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Tax Regimes in Express Remittances

- 1° The consignee may indicate to the courier company or to ECT, until the moment of the posting of the consignment abroad, its intention not to use the RTS, by means of communication as provided by the customer service of the respective company.

STS - Simplified Taxation Scheme


Article 21. The Simplified Taxation Regime (STS), instituted by Decree-Law No. 1804 of September 3, 1980, is what allows the payment of the Import Tax on the importation of goods contained in international consignment, in the total amount up to US $ 3,000.00 (three thousand United States dollars) or the equivalent in another currency, by applying the single rate of 60% (sixty percent).
1. The taxation referred to in the caput will be based on the customs value of all the goods contained in the international shipment.
2 - The tax rate of the caput incident on the finished products belonging to the drug classes in the amount of up to US $ 10,000.00 (ten thousand United States dollars) will be reduced to 0% (zero percent) or equivalent in another currency, imported by postal parcel or international air parcel, by individual for own or individual use, provided that all the requirements established by the administrative control bodies are met

Article 22. The option for STS will be considered automatic for international shipments that meet the requirements established for the enjoyment of the regime.
� 1� The consignee may indicate to the courier company or to ECT, until the moment of the posting of the consignment abroad, its intention not to use the STS, by means of communication as provided by the customer service of the respective company. �2�. The courier company and the ECT may accept manifestations after the time limit referred to in �1�, provided they have sufficient time to arrange for the registration of the corresponding customs declaration of importation. Art. 23. They can not be imported under the protection of STS:
I - alcoholic beverages; and
II - goods referred to in Chapter 24 of the Mercosur Common Nomenclature - NCM (tobacco and tobacco products). Article 24. Goods subject to customs clearance based on RTS are exempt from:
I - Industrialized Products Tax (IPT),
II - Contribution to the Programs of Social Integration and Formation of the Patrimony of the Public Server incident on the Import of Foreign Products or Services (Contribution to PIS / Pasep-Import); and
III - Social Contribution for the Financing of Social Security due by the Importer of Foreign Goods or Services Abroad (Cofins-Import)

In this type of modality a customs clearance document will be issued (DIR - Import Declaration of Shipping

STL - Special Taxation on Luggage


Article 27. The TEN may be applied to goods contained in international consignment when the consignment and goods are in accordance with the requirements of the specific baggage standard and provided that the import declaration has not yet been cleared under another regime.
Single paragraph. The provision in the caput will occur by registering DSI in Siscomex Import, under the terms of the specific standard.

CIR- Common Import Regime


Article 28. The common import regime may be applied to goods contained in international consignments when:
I - the requirements for the use of RTS or RTE have not been fulfilled in the importation of these goods; or
II - at the option of the consignee, as long as the release of the import declaration under another regime has not occurred.
Article 29. The common import regime shall be applied by means of the registration of Import Declaration (DI) or DSI, in the Siscomex Import
, and with observance of the general rules of customs clearance of import, moving away the benefits of RTS or TEN

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