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卢拉永久豁免50美元以下进口税,在巴跨境电商与贸易商合规成本重估

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Lula says import tax exemption will not hurt Brazilian industry

巴西总统卢拉9月10日签署法案,将50美元以下国际购物进口税豁免永久化,并授权财政部把50至3000美元商品税率从60%降至最低30%。对在巴中资跨境电商、贸易商而言,小额直邮成本确定性上升,但大额进口与药品特殊通道出现新操作空间。

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50美元豁免永久化+50至3000美元税率可降至30%,直接影响在巴跨境电商、贸易商与医药进口企业的税务合规与采购成本。

巴西总统卢拉(Lula)于9月10日(周四)在总统府签署法案,将国际购物50美元以下进口税豁免永久化,并允许财政部将50至3000美元商品的进口税从60%降至最低30%。该措施是卢拉竞选连任在选举最后阶段的主要政治赌注之一,众议院议长Hugo Motta和参议院议长Davi Alcolumbre配合在临时行政命令9月8日到期前一周推动国会批准。对在巴中资企业而言,这一政策直接改变跨境电商小包直邮的税务确定性,同时为高值进口和特殊药品进口打开新的合规通道。

巴西总统卢拉(Lula)9月10日(周四)在总统府签署法案,将国际购物50美元以下进口税豁免永久化。该措施此前以临时行政命令形式生效,行政命令于9月8日(周二)到期,国会在此前一周批准了永久化方案。卢拉与巴西众议院议长Hugo Motta、参议院议长Davi Alcolumbre合作推动这一进程。法案同时授权财政部将价值50至3000美元商品的进口税从60%降至最低30%,并为需要巴西无法获得药物的患者创建特殊税收待遇——此类成品、在巴西无等效产品、被巴西卫生监管机构归类为药品、由个人为治疗罕见或被忽视疾病自行进口的产品免征进口关税。

对在巴中资企业而言,最直接的冲击落在跨境电商与小额贸易环节。50美元以下豁免永久化意味着此前依赖临时行政命令的税务安排获得法律确定性,平台型卖家和直邮小包贸易商的清关与定价模型可以按长期规则重算。50至3000美元区间的税率下调授权则影响一般贸易进口商和B2B备件、样品进口方,若财政部后续落实降税,采购成本与现金流将出现结构性变化。监管接口集中在巴西联邦税务局(Receita Federal),其主导的电商税收项目要求参与平台在购买时征税并加速海关处理。底稿未涉及中资企业直接影响,但通过联邦税务局的电商税收项目与进口数据监控机制,在巴中资平台、物流商和贸易商的合规申报义务将间接收紧。药品特殊通道则涉及巴西卫生监管机构(ANVISA)的药品归类,对从事医药进口的中资企业构成潜在合规路径。

底稿显示,卢拉在签署仪式上质疑行业团体反对豁免的论点,称企业主关于将遭受损失的论点“有些虚假”,并称“涉及的金额如此微不足道,说它会造成损失、失业或零售商问题毫无意义”。商业团体对此提出异议。由代表工业、零售商和工人的26个组织组成的Prospera Brasil Coalition引用官方统计数据称,2026年7月零售产出同比下降6.8%,服装生产下降8.2%,并称该豁免“奖励进口,惩罚在巴西生产和创造就业的人”。数据表明,6月通过政府电商税收项目进入巴西的进口额达到创纪录的26亿雷亚尔,该项目于2023年创建。财政部长Dario Durigan在周四活动中表示,该系统有助于整顿国际采购,并称“枪支零件进来了,对儿童有害的玩具也进来了。我们所做的是组织这些货物”,同时表示枪支零件和毒品的查获量显著增加。CBI观察认为,卢拉将豁免永久化与选举政治周期绑定,短期政策确定性上升,但商业团体的产业受损叙事可能在大选后转化为对50至3000美元降税授权执行节奏的游说压力。CBI认为,对中资企业而言,真正的变量不在50美元门槛本身,而在财政部如何落实50至3000美元区间的降税授权,以及联邦税务局电商税收项目对平台申报数据的稽查强度。

