[vc_section][vc_row][vc_column][tm_spacer size=”sm:95;lg:113″][\/vc_column][\/vc_row][vc_row][vc_column offset=”vc_col-md-8″][vc_row_inner][vc_column_inner][tm_heading custom_google_font=”” text=”Importa\u00e7\u00e3o” font_size=”sm:24;md:30;lg:36″][tm_spacer size=”lg:50″][tm_image image_size=”custom” full_wide=”1″ image=”5203″ image_size_width=”770″ image_size_height=”350″ rounded=”5″][tm_spacer size=”lg:40″][tm_accordion style=”3″ items=”%5B%7B%22title%22%3A%22COMO%20%C3%89%20FEITO%20O%20C%C3%81LCULO%20DOS%20CUSTOS%20DE%20UMA%20IMPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22O%20c%C3%A1lculo%20de%20avalia%C3%A7%C3%A3o%20de%20custos%20ser%C3%A1%20feito%20utilizando%20o%20valor%20legal%20resultante%20da%20convers%C3%A3o%20do%20valor%20da%20mercadoria%20em%20moeda%20estrangeira%20para%20reais%2C%20aplicando-se%20a%20taxa%20do%20d%C3%B3lar%20fiscal%20vigente%20no%20momento%20da%20emiss%C3%A3o%20da%20declara%C3%A7%C3%A3o%20de%20importa%C3%A7%C3%A3o%20e%20do%20desembara%C3%A7o%20aduaneiro.%22%7D%2C%7B%22title%22%3A%22QUAIS%20S%C3%83O%20OS%20CUSTOS%20INCIDENTES%20NA%20IMPORTA%C3%87%C3%83O%20DE%20UM%20PRODUTO%3F%22%2C%22content%22%3A%22Os%20custos%20normais%20numa%20importa%C3%A7%C3%A3o%20s%C3%A3o%3A%20frete%20e%20seguro%20internacional%2C%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%2C%20Imposto%20sobre%20Produtos%20Industrializado%20(IPI)%2C%20Imposto%20sobre%20a%20Circula%C3%A7%C3%A3o%20de%20Mercadorias%20e%20Servi%C3%A7os%20(ICMS)%2C%20PIS%2FCOFINS%2C%20despesas%20alfandeg%C3%A1rias%20(armazenagem%2C%20capatazia%2C%20estiva%2C%20entre%20outras)%20e%20banc%C3%A1rias.%22%7D%2C%7B%22title%22%3A%22UMA%20EMPRESA%20DE%20IMPORTA%C3%87%C3%83O%20PODER%C3%81%20SER%20ENQUADRADA%20COMO%20MICROEMPRESA%3F%22%2C%22content%22%3A%22Atualmente%20sim.%22%7D%2C%7B%22title%22%3A%22A%20PESSOA%20JUR%C3%8DDICA%20QUE%20PROMOVE%20A%20IMPORTA%C3%87%C3%83O%20DIRETA%20DOS%20BENS%20PARA%20O%20SEU%20ATIVO%20PERMANENTE%20PODER%C3%81%20OPTAR%20PELO%20SIMPLES%3F%22%2C%22content%22%3A%22Sim.%22%7D%2C%7B%22title%22%3A%22A%20PESSOA%20JUR%C3%8DDICA%2C%20QUE%20NA%20INDUSTRIALIZA%C3%87%C3%83O%2C%20APLICA%20INSUMOS%20PRODUZIDOS%20NO%20PA%C3%8DS%20E%20IMPORTADOS%20POR%20TERCEIROS%20EST%C3%81%20SUJEITA%20AO%20LIMITE%20DA%20RECEITA%20DECORRENTE%20DA%20VENDA%20DE%20BENS%20IMPORTADOS%20SUPERIOR%20A%2050%25%20DE%20SUA%20RECEITA%20BRUTA%20TOTAL%3F%20SE%20POSITIVO%2C%20COMO%20DEVE%20PROCEDER%20PARA%20AVERIGUAR%20O%20REFERIDO%20LIMITE%3F%22%2C%22content%22%3A%22N%C3%A3o.