PRESS RELEASE
São Paulo, November 13, 2026.
RegulatorySelective Tax raises the stakes of beverage regulatory classification for importers and producers
Provisional Measure 1399/26 regulates the new tax from February 2027; Romera Jr recommends reviewing registrations, laboratory reports and labels before year-end
The Brazilian federal government has issued Provisional Measure 1399/26, regulating the Selective Tax introduced by the tax reform. The tax takes effect on February 2, 2027 and covers, among other products, alcoholic and sugar-sweetened beverages. For beverages, the treatment varies according to product category and alcohol content.
For Romera Jr, the change gives greater weight to an issue that was already central to the sector: the regulatory classification of beverages. Category, product designation and alcohol content are defined in the product registration with MAPA (Brazilian Ministry of Agriculture and Livestock) and substantiated by a laboratory report. The same information appears on the label, in import documentation and in the tax classification. When these are not aligned, the risk extends beyond a compliance requirement at the border.
What importers and producers should review before February 2027
- MAPA registration: whether the registered category and product designation match the product actually marketed.
- Laboratory analysis report: whether the declared alcohol content is substantiated and meets the applicable identity and quality standards.
- Label: whether the printed product designation and alcohol content match the registration and laboratory report.
- Import documentation: whether the invoice, certificate of origin (Annex IX) and import licence describe the product consistently.
Since 2017, Romera Jr has worked on MAPA establishment and product registrations, import document checks and beverage labelling validation.
“The Selective Tax makes something the sector sometimes treats as bureaucracy even more important: what is registered with MAPA must match exactly what is in the bottle, in the laboratory report and on the label”,
“Beverage importers and producers have until February to review their portfolios. This is preventive work, carried out product by product, and it is far less expensive than making corrections afterwards”,
About Romera Jr
Romera Jr specializes in regulatory affairs and market access for food, beverages, agricultural and livestock inputs, pet products and cosmetics. Since 2017, it has worked with MAPA, ANVISA and the Federal Revenue Service, conducting more than 1,000 projects. Headquartered in São Paulo, with offices in Madrid and Singapore; all work is conducted exclusively through official channels.
Press contact: imprensa@romerajr.com · Romera Jr Consultoria e Administração Ltda · CNPJ 49.855.595/0001-56.
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