This article aims to demonstrate the need for the application of the principle of non-discrimination in taxation on the consumption of imported goods compared to similar national goods in the Brazilian Judiciary. The principle of non-discrimination is the international terminology applied to the well-known principle of tax equality, provided for in the Brazilian Constitution and GATT rules. At the international level, the Dispute Settlement Body (DSB) of the World Trade Organization (WTO) has interpreted the application of the principle to all taxes levied on the consumption of goods without any exception. Thus, the principle covers both domestic taxes and so-called border taxes imposed in an equivalent manner to domestic taxes. However, in recent national disputes, the Brazilian Judiciary has been reluctant to recognize this principle to Social Contributions, requiring necessary alignment and a better understanding of GATT’s customs taxation rules.