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End of Brazil's blusinhas tax: what changes for online fashion sellers

The 20% import tax on purchases up to US$50 is now zero. See what it means for price, margin and channel if you sell fashion online, and how to react without panic.

September 22, 2026|14 min read

Outline of a t-shirt on a blue background, illustrating the end of the blusinhas tax

On September 10, 2026, President Lula signed the law that ends the so-called "taxa das blusinhas" (the "little blouses tax," the colloquial name for Brazil's import tax on small online purchases from abroad). If you sell clothing, shoes or accessories online, you have probably heard everything over the past few days: that domestic retail will suffer, that nothing will change, that consumers will win. The problem is that almost nobody talks to the people running a small store who have to decide what to do on Monday.

This article tries to do that. We will separate what the law says from what is still open, look at the few sales figures that exist, and build a practical roadmap so you can decide on price, channel and inventory without panic. We are not here to defend or criticize the measure. The idea is to understand its effect and get ready.

What exactly changed with the new law?

The law signed on September 10 (PLV 13/2026, which converts Provisional Measure 1,357 of May 2026) zeroes out the 20% import tax on purchases of up to US$50, roughly R$ 257, made online and shipped through the postal service (Correios). That was the "taxa das blusinhas," according to Mercado&Consumo.

For people buying from international platforms, this changes the math on a small item: a t-shirt, a blouse, costume jewelry, an accessory. But the change does not stop there. Above the US$50 threshold, the rate drops from 60% to 30%. In other words, the discount also reaches larger purchases, which matters if you thought the effect would be limited to "a R$ 40 blouse."

On the upper limit of that second bracket, the sources disagree. Some mention R$ 3 thousand per shipment, others US$ 3,000. Let's be honest: the exact ceiling should be checked in the text of the law. For planning a fashion store, what matters is that the highest-traffic range (cheap and mid-priced pieces) is covered by both rules.

Does the final price drop 20%? Not exactly

Many people read "20% tax zeroed out" and concluded everything would get 20% cheaper. That is not the case. The state ICMS tax, which sits between 17% and 20%, still applies. Because of it, according to economist Alexandre Espirito Santo, cited by O Tempo, the final price falls about 16.7%, not 20%.

A hypothetical example helps picture it. Imagine an imported blouse that used to reach the customer's door for R$ 120. With a 16.7% drop, it would cost close to R$ 100. That is a difference the shopper notices, but it does not turn an expensive piece into a cheap one. People who already bought from international platforms will buy a bit more. People who never bought from them will probably keep not buying.

What did not change

It is worth listing what stays the same, because that also guides your decisions:

  • The state ICMS tax is still charged.
  • Delivery time for products coming from abroad is what it has always been. A lower tax does not shorten shipping.
  • Exchanging or returning an international purchase is, in practice, still more complicated than doing so with a Brazilian store.
  • The experience of trying on, adjusting and getting human support remains an advantage for those who sell here.

Keep that last point in mind. It will come back later, when we talk about where you compete.

What is still unclear, and what are the law's safeguards?

The law includes important safeguards: the Finance Minister can change the rates, the text authorizes limits on purchase quantity and frequency, and it provides mechanisms against splitting shipments. The Finance Ministry is to evaluate the measure periodically, and Congress every year, according to Meu Tudo and Mercado&Consumo.

Translation: today's rules may not be the rules a year from now. That has a practical consequence for you. Any business plan that depends on the measure staying exactly as it is, forever, is fragile. The same goes for the opposite plan, betting that foreign competition will "explode" and swallow you.

Shipment splitting and purchase limits

What does "splitting a shipment" mean? It means dividing one large purchase into several smaller packages so that each one stays under the exemption limit. The law provides mechanisms to fight this. It also authorizes limits on quantity and frequency: in other words, the government can restrict how many times the same person benefits from the rule.

It is not yet possible to know how this will be applied day to day. So treat the coming months as an observation period. Follow the regulations and industry news, without making big decisions based on hypotheses.

A law with a built-in review

The provision for periodic evaluation by the Finance Ministry and annual evaluation by Congress shows that the text itself assumes the measure may be adjusted. For a small retailer, the lesson is simple: build your 2026 and 2027 planning around scenarios. One scenario where the rule stays as it is, another where it is tightened, another where the rates change. You do not need a sophisticated spreadsheet. You just need a sheet of paper with "what if?" written at the top.

