Burkina Faso has a copyright regime under the Law No. 048-2019/AN. The exceptions do not follow the fair use or fair dealing model, therefore limiting the lawful use of copyrighted work by others. Arts. 22-29 list the exceptions, which include: reproduction for scientific research purposes; reproduction as part of teaching activities; reporting current events; among others.
In addition, the Revised Bangui Agreement, which is a regional intellectual property law that is not only a regional convention applicable in all member states but also serves as a national intellectual property law in Burkina Faso and each of the other member states, contains provisions on copyright in Annex VII: Chapter IV (Limitations to Economic Rights) and establishes a regime of copyright exceptions. Nevertheless, these exceptions similarly do not conform to the fair use or fair dealing models.

Burkina Faso has ratified the World Intellectual Property Organization (WIPO) Copyright Treaty.

Burkina Faso has ratified the World Intellectual Property Organization (WIPO) Performances and Phonograms Treaty.

The Consumer Protection Act and the Law on Electronic Commerce Contracts provide a comprehensive framework for consumer protection that also applies to online transactions. Decree No. 7.962 includes specific obligations that apply to e-commerce purchases of goods and services that do not apply to traditional retailing. The Decree sets out obligations for e-commerce sites, such as providing a contract before purchase, supporting consumer service, answering consumer demands within five days, and ensuring the right to regret of the consumer. The right to regret was originally established by Art. 49 of Law 8.078. It allows for the cancellation of acquisitions made outside commercial establishments within seven days from the acquisition or receipt of product/service. It is, thus, applicable to other forms of distance sales as well.

Brazil has not signed the United Nations (UN) Convention on the Use of Electronic Communications in International Contracts.

Brazil has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Commerce.

Brazil has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Signatures.

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 the national level. Pursuant to Resolution No. 715, the Brazilian National Telecommunications Agency (ANATEL; Agência Nacional de Telecomunicações) implements testing requirements for telecommunication products and equipment. Through subsequent implementing acts, ANATEL has reduced the frequency of testing requirements and introduced the use of a declaration of conformity with test results procedures for certain products based on a risk analysis.
However, it has been reported that ANATEL needs to approve products that connect to the public telephone network. This approval process requires in-country testing, not accepting test reports from foreign accredited labs. This is the case with the following products, among others: Network routers with E1 WAN ports; WiFi 802.11a/b/g/n access points; GSM and CDMA cellular phones; network switches; satellite, bluetooth; ZigBee products. Other products need certification by ANATEL. Examples include cell phones, bluetooth headsets, wireless telephones, including DECT systems, antenna systems, digital communication systems, security gateways, and Wi-Fi modules.

Homologation is mandatory for the use and commercialisation of telecommunication products in the country (Art. 55 of Resolution No. 715), and the country accepts third-party certification from Conformity Assessment Bodies from several countries with Mutual Recognition Agreements (Art. 8 of Resolution No. 715).
Act No. 7280, of 26 November 2020 lists and clarifies the type of conformity assessment corresponding to radio frequency emitting telecommunications products. The majority of the products contained in the reference list of telecom products require testing and includes: antennas; energy accumulators (batteries); coaxial cables; optical cables and fibre optics; data transmission cables; telephone cables; chargers for mobile phones and lithium batteries; switching centres; broadcasting equipment; rf equipment (except broadcasting) such as BPL equipment, mobile phones, modems, digital transmitters, and transceivers; optical equipment; data communication equipment; terminal equipment; IP terminal equipment (wireless); telephone wires; protective modules; digital multiplex; rectifier systems; splitters; rectifier units. Act No. 3,939, of 1 June 2021 is the regulation for homologation in Brazil, guiding the necessary steps of the procedure.

According to the guidelines of Act No. 77, of 5 January 2021, when requesting the homologation of the product for telecommunications with ANATEL (Agência Nacional de Telecomunicações), the applicant must present a declaration expressing which cybersecurity requirements the equipment and its supplier meet. There are concerns from the industry regarding the scope and definitions of this Act, including to which products the regulation applies and the lack of reliance on international standards. Among other provisions, it is reported that the Act vaguely mandates the guarantee of appropriate encryption methods.

The Brazilian Government charges a flat 60% duty for all express shipments imported through the Simplified Customs Clearance process. Moreover, Brazilian Customs have established express services maximum per-shipment value limits of USD 3,000 for imports, according to Art. 1 of Ministerial Ordinance 156/1999. This is reported to affect particularly online sales.

The Interpretative Act No. 7 of August 2014, issued by the Brazilian Federal Revenue Secretariat (Receita Federal do Brasil – RFB), deals with the taxation of cross-border payments for data centres outside Brazil. It applies to all amounts paid, credited, delivered or remitted by individuals or legal entities resident or domiciled in Brazil to companies headquartered abroad that are identified as offshore data centres.
According to the Act, when the Brazilian source of payment hires offshore data centres for the use of infrastructure for storage and remote high-performance data processing systems, the transactions are deemed to be typical provision of services and cannot be characterised as rental of movable assets for tax purposes. The consequence of this interpretation is that the use of offshore data centres triggers the following federal taxes in Brazil:
- Withholding income tax (Imposto sobre a Renda Retido na Fonte – IRFF) at the rate of 15% or 25% whenever the recipient is located in a tax haven jurisdiction;
- Cide-royalties contribution (Contribuição de Intervenção no Domínio Econômico destinada a financiar o Programa de Estímulo à Interação Universidade-Empresa para o Apoio à Inovação – Cide-royalties), at the rate of 10%;
- PIS-importation contribution (Contribuição para o PIS/Pasep-Importação) at the rate of 1.65%;
- Cofins-importation contribution (Contribuição para o Cofins-Importação) at the rate of 7.6%; and
- IOF (Imposto sobre Operações de Câmbio), which is the financial tax levied on the foreign exchange transaction, at the rate of 0.38%.

Brazil does not implement any de minimis threshold, which is the minimum value of goods below which customs do not charge duties.

Foreign companies can register a domain ".br" after the conclusion of a special registration, which requires a local legal representative and a declaration that the company will establish activities in Brazil within 12 months from the registration, according to Art. 6 of the Resolution of the Internet Steering Committee 2008/008/P.

Online pharmacies must have "com.br" or "far.br" domains. Moreover, according to Art. 53.2 of Resolution of the Director's Board of the National Agency for Health Surveillance 44/2009, Internet pharmacies are permitted in Brazil only if the Internet pharmacy is the website component of a licensed Brazilian brick-and-mortar pharmacy,