The Government Procurement Guideline aims to explain the procedure and implementation process of government procurement and tenders as stipulated in Part 4 of the Financial Regulations. Government procurement must comply with the Financial Regulations as well as any guidelines issued by the Ministry of Finance and Economy. Guideline 7.1.13 provides that, the Head of Department and the Small Tender Board can make the percentage of local employees a criteria in the bid evaluation scoring matrix. The percentage benchmark is as in Appendix 5. In addition, Guideline 11 states that a project performance bond is required at the tender approval stage to guarantee the delivery of a project in accordance with the project specifications. The bond is returned to the companies involved after the project is successfully completed.

All government procurement is conducted by Ministries, Departments, and the State Tender Board of the Ministry of Finance. It is reported that invitations for tenders or quotations below BND 250,000 (approx. USD 200,000) are published in a bi-weekly government newspaper, but they are often selectively tendered only to locally registered companies. Some ministries and departments publish tenders on their individual websites. Foreign firms can participate in the tenders individually, but are advised by the government to form a joint venture with a local company.

Brunei is not a signatory of the 1996 World Trade Organization (WTO) Information Technology Agreement (ITA) nor the 2015 expansion (ITA II).

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.

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 but it has not been reported as a trade barrier. The Decree sets out obligations for e-commerce sites, such as to provide a contract prior to purchase; to support consumer service and to answer consumer demands within 5 days; as well as to ensure the right to regret by 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.

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

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 Resolution of the Internet Steering Committee 2008/008/P.

According to Art. 1 of Ministerial Ordinance 156/1999, goods that are part of international postal delivery up to USD 50 (below the 200 USD threshold recommended by the International Chamber of Commerce (ICC) are exempt from customs duties, provided that the seller and buyer are physical persons.

The Brazilian Government charges a flat 60% duty for all express shipments imported through the Simplified Customs Clearance process. The Simplified Customs Clearance process limits commercial shipments to USD 100,000 per importer per year, according to Art. 37 of Normative Instruction 1737/2017. 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 the use of data centers located 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 centers.
According to the Act, when the Brazilian source of payment hires offshore data centers 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 characterized as rental of movable assets, for tax purposes. The consequence of this interpretation is that the use of offshore data centers 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%.

Homologation is mandatory for the use and commercialization of telecommunication products in the country (Art. 55 of Resolution No. 715), and the country accepts third-party certification from Conformity Assessment Bodies from a number of countries with Mutual Recognition Agreements (Art. 8 of Resolution No. 715).
Act No. 7,280 list and clarifies the type of conformity assessment that correspond to radio frequency emitting products of telecommunications. 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 fiber optics; data transmission cables; telephone cables; chargers for mobile phone and lithium batteries; switching centers; 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 is the regulation for homologation in Brazil, guiding the necessary steps of the procedure.

According to the guidelines of Act No. 77, 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 mandates in a vague way to guarantee appropriate encryption methods.