A isenção do imposto de importação para remessas postais conforme disposto no decreto-lei nº 1.804/80 à luz do princípio da legalidade

Abstract

A few years ago, Brazilians discovered the ease of shopping online, on foreign websites that gained ground, selling cheap and good quality products, taking into account the value of domestic goods. Commodity prices, in most cases, are more fascinating in countries like the United States and China, due to the absence of high taxes. In Brazil, these high taxes are applied on circulation and production, for example. However, some measures should be adopted, since the import tax levied on entry of foreign goods, in some cases, even if it is intended for personal use. Thus, it is important to detail the most of all the features that the Simplified Taxation System features based on the Federal Constitution of 1988. The Simplified Taxation System of import duty in Brazil is applied to international postal shipments between individuals. In the present work, related issues will be on the RTS and its legal provisions, with purpose to reveal that the system today is not consonant with the CF / 88.This way, changes to the laws, normative acts and practices related to that regime are necessary.