As regras do Adicional ao Frete para a Renovação da Marinha Mercante e da Taxa de Utilização do Mercante sofrem alterações pela Receita Federal.

por | set 22, 2022 | Uncategorized | 227 Comentários

A Receita Federal atualiza as regras do Adicional ao Frete para a Renovação da Marinha Mercante e da Taxa de Utilização do Mercante.

A Receita Federal publicou no dia 12 de setembro de 2022 a Instrução Normativa RFB nº 2.102, a qual regulamenta e atualiza a Renovação Adicional de Frete para Navio Mercante (AFRMM), Taxa de Navio Mercante (TUM) e procedimentos aduaneiros correlatos.

O que seria o “Adicional ao Frete para Renovação da Marinha Mercante” (AFRMM)? E por que houve atualização das regras?

Trata-se de contribuição parafiscal e incide sobre a entrada no porto de descarga de mercadoria importada. As alterações trazidas pela regulamentação se devem à necessidade de atualização da Instrução Normativa RFB nº 1.471, de 30 de maio de 2014, em função das novas premissas sobre a incidência do AFRMM. 

Ademais, a redução das alíquotas e a premissa de que a nova TUM não ocorre com viagens Costeira e Interna, Fluvial e Lacustre também exigiram a postergação do período de benefício sem incidência de sobretaxas no transporte de mercadorias no porto norte de origem ou destino ou na região nordeste.

Quais foram as mudanças? 

Ao adicional ao Frete para a Renovação da Marinha Mercante foi implementada nova funcionalidade no sistema mercante, com foco em alterações no benefício da isenção do próprio beneficiário da suspensão do AFRMM após o cumprimento do compromisso de exportação assumido no ato da concessão do benefício. Outra mudança no sistema é o cálculo automático de juros e multas de mora a partir da data de vencimento do valor adicional notificado pela alfândega, consoante critérios específicos estabelecidos por lei.

Deve-se notar que o período de validade não é mais um parâmetro fixo. Foi alterado para uma data anterior à data em que a Receita Federal aprovou a entrega da mercadoria, tornando-se um evento indefinido no sistema e varia de acordo com a vontade do destinatário da mercadoria.

A nova norma faz parte de um projeto de integração de normas que retira a IN RFB 1.471 de 2014, a IN RFB 1.549 de 23 de fevereiro de 2015 e a IN RFB 1.744 de 26 de setembro de 2017.

Nós, da Innovare, estamos sempre de olho em mudanças como essas! Entre em contato conosco e traga a sua carga.

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