What do retail sales data say (and what do they not say)?

In July, sales of fabrics, clothing and footwear fell 2.7% from June, according to IBGE. Total retail dropped 0.8% in the same comparison. Against July 2025, the volume drop was 4.7%, the second consecutive annual decline after -1.7% in June. The data come from Mercado&Consumo and Brasil 247.

For January through July combined, the fabrics, clothing and footwear sector is at -0.9%. Furniture and appliances fell 4.9% from June. At first glance, it looks like a bad picture for fashion. But you need to be careful how you read it.

Correlation is not causation

Here is the part many headlines skipped: nobody has proven that the July drop is related to the blusinhas tax. Mercado&Consumo attributes the July result to a World Cup "hangover," meaning consumption that was pulled forward and then slowed down. An executive interviewed for the piece cited the weather as another factor.

Also, the sources I read present no measurement linking the July drop to the tax. If someone tells you that "sales already fell because of the end of the tax," ask for the data: with what has been published so far, that relationship has not been demonstrated.

What you can take from this

The data show weak fashion retail in July, for reasons still under discussion. They do not show the effect of ending the tax, because none of the sources measures that effect. The August and September figures, when they come out, will be more useful for this question, and even they will carry noise from other factors.

For you, the lesson is about method: before blaming foreign competition for a drop in your sales, check whether your whole sector fell for the same reasons. We will return to this in a dedicated section on how to read your own numbers.

Is the competition really all the same? What do Shein and Renner say?

The impact is not uniform. Renner reported digital GMV (the total value sold online) of R$ 837.6 million in the second quarter, up 13.1%, and Renner and Marisa posted higher profit, according to O Tempo. In other words, part of domestic fashion retail is growing even with international competition.

That dismantles the idea that "all domestic retail is going to go under." Large chains have strong brands, physical stores, their own logistics and purchasing power. The small retailer has other weapons, and we will get to them. The point here is that the effect of the measure varies a lot depending on the type of business.

What Shein says

Shein, in a statement released via Estadão Conteúdo and published by Diário de Pernambuco, called the end of the tax a victory for Brazilian consumers. The company says it has more than 50 million Brazilian consumers and more than 45 thousand Brazilian sellers on its marketplace. These are the company's own figures, and they count as its statement, not as independent data.

The detail that matters if you sell: that number of Brazilian sellers indicates the platform is also a sales channel for people who make or resell fashion in the country. For some retailers, Shein is a competitor. For others, it is a storefront. It makes sense to ask yourself which side you are on, or whether you can be on both.

Rules for platforms

Marketplaces that take part in the Remessa Conforme program (Shein, Shopee, Amazon and AliExpress, among them) must verify seller data, maintain reporting channels and send quarterly reports to the National Council to Combat Piracy. For a fashion retailer selling through these platforms, that may mean more registration and documentation requirements. For someone whose print is being copied, it may mean a clearer complaint channel.

There is no way to promise a practical result from this. But it is worth knowing the channel exists, in case you need it.

If price is not your weapon, where do you compete?

Anyone trying to beat an international platform on the price of a basic piece alone usually loses, because the other side has scale, and scale lowers unit cost. The small retailer has a better chance where the platform is weak: delivery time, exchanges, the right size, support and story. These factors do not depend on tax, and they stay the same after the new law.

Think of each one as a question you ask about your store.

Delivery speed

How many days does your product take to arrive? Someone buying a blouse to wear on the weekend will not wait weeks. If you have local stock and ship fast, that is a selling point worth more than a few reais of difference. Put the estimated delivery time in plain view on the product page, not just in the cart.

Exchange and return policy

Fashion has a problem few products have: size and fit. The customer does not know whether it will fit. A clear, simple, no-hassle exchange policy reduces the fear of buying. With international purchases, exchanging is usually slow and laborious. If you offer an easy exchange, you are selling peace of mind, and that has value.

Help with size and fit

A measurement chart in centimeters, product photos on different body types, a short video showing the fabric, and a person to answer questions: all of this reduces returns and increases trust. Answering a size question quickly, on the channel the customer already uses, removes the main reason for abandonment before she goes to compare elsewhere.

