O Brasil deu passos importantes para estimular a produção nacional, suspendendo as contribuições ao PIS/Pasep, COFINS, PIS/Pasep-Importação e COFINS-Importação para serviços de importação e/ou por meio de um sistema de suspensão de restituição de impostos. O drawback é exclusivo quando o exportador atesta que o serviço está diretamente relacionado à fabricação de um produto destinado à exportação, sob o mesmo regime de suspensão de abatimento fiscal.
O que é drawback?
Drawback é um benefício reconhecido pela Organização Mundial de Comércio (OMC) que permite uma moratória ou mesmo isenção de impostos sobre os insumos utilizados na produção de bens para exportação. Assim, as empresas exportadoras podem obter insumos para a produção de bens a serem exportados sob moratória ou isenção de PIS/Pasep, COFINS, PIS/Pasep-Importação e COFINS-Importação.
O que muda nessa nova lei?
Com a nova legislação (que entrará em vigor em janeiro de 2023 para atender às regras tributárias do país), os serviços relacionados à exportação de mercadorias passarão a ser tratados de forma semelhante aos aplicáveis à fabricação bens para itens vendidos no exterior, reduzindo taxas e aumentando a competitividade dos exportadores locais.
Segundo a nova lei de Nº 14.440, de 2 de setembro de 2022, enquadram-se nesses serviços: intermediação na distribuição de mercadorias no exterior (agente de carga), seguro de cargas, serviços de despacho aduaneiro, armazenagem de mercadorias, transporte rodoviário, ferroviário, aéreo, aquaviário ou multimodal de cargas, manuseio de cargas, manuseio de contêineres, unitização ou desunitização de cargas, consolidação ou desconsolidação documental de cargas, agenciamento de transporte de cargas, remessas expressas, pesagem e medição de cargas, refrigeração de cargas, arrendamento mercantil operacional ou locação de contêineres, instalação e montagem de mercadorias exportadas e treinamento para uso de mercadorias exportadas.
A medida está inserida no desenvolvimento do Programa de Melhoria da Produtividade da Frota Rodoviária Brasileira (Renovar), que visa renovar a frota do país por meio da retirada de circulação de veículos em fim de vida útil. Segundo a SECEX, 3,2% (US $7 bilhões) das importações em 2021 foram feitas por meio de abatimento de impostos na compra de insumos, que passou a 21,9% (US $62) bilhões) exportações totais que realizamos sob os auspícios do regime. No mesmo ano, Minas Gerais detém 7% das mineradoras reembolso de impostos.
Enquanto esperamos que o governo faça ajustes no sistema informatizado de controle e elabore normas para regular os critérios de concessão, implantação, monitoramento e fiscalização do sistema de suspensão de restituição de impostos, as empresas já podem planejar como realizar plenamente esse novo benefício a ter sua restituição de impostos suspensa. Com a autorização para compra de serviços, as exportações dentro do sistema são mais competitivas no comércio mundial.
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