%20Tratando-se%20de%20insumos%2C%20na%20hip%C3%B3tese%20aventada%20(produtos%20estrangeiros%20adquiridos%20de%20terceiros%20no%20mercado%20interno)%20n%C3%A3o%20est%C3%A1%20sujeita%20a%20qualquer%20limite.%22%7D%2C%7B%22title%22%3A%22QUAIS%20OS%20IMPOSTOS%20INCIDENTES%20EM%20UMA%20IMPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%221.%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%20%E2%80%93%20vari%C3%A1vel%20de%20produto%20para%20produto.%5Cn2.%20Imposto%20sobre%20Produtos%20Industrializados%20(IPI)%20%E2%80%93%20vari%C3%A1vel%20de%20produto%20para%20produto.%5Cn3.%20Imposto%20sobre%20a%20Circula%C3%A7%C3%A3o%20de%20Mercadorias%20e%20Servi%C3%A7os%20(ICMS)%5Cn4.%20Adicional%20de%20frete%20para%20renova%C3%A7%C3%A3o%20da%20marinha%20mercante%20(AFRMM)%20%E2%80%93%2025%25%20sobre%20o%20frete%20mar%C3%ADtimo.%20Embarques%20provenientes%20de%20pa%C3%ADses%20associados%20ao%20Mercosul%20est%C3%A3o%20isentos.%5Cn5.%20PIS%20e%20COFINS%22%7D%2C%7B%22title%22%3A%22QUAL%20A%20BASE%20DE%20C%C3%81LCULO%20DO%20IMPOSTO%20DE%20IMPORTA%C3%87%C3%83O%20(II)%3F%22%2C%22content%22%3A%22A%20base%20de%20c%C3%A1lculo%20do%20II%20%C3%A9%20o%20valor%20aduaneiro%20conforme%20definido%20no%20artigo%20VII%20do%20GATT.%20Normalmente%2C%20faz%20parte%20da%20base%20de%20c%C3%A1lculo%20o%20seguinte%3A%5Cn.%20Valor%20FOB%20(livre%20a%20bordo)%20ou%20equivalente%20do%20Incoterms%20para%20outros%20modais%20de%20transporte%2C%20incluindo%20o%20valor%20da%20mercadoria%20(valor%20de%20f%C3%A1brica)%2C%20frete%20interno%20no%20pa%C3%ADs%20estrangeiro%20at%C3%A9%20o%20local%20de%20embarque%20e%20a%20embalagem%20normal%20para%20exporta%C3%A7%C3%A3o%3B%5Cn.%20O%20frete%20internacional%20do%20local%20de%20embarque%20at%C3%A9%20o%20Brasil%3B%5Cn.%20O%20seguro%2C%20se%20houver%3B%5Cn.%20Descontos%2C%20se%20houver%3B%5Cn.%20Em%20alguns%20casos%2C%20despesas%20com%20as%20documenta%C3%A7%C3%B5es%20exigidas%20pela%20legisla%C3%A7%C3%A3o.%22%7D%2C%7B%22title%22%3A%22QUAL%20A%20BASE%20DE%20C%C3%81LCULO%20DO%20IMPOSTO%20SOBRE%20PRODUTOS%20INDUSTRIALIZADOS%20(IPI)%3F%22%2C%22content%22%3A%22O%20IPI%20incide%20tamb%C3%A9m%20sobre%20a%20mercadoria%20importada%20e%20a%20base%20de%20c%C3%A1lculo%20incluir%C3%A1%2C%20al%C3%A9m%20do%20valor%20aduaneiro%2C%20o%20valor%20do%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%20(efeito%20cascata).