Local stock and WhatsApp support

Having the piece here, ready to ship, is a concrete advantage. Combine that with human support over WhatsApp: sending a photo of the actual piece, suggesting a combination, letting the customer know the color she wanted has arrived. It is a kind of relationship a giant marketplace does not offer.

Brand story

Finally, the story. Who makes the clothes? Where does the fabric come from? Why does this print exist? Small brands that tell this honestly build a bond that a low price does not. It does not need to be a long text. It needs to be true and easy to find.

How do you adjust price and margin without getting hurt?

Cutting prices to "keep up with the market" is the most common reaction and the most dangerous. A 16.7% drop in a competitor's price does not mean you need to drop 16.7%. First, calculate how much is left on each sale. A small price cut can eat a huge slice of margin and require many more sales to make up for it.

Let's use a hypothetical example with round numbers. A blouse costs you R$ 60 to produce or buy. You sell it for R$ 120. Out of that price, another R$ 30 or so goes to platform fees, packaging, subsidized shipping and taxes. That leaves R$ 30 of margin per piece, or 25% of the price.

Now imagine you decide to lower the price to R$ 100 to "keep up" with the 16.7% drop. The R$ 60 cost stays the same. The R$ 30 of expenses, in our simplified example, stay the same too. The margin per piece falls from R$ 30 to R$ 10. To earn the same total amount in the month, you would need to sell three times as much. That is the trap: the discount looks small, but the margin shrinks disproportionately.

Price wars rarely have small winners

Whoever enters a price war against companies with far more scale is usually the first to run out of cash. And tight cash leads to other problems: late payments to suppliers, idle inventory, no money for restocking. If you do have to touch prices, do it with criteria and for a defined period.

Alternatives to a direct discount

Before lowering the list price, think about other ways to deliver value:

  • Build bundles (for example, two pieces that go together) at a set price, instead of reducing each piece.
  • Offer free shipping above a certain amount, which raises the average ticket instead of lowering the margin per piece.
  • Add a low-cost gift, such as special packaging or a handwritten card.
  • Create a line with a finish or fit that the international platform does not have, and that justifies a different price.
  • Review your suppliers and costs before touching the final price. Sometimes the savings are on the inside.

None of these ideas is magic. All of them are better than losing margin without a plan.

How do you read your own numbers before reacting?

Before any change, look at your metrics from the past few weeks. Three numbers tell almost the whole story of an online fashion store: conversion (how many visits turn into a purchase), average ticket (how much each customer spends) and return rate. If they are still stable, you probably do not need a drastic change right now. If one has dropped, find out why before acting.

A 15-minute checklist

Grab your store platform, your spreadsheet or your sales dashboard and answer:

  1. Are my sales over the last four weeks above, below or equal to the previous four weeks?
  2. Is the drop or rise similar to the same period last year, or different?
  3. Has conversion (purchases divided by visits) changed? If visits fell but conversion held, the problem is traffic, not price.
  4. Has the average ticket changed? If it fell, customers may be buying cheaper pieces or fewer items per order.
  5. Has the return rate gone up? If so, look at size, description and photos before looking at price.
  6. Where do my sales come from: Instagram, search, WhatsApp, marketplace? Has any specific channel dropped?
  7. Was there any outside factor in the period: a holiday, the weather, a sporting event, a change in my ad?

This exercise is similar to what the market itself had to do with the July data. Remember: the article that brought the data attributed the drop to factors such as the World Cup and the weather. Your store may be going through something similar.

What to monitor from here on

Instead of reacting to headlines, set up a short routine. Every week, write down conversion, average ticket and return rate. Once a month, compare with the same month of the previous year. It takes less than half an hour and gives you an honest map of what is happening. If, two months from now, you notice a steady drop in the cheap-piece categories (for example, basics and accessories), then there is a consistent clue worth investigating.

What are the most common mistakes right now?

The most common mistake in times of change is reacting to noise instead of numbers. Cutting prices, switching suppliers or buying large inventory based on a headline tends to be expensive. Most of the mistakes below come from deciding too fast, with incomplete information.

