Footwear manufacturers challenge exemption on international purchases
On June 9, ABICALÇADOS requested to participate as amicus curiae in a case before the Federal Supreme Court concerning the “T-shirt Tax,” opposing the elimination of the 20% tariff applied since 2024 to international purchases of up to US$ 50.
According to the association, Provisional Measure 1.357/2026 reinstated the zero rate for shipments to individuals through foreign platforms.
The filing argues that the measure affects competitiveness, tax equality and the preservation of the domestic market. It also questions whether it meets the constitutional requirements of relevance and urgency.