CNI defends prioritization of 79 actions of interest 
FELIPE SAMPAIO/SCO/STF - 02/22/2021

BRASILIA | Carlos Eduardo Bafutto, from R7, in Brasília

02/27/2024 – 00H01

The CNI (National Confederation of Industry) released this Tuesday (27) the Industrial Legal Agenda, a document in which it argues that the STF (Supreme Federal Court) prioritize, among other actions, the trial of import tax exemption for low-value goods in postal shipments destined for individuals in Brazil.

The action was filed with the Court by the CNI and the CNC (National Confederation of Commerce) and, if the action is upheld, foreign companies will no longer be favored in import tax rates on low-value goods.

According to the CNI, with the growth of e-commerce and small-value imports, these purchases began to have an impact on the economy. The confederation argues that the tax exemption (or rate 0%) in these transactions favors foreign products, to the detriment of national producers and traders

The CNI asks the STF to declare the unconstitutionality of the exemption/zero rate on international remittances made to individuals on a commercial and habitual basis.

The taxation of purchases of imported products made on international platforms has been discussed by the Executive Branch since the first half of 2023. The national policy on importing items by individuals provides that all purchases of this type must be taxed, but a rule, which can be revoked, establishes exemption for orders with a value of up to US$ 50 (R$ 252), exclusively for transactions between individuals.

The Federal Revenue Service, which monitors the entry of imports into the country, noticed that many orders coming from China and other eastern nations had individuals as sender, but appeared to be purchases made in e-commerce stores, a suspicion that was investigated.

At the same time, national retail stores began to pressure the government for fairer competition. They claim that, without taxes, foreign companies are able to have lower prices, which is not possible for local entrepreneurs, who deal with a high tax burden.

In addition to the taxation of low-value imports, the Industrial Legal Agenda brings together 79 actions of interest to the industrial sector that are being processed by the STF. In total, there are 20 processes authored by the CNI, 27 in which the entity is an interested party and another 32 in which the confederation acts as an observer as they involve a topic of interest to the industry.

Among them are the judgments on the new rules for taking out insurance for road freight transport and the prohibition on the use and maintenance of ICMS credit (Tax on the Circulation of Goods and Services) from the stages prior to fuel shipments.  

In the case of ICMS, if the action is judged valid, it will be allowed to use the tax credit from stages prior to the departure of the indicated fuels. For the CNI, the clauses in question make the tax cumulative, having the direct effect of increasing the price of fuel sold to the final consumer.

The confederation argues that as it burdens the entire economic chain of products, the new regime favors imported products, in addition to distorting the conditions of competition, from a tax point of view, between large and small companies. 

In the action on the new rules for taking out insurance for road freight transport, the CNI calls for the end of the exclusivity of taking out insurance by the carrier. For the confederation, the new rules make the hitherto current insurance regime for road freight transport unfeasible, which was better suited to accommodate the different realities of the market. 

Source: https://noticias.r7.com/brasilia/industria-quer-que-stf-priorize-julgamento-da-isencao-de-impostos-para-importacoes-de-pequeno-valor-27022024