Auditor-Fiscal da Receita Federal

Practice session

A digital publisher imports dedicated electronic reading devices (e-readers) with monochromatic electronic ink displays, whose sole technical purpose is the storage and reading of digital books. The Brazilian Federal Revenue Service (Secretaria Especial da Receita Federal do Brasil) assesses Import Duty (II) and Tax on Industrialized Products (IPI) on the importation of these devices. According to the Federal Constitution of 1988 and the binding jurisprudence of the Brazilian Federal Supreme Court (STF Súmula Vinculante 57), what is the tax status of these e-reader devices?

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