E-Commerce

Online shopping outside the EU since 1 July 2021

Purchases through E-Commerce made for resale to others or for your own consumption, in countries outside the European Union, such as the United Kingdom (Great Britain), United States, Australia or China, being the shipment in most situations made by air and/or post due to its small volume. These operations are considered imports and imply the payment of import customs duties, in addition to VAT.

Pay attention to your customs duties and VAT payment

Import duties do not happen to goods of European Union origin, but those arriving from a third country (non-EU) must go through customs and, in general, must be accompanied by the following documents:

• Purchase invoice (ebay, Amazon, Alibaba, etc.)
• Purchase contract (optional)
• Proof of payment (PayPal, Visa, Master Card, etc.), may not be sufficient to clear the order
• CE certificate of conformity, in the case of electrical appliances or machines.

Taxes are paid to customs through a Customs Broker or its representative by means of a document called DOCUMENTO ÚNICO ADUANEIRO (SINGLE CUSTOMS DOCUMENT).

The invoice from the Customs Broker or its representative should include, besides its fees and corresponding VAT, other items to be paid, such as import VAT (documented in the DUA) and customs duties that will depend on the nature of the goods.

Import duties generally range from 0% (books) to 17% (clothing and footwear). Some products are duty-free, but others may be subject to additional taxes, depending on the country of origin they may be taxed with an additional tax, also called “Anti-Dumping”.

One-stop Shop and Simplified VAT Regime

When importing goods with a value of less than EUR 150.00, purchased online in markets outside the EU, as long as the importer is an electronic platform and is registered (optional) with the One Stop Shop – IOSS (Import) you have an identification code that when presented to Customs exempts the importer from the payment of VAT on customs clearance of the goods.

When this situation is not assigned to the One Stop Shop, a simplified regime is created for declaration and payment of VAT on these orders under EUR 150.00, through which the Official Customs Broker and Customs Representative entity that presents the imported goods to Customs and the customs declaration on behalf of importers and declare and pay monthly the VAT charged to them.