DECRETO Nº 11.090, DE 7 DE JUNHO DE 2022
Para começar, vamos explicar o decreto de uma maneira simplificada. Até a data da promulgação desse decreto (DECRETO Nº 11.090, DE 7 DE JUNHO DE 2022), era obrigatório ser incluído no valor aduaneiro de mercadoria, base de cálculo dos impostos, por via marítima uma taxa chamada THC-TERMINAL HANDLING CHARGE – manuseio de carga. É uma taxa de transferência ao dono da carga, valor cobrado dos armadores pelo terminal portuário pelos seus serviços. E a partir do dia 07/06 esta taxa não tem mais obrigatoriedade de ser incluída na base de cálculos dos impostos federais.
A seguir leia atentamente a atualização da lei:
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, caput, inciso IV, da Constituição, e tendo em vista o disposto no Artigo 8 (2) do Acordo sobre a Implementação do Artigo VII do Acordo Geral sobre Tarifas e Comércio 1994, promulgado pelo Decreto nº 1.355, de 30 de dezembro de 1994,
D E C R E T A:
Art. 1º O Decreto nº 6.759, de 5 de fevereiro de 2009, passa a vigorar com as seguintes alterações:
“Art. 77. ……………………………………………………………………………………………….
……………………………………………………………………………………………………………………..
II – os gastos relativos à carga, à descarga e ao manuseio, associados ao transporte da mercadoria importada, até a chegada aos locais referidos no inciso I, excluídos os gastos incorridos no território nacional e destacados do custo de transporte; e
…………………………………………………………………………………………………………….” (NR)
Art. 2º Para fins de aplicação do disposto no inciso II docaputdo art. 77 do Decreto nº 6.759, de 2009, serão excluídos somente os gastos incorridos no território nacional a partir da entrada em vigor deste Decreto, conforme a previsão do Artigo 8 (2) do Acordo sobre a Implementação do Artigo VII do Acordo Geral sobre Tarifas e Comércio 1994, promulgado pelo Decreto nº 1.355, de 30 de dezembro de 1994.
Art. 3º Este Decreto entra em vigor na data da sua publicação.
Brasília, 7 de junho de 2022; 201º da Independência e 134º da República.
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