Brazil consolidates zero import tax on sub-$50 shipments, tax debate continues

Brazil's Congress approved Provisional Measure 1.357/2026, converting into law the zero import tax rate on international shipments up to US$50, ending the 'blusinha' tax. The measure consolidates the current policy but the broader tax debate on e-commerce and fiscal revenue remains unresolved. This matters as it affects cross-border trade flows and domestic retail competitiveness in Brazil.