Brazil: parcel values & seller recordsBrazil

Brazil strengthens checks on low-value ecommerce parcels

Brazil’s new law requires participating platforms and logistics operators to strengthen checks on parcel values, artificial shipment splitting and seller identity. UK sellers should keep accurate order records; this is not a new blanket parcel tax.

By Scott GillettPublished 21 Sept 2026Last reviewed 21 Sept 2026Destination: Brazil

WHEN IT APPLIESIn force

Who this affects: UK retailers selling to Brazilian consumers, especially through platforms and logistics operators participating in Brazil’s Remessa Conforme compliance programme.
Seller action: Check before sending affected goods
Check that seller details, order values and payment records agree. Ask your platform or customs representative what supporting records it needs; do not artificially split orders to obtain tax treatment.
Effective dates / current position: Law 15.502 enters into force: 10 September 2026 — In force
Timing follows the confirmed published schedule; it is not a fresh legal review. Status refers to the law’s entry into force, not to every future implementing measure or a new import-duty rate. Brasília calendar time is used for display, not as a carrier cutoff. Date-only changes use the calendar day in America/Sao Paulo.
Last reviewed: 21 Sept 2026 — an editorial source check, separate from automatic timing.
Official source: Open the primary source ↗

Selling to Brazil? Keep a clear record of who sold the goods, what the customer bought and what they paid. The new law strengthens checks by participating platforms and logistics operators; it does not introduce a new blanket charge on every parcel.

Shipping to Brazil? Open the destination guide →

What changed?

Brazil’s Law 15.502 was published and entered into force on 10 September 2026. It requires digital intermediary platforms and logistics operators in the Remessa Conforme compliance programme to detect signs of undervaluation, artificial shipment splitting and concealed senders.

Their controls must include tracing overseas sellers, monitoring unusual shipment patterns, keeping electronic transaction records and cooperating with Brazil’s tax authority, Receita Federal. These specific control duties fall on the participating businesses—not automatically on every UK retailer as a new registration requirement.

Illustration of an ecommerce parcel, paperwork and a magnifying glass with green and yellow accents — Accurate seller and transaction records help explain what is in the parcel and what it is worth.

What should a UK seller do?

Check seller details. Your platform account and shipping records should identify the actual selling business consistently.
Keep the evidence together. Retain the order, invoice, payment record and any genuine discount or refund information so differences can be explained.
Use accurate customs values. Do not reduce declared prices or conceal the sender to obtain favourable treatment.
Do not artificially split orders. If an order genuinely needs several parcels, keep the link to the original transaction and explain the reason to your logistics provider.
Confirm the process. Ask your platform or customs representative which supporting records it needs. This update does not establish a universal new seller data field.

Does this mean a new tax rate?

No new September rate should be inferred from this law alone. It gives the government powers to adjust rates and contains provisions needing further implementation. A power to reduce a rate is not the same as a reduction taking effect.

Receita Federal’s current guidance distinguishes qualifying Remessa Conforme purchases from other imports. State ICMS tax can apply even where federal import duty is zero. Check the programme, recipient, customs value and destination state before quoting a delivered price; do not describe an order as “tax-free” solely because its federal duty is zero.

A simple example

If one customer buys several products in one order, keep that order and payment record linked to the shipping paperwork. Sending items in separate boxes does not justify inventing separate, lower transaction values. Ask the declarant how to report a genuine split delivery correctly.

For help preparing the underlying information, use the pre-dispatch checklist. Product restrictions and the correct clearance route still need checking separately.

Official sources

Brazil: Law 15.502 of 10 September 2026 — Article 2 inserts the programme controls; Article 7 gives commencement.
Receita Federal: international parcel taxation — current treatment and ICMS guidance.
Receita Federal: applicable parcel legislation.