Comparative analysis of Brazilian cross-border e-commerce import tariffs and global cross-border e-commerce import tariff regulations

Brazilian cross-border e-commerce import tariffs

Brazil’s cross-border e-commerce import tariffs are mainly divided into three situations:

• Zero tariff: Books, newspapers and magazines.
• 60% rate: Goods delivered using the postal service.
• 85%~88% tax rate: Goods delivered by private express companies.

In addition, Brazilian law stipulates that products worth less than $50 are not subject to import taxes when shipped internationally. This means that small transactions can avoid tariff burdens to a certain extent.

Customs regulations

Brazilian Customs implements a random inspection system for imported customs declaration goods, which are divided into three categories: green (all inspections are exempted), yellow (only customs declaration documents are inspected) and red (customs declaration documents and goods are subject to inspection). The customs will provide the inspection results within 5 working days. The recipient should be present during the inspection. If sampling inspection is required, the cost will be borne by the recipient. The quantity of the same goods cannot exceed 3 pieces, otherwise they will be returned.

If the quantity exceeds 3 pieces, it can only be sent to the company and formal customs clearance is required. The recipient needs to register with the local customs and hire a customs clearance agency to assist with the procedures. Currently, only two ports, VCP and GRU in Sao Paulo, can handle formal customs clearance procedures. Brazil does not accept free abandonment, and an abandonment fee of at least 50 euros per ticket is required.

Customs clearance fees

Brazilian consumers also need to pay customs clearance fees. Brazil Post charges an additional postage fee of approximately R$15 (approximately RMB 24.5) for all international parcels processed by customs.

China’s cross-border e-commerce import tariff regulations

According to the “Import and Export Tariffs of the People’s Republic of China” and other laws and regulations, cross-border e-commerce shopping is required to pay taxes such as customs duties, value-added tax, and consumption tax under certain conditions.

• Taxes levied: Cross-border e-commerce retail imported goods are levied tariffs, import-link value-added tax, and consumption tax according to the goods. The buyer is the taxpayer, and the actual transaction price is the duty-paid price.
• Limits and tax rates: The single transaction limit is RMB 5,000, and the individual annual transaction limit is RMB 26,000. Within the limit, import tariffs are temporarily set to 0%, and value-added tax and consumption tax are levied at 70% of the statutory tax payable.
• Secondary sales and prohibited sales: Cross-border e-commerce imported goods purchased may not enter the domestic market for re-sale.
• Scope of application: The policy applies to goods within the scope of the “Cross-border E-commerce Retail Imported Goods List”.

Import tariff requirements for cross-border e-commerce

Import tariffs have put forward higher requirements for cross-border e-commerce:

• Improve product quality: Provide high-quality goods to increase competitiveness.
• Optimize supply chain management: Reduce costs and shorten delivery times.
• Find market diversity: Reduce reliance on a single market.
• Understand relevant policies: Adjust business strategies in a timely manner.
• Explore Free Trade Areas and Trade Agreements: Take advantage of opportunities for lower or no tariffs.
• Support government policies and initiatives: Work with government agencies to solve problems.

The advantage of zero import tariffs on cross-border e-commerce platforms

When some products on a cross-border e-commerce platform enjoy zero import tariffs, this means to sellers:

• Reduce operating costs: Save on import duties.
• Improve product competitiveness: Attract more consumers to buy.
• Promote product innovation: Encourage sellers to improve product quality.
• Optimize consumer shopping experience: Provide high-quality products.

However, while enjoying these benefits, sellers should also pay attention to issues such as product selection, order amount limits, product quality, customs clearance, and logistics distribution.

To summarize, countries have different regulations on cross-border e-commerce import tariffs, and Brazil and China each have their own characteristics. Understanding and adapting to these regulations is one of the keys to successful cross-border e-commerce.