Regarding the case:

The taxpayers argued that they should not be required to collect IPI (Tax on Industrialized Products) at both stages – customs clearance and upon release for commercialization. The companies explain that they acquire imported goods directly from the manufacturer, and claim that when customs clearance occurs, the products are ready and finished for consumption in the Brazilian market. Therefore, the operation consists of reselling the imported goods to national retailers and wholesalers, as well as directly to end consumers, thus there is no industrialization that justifies the collection of IPI upon resale.

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The matter was analyzed in two virtual plenary sessions. The judgment concluded on August 21st, and the winning thesis established states that "the application of the Tax on Industrialized Products – IPI – to the customs clearance of industrialized goods and to their exit from the importer's establishment for sale in the domestic market is constitutional," as presented by Minister Alexandre de Moraes.

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Source: JOTA