Americas Overhaul Trade Rules for 2026: Canada Targets E-Commerce, Brazil Launches Sweeping Tax and Customs Reform

Two of the largest economies in the Americas are implementing landmark customs and tax reforms set to take full effect in 2026, fundamentally altering the landscape for international trade. According to multiple sources, Canada is overhauling its e-commerce import regulations with a new valuation mandate, while Brazil is advancing a comprehensive modernization of its notoriously complex tax and customs systems.

 
In Canada, the Border Services Agency (CBSA) is finalizing a shift from a ‘first sale’ to a ‘last sale’ valuation rule. This significant reform means customs duties will be calculated on the final sale price to the consumer in Canada, not on an earlier, lower-value transaction in the supply chain. The change, intended to level the playing field for Canadian merchants, will primarily impact non-resident importers and e-commerce sellers who previously valued goods based on intercompany or wholesale prices. Concurrently, the full implementation of the CBSA Assessment and Revenue Management (CARM) system in 2026 will require importers to use a new online portal to self-assess duties and taxes, increasing their administrative responsibilities.

Meanwhile, Brazil is moving forward with a dual-pronged reform of its own. The country has begun a multi-year transition to a dual Value-Added Tax (VAT) system, which will see a new federal tax (CBS) and a state-level tax (IBS) gradually replace five existing taxes between 2026 and 2032. A pilot phase with a test rate began in January 2026 to allow companies to adapt their invoicing and ERP systems. At the same time, Brazil is modernizing its customs clearance process with the full implementation of the Portal Único de Comércio Exterior (Single Foreign Trade Portal) and its new DUIMP (Single Import Declaration) system expected in 2026. This new digital platform aims to streamline import procedures by integrating licensing, agency approvals, and customs processes into a single, efficient system.

For businesses engaged in trade across the Americas, these parallel reforms signal a decisive move towards digitalization and greater scrutiny. The changes in both countries will necessitate significant adjustments to pricing models, supply chain structures, and internal compliance systems to navigate the new regulatory environments of 2026.