%22%7D%2C%7B%22title%22%3A%22A%20EMPRESA%20QUE%20EFETUOU%20PAGAMENTO%20DO%20IPI%20NA%20IMPORTA%C3%87%C3%83O%20DE%20UM%20PRODUTO%2C%20DEVE%20DESTAC%C3%81-LO%20NA%20NOTA%20FISCAL%20DE%20VENDA%3F%22%2C%22content%22%3A%22Sim%2C%20porque%20neste%20caso%2C%20a%20empresa%20importadora%20equipara-se%2C%20para%20efeitos%20fiscais%2C%20ao%20fabricante%20do%20produto.%22%7D%2C%7B%22title%22%3A%22QUAL%20A%20BASE%20DE%20C%C3%81LCULO%20DO%20ICMS%20NA%20IMPORTA%C3%87%C3%83O%20%3F%22%2C%22content%22%3A%22%C3%89%20o%20valor%20CIF%20(valor%20da%20mercadoria%20inclu%C3%ADdo%20o%20frete%20e%20o%20seguro)%2C%20mais%20as%20despesas%20alfandeg%C3%A1rias%2C%20mais%20o%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%20e%20mais%20o%20Imposto%20sobre%20Produtos%20Industrializado%20(IPI).%20Para%20c%C3%A1lculo%20do%20Imposto%20de%20Importa%C3%A7%C3%A3o%2C%20IPI%2C%20PIS%20e%20COFINS%2C%20consulte%3A%20http%3A%2F%2Fwww.fazenda.rj.gov.br%20e%20procure%20por%20%E2%80%9CImporta%C3%A7%C3%A3o%E2%80%9D.%22%7D%2C%7B%22title%22%3A%22EM%20QUE%20MOMENTO%20O%20IMPORTADOR%20DEVER%C3%81%20RECOLHER%20O%20PAGAMENTO%20DOS%20TRIBUTOS%3F%22%2C%22content%22%3A%22Os%20impostos%20federais%20dever%C3%A3o%20ser%20recolhidos%20no%20ato%20do%20registro%20da%20Declara%C3%A7%C3%A3o%20de%20Importa%C3%A7%C3%A3o%20(DI)%2C%20enquanto%20que%20o%20ICMS%20pode%20ser%20recolhido%20antes%20do%20desembara%C3%A7o%20da%20mercadoria.%20Obs%3A%20opcionalmente%2C%20o%20ICMS%20poder%C3%A1%20ser%20recolhido%20juntamente%20com%20os%20tributos%20federais.%22%7D%2C%7B%22title%22%3A%22A%20EMPRESA%20PODE%20SOLICITAR%20REDU%C3%87%C3%83O%20OU%20ISEN%C3%87%C3%83O%20DO%20IMPOSTO%20DE%20IMPORTA%C3%87%C3%83O%20DE%20M%C3%81QUINAS%20E%2FOU%20EQUIPAMENTOS%3F%22%2C%22content%22%3A%22Sim%2C%20desde%20que%20seja%20m%C3%A1quina%20ou%20equipamento%20para%20ativo%20fixo%20da%20empresa%2C%20sem%20similar%20nacional%20e%20sua%20utiliza%C3%A7%C3%A3o%20seja%20exclusivamente%20na%20industrializa%C3%A7%C3%A3o%20de%20produtos%20para%20exporta%C3%A7%C3%A3o.%20A%20solicita%C3%A7%C3%A3o%20deve%20ser%20enviada%20ao%20MDIC%2C%20com%20todas%20as%20informa%C3%A7%C3%B5es%20t%C3%A9cnicas%20e%20comerciais%20e%20as%20devidas%20justificativas%20ao%20benef%C3%ADcio.%20Obs%20%3A%20o%20mesmo%20benef%C3%ADcio%20%C3%A9%20outorgado%20para%20as%20mat%C3%A9rias-primas%20e%20produtos%20intermedi%C3%A1rios%20que%20venham%20a%20se%20incorporar%20ao%20produto%20acabado%20destinado%20%C3%A0%20exporta%C3%A7%C3%A3o.%22%7D%2C%7B%22title%22%3A%22A%20AL%C3%8DQUOTA%20DE%20IMPOSTO%20DE%20IMPORTA%C3%87%C3%83O%20%C3%89%20ZERO%20NO%20COM%C3%89RCIO%20ENTRE%20PA%C3%8DSES%20DO%20MERCOSUL%3F%22%2C%22content%22%3A%22Sim%2C%20salvo%20os%20produtos%20constantes%20nas%20listas%20de%20exce%C3%A7%C3%B5es.