i just wanted a cheap kobo, man. (；一_一)
was checking prices. a kobo libra color costs like 230 dollars abroad (about 1,125 reais at current rate), here in brazil, ready for delivery, u wont find it under 1.5k. where did those almost 400 reais of difference go? 33% more expensive!
then i remembered something from when i studied foreign trade... books are exempt from import taxes. i knew that. what i didnt know is that the supreme court had ruled that e-readers also count. i thought, oh, maybe i can import one chill and just pay shipping?
so... not quite. ┐(￣ヮ￣)┌
but why kobo and not kindle?
before getting into the tax part, i need to explain something. if im talking about kobo specifically, its not just the price. its bc the kobo is way more free than the kindle.
(ง •̀_•́)ง
the kindle, the version sold in brazil, is basically an amazon walled garden. books come in their formats (azw3, kfx), made so u can only read inside their ecosystem. if u try to take a book out to read somewhere else, ull have to do some shady stuff.
the kobo, on the other hand:
- standard epub: uses the epub format, which is the global standard. bought a book from another store (google books, indie publisher, etc)? it probably already comes in epub and works fine.
- adobe drm: kobo drm is adobes, which is way more "common" than amazons. u can manage ur books with adobe digital editions or use calibre to organize everything.
- sideloading: putting books u already own on the kobo is just drag and drop via usb cable. on the kindle sometimes the file doesnt come out perfect or u have to use "send to kindle" which goes through amazon servers.
- open system: on the kobo its much easier to install other reading apps, like koreader, which opens literally anything. their system is way more open for u to mess with.
so yeah, if the focus is not getting locked to one brand and having control over ur files, kobo wins easy. the kindle is the most popular in brazil bc its easy to find, but in terms of freedom kobo is better.
but then comes the problem. the kobo doesnt officially sell in brazil. the only way to get one is importing. and thats where the tax story comes in. (¬_¬)
what the supreme court actually said
on march 8, 2017, the full supreme court decided unanimously that electronic books (e-books) and the dedicated devices for reading them are covered by the tax immunity of article 150, section VI, paragraph "d" of the federal constitution.
for ppl who dont know constitution stuff (like me, but lets go), this rule says books, newspapers, periodicals and the paper to print them are immune to taxes. the goal is to stimulate culture and access to information. makes sense.
what the supreme court decided was: ok, the 1988 constituent said "book", but he wasnt thinking only about paper. he was thinking about the content. paper is just the medium. if technology changed and now the book lives on an e-ink screen, the new medium also gets immunity.
the rapporteur was justice dias toffoli, and he was pretty clear: e-readers "made exclusively for this purpose", even if they have accessory functions like wifi, changing fonts, etc, have tax immunity. the approved thesis was literally this:
"The tax immunity provided for in article 150, VI, 'd', of the Federal Constitution, applies to the electronic book (e-book), including the supports exclusively used to fix it."
nice. theoretically, if i buy a kindle or kobo abroad and bring it to brazil, i shouldnt pay import tax (II) nor IPI on it, bc its a dedicated device for reading digital books. (⌐■_■)
tax immunity = the state cannot create the tax. this is different from exemption, where the tax exists but someone doesnt pay. if its immunity, the tax shouldnt even exist for the product.
so why do we still pay tax?
here comes the fun part. (or the bad part, depending on ur perspective)
the supreme court said the dedicated device for reading is immune. but in practice, when u buy an e-reader abroad and it arrives at brazilian customs, what happens?
the federal revenue doesnt have a team of technicians examining each box to see if the device is "exclusively" for reading books. what they have is a tax classification system based on codes called NCM (common nomenclature of mercosur) and SH (harmonized system).
and these codes... dont have a specific category called e-reader. >_<"
what happens in practice is that the device gets classified as electronic tablet (if it has a color screen and navigation functions, like kindle fire), or, in the best case, other electronic devices.
none of these classifications have tax immunity.
the drama of "exclusively"
the supreme court used the word "exclusively". and that word is a huge problem in practice.
bc a basic entry-level kindle, with black and white e-ink screen, no apps, no decent browser, is it "exclusively" for reading books? in most cases, yeah. but a kobo libra color? it has an experimental browser. new kindle paperwhites have note-taking, dark mode, bluetooth for audiobooks...
where do we draw the line between "exclusively for reading books" and "tablet with extra functions"? (¬_¬)
in theory, the supreme court said accessory functions that help reading dont remove immunity. but in practice, the customs officer isnt gonna read the supreme court decision before opening ur box. hes gonna look at the classification code in the system, and the system will probably say "tablet".
its the same old problem in brazil... the law exists, the court decision exists, but the operational bureaucracy never caught up.
stories from ppl who tried
if u search import forums and groups ull find a pattern
- person buys e-reader like kobo abroad, with taxes, thinking theyll be reimbursed on remessa conforme or that they wont be taxed if the site doesnt have it
- device arrives in brazil
- person tries to contest, mentioning the supreme court decision
- federal revenue responds that the products tax classification doesnt fit the immunity
- person pays the tax normally or loses the product
so yeah, the immunity exists, but it only works if u have time to fight for it. (T_T)
at the end of the day, the lesson is the same as always. in brazil, whats in the constitution and what happens in ur life are two parallel universes. the supreme court said my kobo pays no tax. the federal revenue said "lol, no".
(feels like my health plan that denied covering my surgery just bc screw u)
┐(´д｀)┌