FROM POST-PANDEMIC GROWTH TO TARIFF INCREASE: THE IMPACTS OF E-COMMERCE ON IMPORTS IN BRAZIL

Abstract

This article examines the impacts of e-commerce growth in Brazil after the Covid-19 pandemic and the implications of the tax policy known as "tarifaço," implemented in 2024, on imports. The analysis demonstrates that, during the pandemic period, e-commerce consolidated itself as a central instrument of consumption, favored by social isolation measures and the rapid digitalization of business processes and purchasing habits. This movement resulted in significant revenue growth, intensified presence of international platforms, and reconfiguration of the competitive structure of the national market. With the introduction of the "tarifaço," which established taxation on low-value international purchases, a substantial change in the sector's dynamics was observed. The results point to an increase in the costs of imported products, a reduction in external competitiveness, and the need to adapt business strategies, especially those dependent on foreign inputs. Simultaneously, a relative strengthening of national companies was observed, although accompanied by challenges related to maintaining the diversity of supply, the sustainability of supply chains, and the balance between tax revenue and stimulating consumption. It is concluded that Brazilian e-commerce is undergoing a transition process, marked by the redefinition of commercial relations, the pursuit of technological innovation, and the growing relevance of public policies in regulating a globalized market. Understanding these transformations is fundamental to evaluating future trends, the challenges of international competitiveness, and the strategic role of regulatory decisions in the sustainable development of the sector.