The invisible cost of Tax Reform for Brazilian air logistics
The debate on the taxation of international remittances is usually addressed from the perspective of collection or electronic commerce. But there is a less visible and potentially more relevant dimension for the country related to the impacts on logistics infrastructure, which connects distant regions and guarantees the rapid transport of essential cargo.
A recent study by professors Tathiane Piscitelli and Marcio Holland, launched by Abraec (Brazilian Association of International Express Cargo Transport Companies), points out that the combination between the current rules of the RTS (Simplified Taxation Regime) and the future incidence of IBS (Tax on Goods and Services) and CBS (Contribution on Goods and Services) could increase the effective tax burden of certain operations to more than 100% of the value of the merchandise.
More than a tax debate, it is a discussion about the economic effects of this increase in costs. The study itself demonstrates that recent increases in taxation on international remittances have already produced a significant decline in the volume of operations. If this trend deepens with the entry into force of the Tax Reform, the effects could reach far beyond electronic commerce.
Express shipments are a fundamental part of the economic support of several air cargo routes that connect logistics centers to medium and small cities in all regions of Brazil. In many cases, the volume transported by this segment contributes to enabling operations that also meet business, hospital and government demands.
The logic is simple: the smaller the volume transported, the lower the economic efficiency of the routes. In certain markets, reduced demand may result in a reduction in frequencies or even the discontinuation of services.
The problem is that logistics infrastructure doesn't just disappear for a specific type of cargo.
When an air route ceases to exist, not only consumer goods lose space, but also spare parts for industrial equipment, laboratory samples, medical devices, highly complex medicines and various products that depend on rapid transport to reach their final destination.
In a country of continental dimensions like Brazil, this discussion takes on even greater relevance. There are locations whose efficient access to certain products depends almost exclusively on air logistics. In emergency situations, the speed of transport can represent the difference between the continuity or interruption of essential services.
The healthcare sector offers clear examples of this reality. Thermosensitive medicines, biological products, diagnostic materials, clinical samples, vaccines and items intended for urgent treatments often use the same logistics infrastructure that moves express shipments. Although they are distinct chains, they share operational networks, transport capacity and air connectivity.
For this reason, the reduction in economic activity that supports part of this infrastructure can generate indirect effects on the entire national logistics chain.
The debate is not limited, therefore, to the cost of an international purchase or the tax impact on a specific operation. It is about understanding how certain public policies can influence the sustainability of logistics networks that play a strategic role in national integration.
Tax Reform was designed to increase economic efficiency and reduce distortions. That goal remains correct. But its implementation requires attention to the indirect effects that certain rules can have on sectors that function as infrastructure for the rest of the economy.
The conversion of Provisional Measure No. 1,357/2026 into law and the updating of the Simplified Taxation Regime must also be analyzed from this perspective. It's not just about discussing taxes. It is about preserving conditions so that Brazil continues to have a logistics network capable of connecting companies, consumers, hospitals and communities in all regions of the country.
In logistics, as in infrastructure, the most relevant impacts are not always the most visible. When a route ceases to exist, rebuilding it is often much more difficult and costly than preserving it.
*Lara Gurgel is executive director of Abraec (Brazilian Association of International Express Cargo Transport Companies).
Source: CNN