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Taxes payable for online businesses are the same as those applicable to other Foreign Invested Enterprises in China. Thus, e-commerce businesses are required to pay value added tax at the same rates that regular businesses (17%).

Chinese companies deemed to be “hi-tech‟ pay a preferential corporation tax rate of 15%.

For a company to benefit from the preferential rate, the following conditions should apply:
- it is registered in China,
- it falls within one of the priority hi-tech fields outlined by the government,
- it has over 10% of staff carrying out R&D activities,
- it has a certain proportion of R&D expenditure against sales,
- hi-tech products/services account for 60% of annual gross revenue, and
- it has independent IP rights or exclusive licenses.

Additionally, software products that are produced by the company themselves also attract tax rebates. These rebates reduce the effective VAT payments to about 3-6%.

Companies and trade organizations have reported these schemes as burdensome for the foreign ICT firms.

The duties of the specified products range from 7.9% to 9.1%, depending on the company. For India they range from 7.4% to 30.6%, depending on the company.

The duties of the specified products range from 15% to 40.83%.

Internet and mobile gambling is prohibited under Criminal Contravention Act. Games of chance are also prohibited. Other games such as lotteries can only be run by the state.

Foreign companies can register a domain after a special registration, which requires a local legal representative, is finalized.

Online pharmacies need to have a com.br domain.

According to Brazil's de minimis rule goods with a value of up to 50 USD/36 SDR are exempted from taxes and duties collected by customs. The rule only applies for postal shipments.

Brazil has an e-commerce legislation, but it has not adopted UNCITRAL Model Law on Electronic Commerce nor on e-Signatures.

There is a duty fee of 60% for all goods imported through the Simplified Customs Clearance process used for express delivery shipments. There are also value limits for imported and exported goods sent through express services: 5,000 USD for exports and 3,000 USD for imports.

Brazil is a member of the System of Conformity Assessment Schemes for Electrotechnical Equipment and Components (IECEE), which is based on the principle of mutual recognition (reciprocal acceptance) by its members of test results for obtaining certification or approval at national level. However, it does not accept test data generated outside of Brazil, except in those cases where the equipment is physically too large and/or costly to transport. Therefore, virtually all testing for IT/Telecom equipment must be physically done in Brazil.

Decree No. 371 introduced a new mandatory certification for IT Equipment (Voltage stabilizers) as of July 2011. Generally, testing must be performed in-country, unless the necessary capability does not exist in Brazil. Moreover, entities engaged in product testing and mandatory certification must be accredited by the National Institute of Metrology, Standardization and Industrial Quality (INMETRO).

On February 2013, Brazilian President Dilma Rousseff issued Decree No. 7291 that provides for tax breaks for telecommunication companies to build new networks if they acquire domestic machines, appliances, instruments and other equipment, as well as construction materials and labor. In such cases, VAT, PIS/PASEP (the contribution to the social integration plan), and COFINS (the contribution for social security financing) are not levied. In order to benefit from the tax incentives, companies had to submit their projects to the Ministry of Communications by June 30, 2013.

Brazil's import authorization system RADAR requires importers to possess, prior to importation, a RADAR licence in order to import goods into Brazil. The system comprises two types of RADAR licences: one which refers to imports up to a maximum amount of 150,000 USD within 6 months and one which does not refer to a defined maximum amount of imports within a specific time period, but to an estimated value which could not be exceeded substantially. Concerns have been raised at the WTO by Switzerland that the application procedures of the second type of licenses were lengthy and burdensome. Furthermore, reports from the Swiss industry indicated that companies could apply for an increase of the estimated import value, except for the region of Sao Paulo, where companies were required to apply for a new RADAR licence again, including the submission of all the necessary documentation. The US echoed these concerns.