The Brazilian Superior Court of Justice has ruled that the sale of imported goods are subject to IPI (the federal excise tax on manufactured products) in addition to the levy of IPI at the time of customs clearance. The ruling was made 14 October 2015 concerning an appeal on the matter.
The appellant had argued that IPI should not apply on the sale of imported goods after customs clearance because no manufacture was performed in Brazil. However, the Court determined that entities selling imp…