Desde a última terça-feira (1º), compras internacionais de até US$ 50 feitas online não vão mais ter a cobrança de imposto de importação para as empresas que aderirem voluntariamente ao programa Remessa Conforme.
Até então, todas as compras estavam sujeitas a tributação, com exceção das compras entre pessoas físicas, que também eram isentas até o valor de US$ 50.
Confira a seguir os impactos dessa mudança para empresas e consumidores.
Imposto de Importação Zerado: o governo federal decidiu eliminar o imposto federal de importação para compras online de até US$ 50, aplicável somente às empresas que aderirem ao programa Remessa Conforme. Anteriormente, todas as remessas internacionais entre pessoa jurídica e pessoa física eram tributadas em 60%, independentemente do valor, mas agora, a cobrança só ocorrerá para aquelas que passarem pela fiscalização da Receita Federal.
Cobrança fixa de ICMS: todas as compras, independentemente do valor, terão uma cobrança fixa de Imposto sobre a Circulação de Mercadorias e Serviços (ICMS) de 17%. Para compras acima de US$ 50, também será aplicado o imposto de importação, que é de 60%.
Possíveis aumentos nos preços: empresas que aderirem ao programa de conformidade podem repassar os custos dos impostos aos consumidores, resultando em um possível aumento no preço final dos produtos. Antes, somente as encomendas fiscalizadas recebiam a cobrança do imposto.
Participação das empresas: a adesão ao programa Remessa Conforme é voluntária. Algumas empresas, como a Shein, afirmaram que vão aderir, enquanto outras, como o Mercado Livre, ainda estão avaliando. A Receita Federal exigirá certificação para comprovar o cumprimento dos critérios definidos na nova legislação.
Agilidade na entrega: espera-se que as encomendas cheguem mais rapidamente aos consumidores devido à exigência de mais informações sobre os pacotes pelas empresas de logística e Correios. Além disso, um novo sistema de controle de cargas importadas deve reduzir significativamente a necessidade de intervenção humana no processo de despacho, agilizando o desembaraço das encomendas.
Motivo da mudança: a medida visa coibir a prática de envio de compras internacionais como encomendas de pessoa física para pessoa física para evitar o pagamento de impostos federais e ICMS. Antes, a regra era burlada, e os tributos só eram cobrados quando as encomendas eram fiscalizadas na alfândega.
Impacto na arrecadação de impostos: a Receita Federal prevê uma perda de arrecadação de quase R$ 35 bilhões até 2027 devido à isenção de impostos para compras de até US$ 50. No entanto, com as novas regras, o pagamento dos impostos devidos será realizado antecipadamente, proporcionando ao Fisco mais tempo e informações para aplicar o gerenciamento de risco nas remessas internacionais.
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