Federal Revenue tightens inspection of electric vehicles imported from Paraguay, potentially doubling costs

The Federal Revenue has implemented stricter criteria for the entry into Brazil of motorcycles, scooters, and other electric vehicles acquired in Paraguay. This change may result in a significant increase in the final cost of the equipment.

According to the fiscal body, an electric vehicle that cost approximately R$ 2.5 thousand in Paraguay could exceed R$ 5 thousand after proper regularization and payment of applicable taxes.

The new rule, valid since Saturday (8), modifies the focus of the inspection. Previously, it was sufficient for the vehicle to have a speed limit of 32 km/h to be classified as traveler's baggage, which guaranteed a more advantageous tax regime. Currently, inspectors also verify whether the equipment was designed during its manufacture to exceed this limit, even if it is delivered to the store with the limiter activated.

The Federal Revenue auditor, Vinicius Meireles, explained to Portal Tri that 'it is not enough for the equipment to have a speed limitation of 32 km. The equipment must not have the capacity to exceed 32 km/h.' He mentioned that the practice of some Paraguayan stores teaching buyers to deactivate the limiter after arriving in Brazil was the factor that led to the revision of these criteria.

To determine if a vehicle has an original capacity higher than the established limit, auditors analyze technical specifications, such as power, structural integrity, wheel size, and braking system. If there is evidence that the model was designed for higher speed, it ceases to be considered baggage and must follow the standard import process.

At the Federal Revenue unit located in Foz do Iguaçu, 39 Simplified Import Declarations (DSI) regarding electric motorcycles were registered since Saturday, of which only two were regularized.

The importation of these items is not prohibited nor does it constitute a crime in itself, according to the Revenue. If the classification as baggage is denied, the vehicle may be seized, and the owner will have the option to complete the import through the official route. Through this route, Import Tax, IPI, ICMS, PIS, and Cofins are charged, added to customs clearance costs. Depending on its classification, the model may also require registration, licensing, and authorization for national circulation.

Regarding electric bicycles, the Revenue requires that the auxiliary motor has a nominal power of up to 1,000 watts, that its operation occurs only while the cyclist is pedaling, that there is no accelerator or any other manual power control, and that the maximum propulsion speed is limited to 32 km/h.

For self-propelled electric scooters, unicycles, and tricycles, the requirements include a power of up to 1,000 watts, a maximum manufacturing speed of 32 km/h, a maximum width of 70 cm, and a wheelbase of up to 1.3 m. Equipment that does not meet these parameters is directed to the common import regime.

Additionally, the general exemption quota remains valid: people entering Brazil by land are entitled to US$ 500 every 30 days, according to the Federal Revenue. Even an electric vehicle classified as baggage must respect this limit, under penalty of taxation on the excess value.