STS — Simplified Taxation Regime

Article 21. The Simplified Taxation Regime (STS), established by Decree-Law No. 1,804 of September 3, 1980, allows the payment of Import Tax on the importation of goods contained in an international shipment, in a total amount of up to US$ 3,000.00 (three thousand United States dollars) or the equivalent in another currency, by applying the single rate of 60% (sixty percent).

Paragraph 1. The taxation referred to in the caput will be based on the customs value of all the goods contained in the international shipment.

Paragraph 2. The rate referred to in the caput will be reduced to 0% (zero percent) on finished products belonging to medicine classes valued at up to US$ 10,000.00 (ten thousand United States dollars) or the equivalent in another currency, imported by postal parcel or international air parcel by an individual for their own or personal use, provided that all requirements established by the administrative control bodies are met.

Article 22. The option for the STS will be considered automatic for international shipments that meet the requirements established for the enjoyment of the regime.

Paragraph 1. The consignee may inform the courier company or ECT, up to the moment the shipment is posted abroad, of their intention not to use the STS, by means of communication as provided by the customer service of the respective company.

Paragraph 2. The courier company and ECT may accept requests made after the time limit referred to in Paragraph 1, provided they have sufficient time to arrange for the registration of the corresponding customs import declaration.

Article 23. The following cannot be imported under the STS:

• I — alcoholic beverages; and
• II — goods referred to in Chapter 24 of the Mercosur Common Nomenclature (NCM): tobacco and tobacco products.

Article 24. Goods subject to customs clearance under the STS are exempt from:

• I — Tax on Industrialized Products (IPI);
• II — Contribution to the Social Integration Programs and to the Formation of the Public Servant's Assets levied on the Import of Foreign Products or Services (PIS/Pasep-Import); and
• III — Social Contribution for the Financing of Social Security due by the Importer of Foreign Goods or Services (Cofins-Import).

Under this modality, a customs clearance document will be issued (DIR — Shipment Import Declaration).

STR — Special Taxation Regime on Baggage

Article 27. The STR may be applied to goods contained in an international shipment when the shipment and the goods comply with the requirements of the specific baggage regulation and provided that the import declaration has not yet been cleared under another regime.

Sole paragraph. The provision in the caput will occur by registering a DSI in Siscomex Importação, under the terms of the specific regulation.

CIR — Common Import Regime

Article 28. The common import regime may be applied to goods contained in an international shipment when:

• I — the requirements for the use of the STS or the STR have not been met in the importation of those goods; or
• II — at the consignee's option, as long as the import declaration has not been cleared under another regime.

Article 29. The common import regime will be applied by registering an Import Declaration (DI) or DSI in Siscomex Importação, observing the general rules of customs import clearance, and setting aside the benefits of the STS or the STR.