The 1st Panel of STF, upon judgment of Extraordinary Appeal n. 643,525/RS, has decided that the IPI does not levy on the import of medical equipment by a radiologic clinic in Rio Grande do Sul, since the taxation would violate the principle of non-cumulativeness for IPI purposes, as provided by Section 153 of the Federal Constitution. According to the Justices, if companies that are not IPI taxpayers, such as services rendering companies, were taxed, they could not use the IPI credits on subsequent transactions.

As per the vote of Reporting Justice Dias Toffoli, the levy on import cannot be triggered by the mere entry of a product in Brazil, since the IPI is not a foreign trade tax, but a tax on production, unlike the ICMS.

This decision diverges from the STJ understanding on the matter in cases judged in 2009 and 2011. The STJ had decided that the IPI did not levy only on imports carried out by individuals.

(Extraordinary Appeal n. 643,525/RS. Available at: <>. Accessed in: May 2013).