A Paradigm Shift in Cross-Border E-Commerce Regulatory Compliance: Evidence From Brazil

Cross-border e-commerce data quality and taxation pose a challenge for customs administrations worldwide. The increased volume of transactions involving small packages addressed to individuals has led to more precise controls, imposing a new dynamic in the need to receive accurate data. Globalisation has reached individuals actively participating in international trade as direct importers and exporters, made scalable by the platform-type digital business model. This study uses a qualitative approach to analyse Brazil’s Programa Remessa Conforme (Compliant Shipment Program), implemented by companies that treat small parcels in Brazil. It illustrates the program’s contribution to improving data quality, controls, and better allocation of human and technological resources in risk management, stimulating good practices and contributing to tax collection. Our findings also hold practical applications that can be used by other emerging markets facing similar issues in managing the risk associated with small packages.