Impostos de Importação

por | jun 7, 2022 | Uncategorized | 1.937 Comentários

  O Imposto de Importação é um tributo federal sobre mercadoria estrangeira. É um instrumento utilizado pelos países para regular a entrada de mercadorias no território nacional, como: máquinas, veículos, aparelhos e entre outros.

Também pode ser considerada mercadoria estrangeira aquela que foi produzida aqui no Brasil, foi enviada por alguma empresa para a realização de algum trabalho ou produção de algum produto e precisa retornar ao pais. Existem algumas exceções e são elas:  

  • Enviada em consignação e não vendida no prazo autorizado;
  • Defeito, para reparo ou para substituição;
  • Guerra ou calamidade que possa ter prejudicado o funcionamento do produto;
  • Modificações na sistemática de importação por parte do país importador

A tarífa aduaneira, como pode ser denominado o imposto de importação, trata-se de um tributo de competência da União. Importante informar que este imposto possui também grande importância no cenário externo pois, visa a integração dos países e é importante em questões econômicas.

A seguir falaremos mais sobre o Importo de Importação.

Como é calculado o Imposto de Importação?

O imposto pode ser calculado das seguintes formas:

  • Quando a alíquota for percentual, o valor aduaneiro apurado segundo as normas do Artigo VII do Acordo Geral sobre Tarifas e Comércio – GATT (1994);
  • Quando a alíquota for específica, a quantidade de mercadoria expressa na unidade de medida estabelecida.

Para saber corretamente a alíquota do Imposto de Importação precisamos saber a classificação fiscal da mercadoria e devemos consultar a Tarifa Externa Comum (TEC). Vale lembrar que o Brasil adota a Nomenclatura Comum do Mercosul.

Exemplo do cálculo:

Valor Aduaneiro: R$ 50.000 (valor já convertido de acordo com a taxa de câmbio PTAX relativa ao dia útil imediatamente anterior ao da ocorrência do fato gerador)

Mercadoria: x – Classificação Fiscal (NCM): 9506.61.00

Alíquota do II: 20%

Valor a pagar de Imposto de Importação (código de receita 0086): R$ 50.000 x 20% = R$ 10.000,00

Existe uma exceção tarifária chamada Ex-Tarifário, que é quando o governo reduz o Imposto de Importação para produtos que não tem produção no nosso país.

Qual é o fator gerador do Imposto de Importação?

O fator que gera o imposto de importação é a entrada de mercadoria estrangeira no país. Para que o cálculo que falamos acima possa ser feito, são considerados alguns desses fatores:

  • Na data do registro da Declaração de Importação de mercadoria submetida a despacho para consumo, inclusive, no caso de despacho para consumo de mercadoria sob regime suspensivo de tributação, e de mercadoria contida em remessa postal internacional ou conduzida por viajante, sujeita ao regime de importação comum;
  • No dia do lançamento do correspondente crédito tributário no caso de, bens contidos em remessa postal internacional não sujeitos ao regime de importação comum;  bens compreendidos no conceito de bagagem, acompanhada ou desacompanhada; mercadoria constante de manifesto ou de outras declarações de efeito equivalente, cujo extravio tenha sido verificado pela autoridade aduaneira; ou mercadoria estrangeira que não haja sido objeto de declaração de importação, na hipótese em que tenha sido consumida ou revendida, ou não seja localizada;
  • Na data do vencimento do prazo de permanência da mercadoria em recinto alfandegado;

Alíquota do Imposto de Importação

O governo disponibiliza periodicamente uma planilha de no endereço Listas Vigentes. A Receita Federal também disponibiliza o Simulador do Tratamento Tributário e Administrativo das Importações. Nesses documentos podemos encontrar algumas informações sobre: descrição da NCM, Taxa de Câmbio, alíquota do Imposto de Importação, alíquota do IPI, Alíquota do Pis-Importação, Alíquota do Cofins-Importação, Informação de incidência ou não de Antidumping, Cide ou Medidas Compensatórias, Tratamento Administrativo aplicado a NCM consultada.

Incidência do Imposto de Importação:

Existem alguns casos que o Imposto de Importação não incide sobre alguns produtos, leia atentamente para saber quais são os casos:

  • Quando a mercadoria estrangeira é idêntica a outra que já tenha sido importada anteriormente com a finalidade de porém que apresente defeitos após o desembaraço aduaneiro;
  • Mercadoria estrangeira que foi chegou ao país por engano e precisa ser devolvida ao destinatário;
  •  Mercadoria estrangeira que tenha sido objeto da pena de perdimento;
  • Mercadoria estrangeira devolvida para o exterior antes do registro da Declaração de Importação;
  • Embarcações construídas no Brasil e transferidas por matriz de empresa brasileira de navegação para subsidiária integral no exterior, que retornem ao registro brasileiro, como propriedade da mesma empresa nacional de origem;
  • Mercadoria estrangeira em trânsito aduaneiro de passagem, acidentalmente destruída.

Novo Processo de Importação (NPI):

O Novo Processo de Importação  é o Projeto do Governo de reestruturação, simplificação e desburocratização das Importações Brasileiras. O Portal Siscomex é um dos instrumentos do NPI e nele temos documentos eletrônicos necessários.

Saiba Mais:

Nós da Innovare conhecemos todo o processo e impostos de Importação, estamos prontos para te ajudar a importar e exportar o que precisar!

Quer saber mais sobre o Imposto de Importação? Fale conosco e entenda mais sobre.

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