  • Lowering the price of everything at once. If you are going to adjust, start with a few pieces and watch the result before spreading it.
  • Assuming the July drop was the tax's fault. As we saw, the sources point to other explanations and none measures the tax's effect.
  • Ignoring ICMS. Anyone who thinks a competitor became 20% cheaper is doing the math wrong. The number used in the analyses is about 16.7%.
  • Buying large stock of cheap basics. That is precisely the category most exposed to direct price comparison.
  • Forgetting that the law can change. Rates can be altered and reviews are scheduled. Planning as if the scenario were eternal is risky.
  • Stopping investment in support and content. That is the opposite of what helps. Your edge is there.
  • Depending on a single channel. If all your sales come from one marketplace or one social network, any rule change hits you hard.
  • Not looking at returns. A sale that comes back costs shipping twice and leaves the customer frustrated.

The invisible mistake: deciding nothing

There is also the opposite mistake, a quieter one. Some people are so bothered by the uncertainty that they simply do nothing: they do not review prices, test a new channel or improve the product page. Observing is different from standing still. Define two or three small actions to test over the next few weeks and track the effect of each one.

What if I resell imported products?

If your store buys pieces from abroad (from international platforms or foreign suppliers) to resell in Brazil, pay attention to one point: the law provides controls against using the simplified regime for resale. The exemption was designed for purchases by individuals for their own consumption. Using that route as a supply channel for a store can become a problem.

For those who work this way, the first step is to understand which regime your imports fall under. Talk to an accountant before placing your next order. The text's safeguards (limits on quantity and frequency, mechanisms against splitting shipments) become more relevant the more volume you bring in.

What to do in practice

  • Review where your goods come from and how they enter the country.
  • Keep invoices, receipts and records for each shipment.
  • Do not split orders to stay under the limit. The law provides mechanisms to detect this.
  • Consider domestic sourcing alternatives, even if more expensive, if your operation depends on a path that may be restricted.
  • Follow the regulations, since the Finance Minister can change rates and the controls may become stricter.

This article does not replace tax advice. Every business has a different situation, and an accountant can look at your specific case.

Quick questions

Is the blusinhas tax gone for every international purchase?

No. The 20% tax was zeroed for purchases of up to US$50 (about R$ 257) made online and shipped through the postal service. Above that, the rate drops from 60% to 30%. The upper limit of that second bracket appears in different forms in the sources, so the exact ceiling should be checked in the text of the law.

Will imported products get 20% cheaper?

Not exactly. Since the state ICMS tax (17% to 20%) remains, economist Alexandre Espirito Santo estimates the final price falls about 16.7%. In the hypothetical example of a R$ 120 blouse, that would bring the price to around R$ 100.

Did fashion sales fall because of the end of the tax?

That is not proven. In July, sales of fabrics, clothing and footwear fell 2.7% from June, but none of the sources measures the tax's effect. Mercado&Consumo attributes the drop to a World Cup hangover, and an executive cited the weather as another factor.

Do I need to lower my price now?

Probably not right away. First look at conversion, average ticket and return rate. If they are stable, invest in delivery time, exchanges, support and content. If you decide to adjust price, calculate the margin first: in our hypothetical example, a R$ 20 cut on R$ 120 drops the margin from R$ 30 to R$ 10.

Can the rule change?

Yes. The law lets the Finance Minister change rates, provides limits on purchase quantity and frequency and mechanisms against shipment splitting, and requires periodic evaluation by the Finance Ministry and annual evaluation by Congress. So plan in scenarios and do not bet that everything will stay exactly as it is today.

Is it worth selling on a marketplace like Shein?

It depends on your product and your margin. Shein says it has more than 45 thousand Brazilian sellers, which shows the platform also works as a channel for those who produce in the country. Marketplaces in the Remessa Conforme program must verify seller data, so get your documentation ready. Test with a few pieces before betting everything.

Where Diglion comes in

Diglion helps fashion stores build a simple dashboard with conversion, average ticket and return rate by channel, so you can decide on price based on your numbers and not on headlines. We also set up your own store, WhatsApp integration and a catalog with measurement charts, so you can compete on delivery time and support, and we review the margin calculation for each product before any price change.

Sources consulted

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