待观察的跟踪点包括:一是财政部是否在近期发布50至3000美元进口税下调的具体实施细则与生效日期;二是联邦税务局电商税收项目下6月26亿雷亚尔进口额后的月度数据走势,以及是否出现针对平台申报的专项稽查;三是Prospera Brasil Coalition引用的零售产出与服装生产月度数据在2026年下半年的变化,若继续走弱,可能触发国会层面的政策复审动议。

CBI 观察编辑判断

底稿显示卢拉称行业团体损失论“有些虚假”,商业团体则引用2026年7月零售产出-6.8%、服装生产-8.2%反驳。CBI认为,豁免永久化本身对中资小额直邮是确定性利好,但财政部对50至3000美元降税授权的执行节奏和联邦税务局电商税收项目的稽查力度,才是决定实际合规成本的关键变量。

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信息概要

类型
政策发布
方向
巴西
分类
宏观市场
层级
编辑整理
地点
跨境电商平台、直邮小包贸易商、一般贸易进口商、B2B备件与样品进口方、医药进口企业、物流与清关服务商
核验
待核验
对象
在巴中资企业贸易商平台企业
话题
政策税务贸易

来源信息

来源
Valor International
原文标题
Lula says import tax exemption will not hurt Brazilian industry
原始语言
英语
原文链接
查看原文 →
编辑
Clara Lin
查看原文(英语

Lula says import tax exemption will not hurt Brazilian industry

President Lula Cristiano Mariz/Agência O Globo President Lula said eliminating Brazil’s import tax on international purchases of up to $50 will not hurt domestic retailers or manufacturers, dismissing business groups’ warnings about the impact of a measure his government is promoting in the final stretch of the election campaign. Lula campaign tries to react to weak poll numbers, Supreme court crisis Economy remains decisive factor, Lavareda says Lula on Thursday, Sept. 10, signed into law legislation making the exemption permanent. The measure is one of the government’s main political bets in the final stretch of the election campaign. Lula, who is seeking reelection, worked with Lower House Speaker Hugo Motta and Senate President Davi Alcolumbre to secure congressional approval last week before a provisional executive order providing for the exemption expired on Tuesday, Sept. 8. The legislation also allows the Finance Ministry to reduce the import tax on goods worth between $50 and $3,000 from 60% to as low as 30%. It also created special tax treatment for patients who need medicines that are unavailable in Brazil. Such products are exempt from import tariffs provided they are finished products, have no equivalent made in Brazil, are classified as medicines by Brazil’s health regulator and are imported by individuals for their own use in treating rare or neglected diseases. At the signing ceremony at the presidential palace, Lula questioned industry groups' arguments against the exemption for purchases of up to $50. “I think the argument from business owners who say they will suffer losses is somewhat false,” Lula said. “The amount involved is so insignificant that it makes no sense to say it will cause losses, unemployment or problems for retailers.” Business groups dispute Lula’s assessment. A study by Prospera Brasil Coalition, which comprises 26 organizations representing industry, retailers and workers, cited official statistics showing declines in retail output of 6.8% and apparel production of 8.2% in July 2026 from a year earlier. The exemption was already in effect under the executive order. “This rewards imports and punishes those who produce and create jobs in Brazil,” the coalition said of the elimination of the tax. The tax elimination has also coincided with an increase in imported goods entering Brazil this year. In June, imports through a government program that allows participating e-commerce platforms to collect taxes when purchases are made and speeds customs processing reached a record R$2.6 billion, according to a Valor analysis of Federal Revenue Service data. The federal government created the program in 2023. Finance Minister Dario Durigan, who attended Thursday’s event, said the system has helped bring order to international purchases. “We had no control [over international purchases]. Gun parts were coming in, as were toys that were harmful to children. What we did was organize these shipments,” he said. “Today, all these companies have standardized their packages. Seizures of gun parts and drugs have increased significantly.”

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