IT Strategy
New tax rule tightens the net on reselling imported goods
A purchase on a certified platform under R$50 already pays 20% import duty in Brazil. Above that, the rate jumps to 60%. Resellers who don't factor this in sell at a loss without realizing it.
February 23, 2026|5 min read
What's already in effect
For purchases made on platforms participating in Brazil's Remessa Conforme program, the import duty is 20% for orders up to US$50. Above that value, the rate jumps to 60%, with a fixed deduction. Adding other taxes on top, the final effective burden on a certified site can reach around 44% for items under US$50, and exceed 90% for items above that.
Anyone buying imported products to resell — a common practice in online thrift stores, niche shops, and social-media reselling — needs to factor this cost in before setting a sale price.
Why this math often goes wrong
It's common to see resale prices calculated based only on the amount paid on the foreign site plus shipping, without including the import duty already charged (or still to be charged at customs, if the purchase didn't go through a certified platform). The result is a profit margin that looks good on paper but disappears — or turns into a loss — once the real import cost enters the equation.
What to check before setting a price
Three things help fix the math: for each resold imported product, separate the merchandise value, shipping, and import duty — don't lump everything into an "approximate cost." Then confirm whether the purchase went through a Remessa Conforme participating platform (more predictable rate) or outside it (risk of customs holds and less predictable cost). And recalculate each product's margin using the real total cost, not just the purchase price on the site.
Where Diglion comes in
Diglion helps small businesses that resell imported products build a cost spreadsheet that correctly includes import duty, avoiding selling at a loss without realizing it.
Sources consulted
Casas Bahia files for judicial recovery: the risk of depending on one big client
Brazil's tax reform invoice changes: what small businesses must do now
Small business profitability is growing again — what it tells you
Financial data audit before automating reports
Foreign exchange risk in technology contracts with overseas vendors
Is cyber insurance worth it for a mid-sized company?
Next step
Want to turn this topic into a real project?
Diglion helps diagnose the context, design the path, and build technology with product, architecture, and execution moving together.
Talk to a specialist