Understand the Right of Repentance for Online Purchases and the New Tax on Imported Products

The right of withdrawal is a fundamental protection for consumers in e-commerce, especially with the entry into force (01/08/2024) of the 20% tax and 17% ICMS for international purchases up to US$ 50 (approximately R$ 250).

With the advance of technology and the growing popularity of online shopping, it is essential that consumers understand their rights, especially the right of withdrawal and the new tax rules on imported products.

What is the Right of Repentance?

The right of withdrawal, provided for in Article 49 of the Consumer Protection Code (CDC), allows consumers to withdraw from any purchase made outside a commercial establishment, including online purchases, within seven days. During this period, the consumer is entitled to a full refund. Here's what the law says:

Art. 49. The consumer may withdraw from the contract, within 7 days of signing it or receiving the product or service, whenever the contract for the supply of products and services takes place outside the commercial establishment, especially by telephone or at home.

Sole paragraph. If the consumer exercises the right of withdrawal provided for in this article, any amounts paid, for whatever reason, during the cooling-off period, will be returned immediately, monetarily adjusted.

To exercise this right, simply withdraw from the purchase within seven days of signing the contract or receiving the product, without having to justify the withdrawal; remembering that it only applies to purchases made outside the commercial establishment, such as via the internet, telephone, letter, or any other non-face-to-face means.

Exceptions to the Right of Repentance

The right of withdrawal does not apply if the product or service has already been used and cannot be returned.

For example, a used airline ticket or a product damaged by the consumer is not covered by this right. Companies can inspect the product before making a refund and, if necessary, deny the right of withdrawal or partially refund the money.

Repentance is different from returning or exchanging a defective product or service, which has no specific deadline and is provided for in art. 18 of the CDC.

Legal implications

If the company unfairly denies the right of withdrawal, the consumer can seek legal advice and, if necessary, file a lawsuit for moral damages, as demonstrated in several recent court decisions.

New Tax on Imported Products: Compliant Shipping Program

The Federal Revenue Service recently implemented the Remessa Conforme Program (PRC), which certifies e-commerce companies that follow differentiated import rules. Purchases made on these sites have taxes paid in advance, speeding up delivery.

General rules

Previously, many consumers did not pay taxes on international purchases, but now all packages are processed by the IRS and the Post Office. Standard taxation (for companies that don't adhere to the Receita Federal's Remessa Conforme Program) includes:

• 60% Import Tax (I.I.) regardless of the value of the product

• 17% ICMS (Tax on the Circulation of Goods and Services)

In addition, the buyer will be responsible for declaring the import of the goods. It is also worth noting that parcels will be unloaded in Brazil without prior notification to the IRS, but they will only be delivered once the taxpayer has paid the tax. Paying in advance will speed up the release of the product on arrival in Brazil, which will also speed up delivery.

Remessa Conforme Program

Purchases from PRC-certified websites, such as "Shein, Aliexpress, Shopee and Sinerlog", have the Import Tax rate reduced to 20% for amounts up to US$ 50, in addition to the ICMS of 17%. For purchases over US$ 50, the 60% rate applies with a US$ 20 discount on the final calculation.

In this way, buyers will be able to make international e-commerce purchases from companies that join the program, with a guaranteed tax exemption.

In addition, customers buying abroad will already be informed of the taxes and exemptions at the time of purchase.

As a result, they won't be surprised by possible fines and other taxes when the products arrive at the Brazilian customs office. It can therefore be said that the program provides greater financial predictability.

Conclusion

The right of withdrawal is a fundamental protection for consumers in e-commerce, especially with the entry into force (01/08/2024) of the new 20% tax and 17% ICMS for international purchases up to US$ 50 (approximately R$ 250). With the increase in online purchases, understanding these rights and the new tax rules helps consumers make informed and safe decisions.

If you have questions about your rights as a consumer or need legal advice on international purchases and related issues, the team at Piva Advogados is on hand to help. Our experience in consumer law and tax legislation can provide the assistance you need to ensure that your transactions are carried out safely and in accordance with the law.

Contact us today and find out how we can help protect your rights and optimize your international purchases!