E-commerce transactions increased substantially over the past three years, including the cross-border movement of goods that were acquired using the internet. From the customs legislation point of view, such new reality means a huge volume of import transactions of goods using the post or courier companies, having individuals as importers, and which values are quite low if compared to ordinary importations made by companies. The flood of small packs not only clogged the old logistic system involved in this kind of transaction but also evidenced the failure of the current legal framework. On top of this issue, local producers argue that products acquired from the generically called ‘Asian e-commerce marketplaces’ are artificially cheaper, and they claim for controls, restrictions, and more equal conditions in terms of tax treatment.
The debate pointed out above is global by nature, and it is a hot topic in Brazil.
The goal of this paper is to present the political debate regarding e-commerce cross-border transactions, and the recent developments in terms of the legal framework, challenges, and opportunities.Isabelle Ruiz Guero*
Global Trade and Customs Journal