%22%7D%2C%7B%22title%22%3A%22IMPORTA%C3%87%C3%83O%20VIA%20POSTAL%20PESSOA%20JUR%C3%8DDICA%3A%22%2C%22content%22%3A%22Valor%20at%C3%A9%20US%243%2C000%22%7D%2C%7B%22title%22%3A%22IMPORTA%C3%87%C3%83O%20VIA%20POSTAL%20PESSOA%20F%C3%8DSICA%3A%22%2C%22content%22%3A%22Valor%20de%20at%C3%A9%20US%24%2050%2C00%20isento%20de%20tributa%C3%A7%C3%A3o.%20Entre%20US%24%2051%2C00%20at%C3%A9%20US%243%2C000.00%20paga%20imposto%20%C3%BAnico%20de%20importa%C3%A7%C3%A3o%20de%2060%25%20%2B%20ICMS.%22%7D%2C%7B%22title%22%3A%22H%C3%81%20INCID%C3%8ANCIA%20DE%20PIS%20E%20CONFINS%20NA%20OPERA%C3%87%C3%83O%20BACK-TO-BACK%3F%22%2C%22content%22%3A%22-%20Compra%20(importa%C3%A7%C3%A3o)%3A%20como%20n%C3%A3o%20ocorre%20desembara%C3%A7o%20da%20mercadoria%20no%20territ%C3%B3rio%20nacional%2C%20n%C3%A3o%20h%C3%A1%20fato%20gerador%20para%20a%20incid%C3%AAncia.%5Cn-%20Venda%20(exporta%C3%A7%C3%A3o)%3A%20de%20acordo%20com%20as%20Solu%C3%A7%C3%B5es%20de%20Consulta%20n%C2%B0s%20202%2F2003%2C%20323%2F2008%20e%20398%2F2010%2C%20haver%C3%A1%20incid%C3%AAncia.%22%7D%5D”][\/vc_column_inner][\/vc_row_inner][tm_spacer size=”sm:50;lg:90″][vc_row_inner][vc_column_inner][tm_heading custom_google_font=”” text=”Exporta\u00e7\u00e3o” font_size=”sm:24;md:30;lg:36″][tm_spacer size=”lg:50″][tm_image image_size=”custom” full_wide=”1″ image=”5201″ image_size_width=”770″ image_size_height=”350″ rounded=”5″][tm_spacer size=”lg:40″][tm_accordion style=”3″ items=”%5B%7B%22title%22%3A%22EXISTE%20ALGUM%20REGIME%20ADUANEIRO%20ESPECIAL%20NA%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22Sim%2C%20tr%C3%A2nsito%20aduaneiro%20na%20exporta%C3%A7%C3%A3o%2C%20exporta%C3%A7%C3%A3o%20tempor%C3%A1ria%2C%20entreposto%20aduaneiro%20na%20exporta%C3%A7%C3%A3o%2C%20drawback.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20TR%C3%82NSITO%20ADUANEIRO%20NA%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22Esse%20regime%20permite%20o%20transporte%20de%20mercadoria%2C%20sob%20controle%20da%20autoridade%20aduaneira%2C%20de%20um%20ponto%20a%20outro%20do%20territ%C3%B3rio%20nacional%2C%20com%20suspens%C3%A3o%20de%20tributos.%5CnO%20QUE%20%C3%89%20TR%C3%82NSITO%20ADUANEIRO%20NA%20EXPORTA%C3%87%C3%83O%3F%5CnEsse%20regime%20permite%20o%20transporte%20de%20mercadoria%2C%20sob%20controle%20da%20autoridade%20aduaneira%2C%20de%20um%20ponto%20a%20outro%20do%20territ%C3%B3rio%20nacional%2C%20com%20suspens%C3%A3o%20de%20tributos.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20EXPORTA%C3%87%C3%83O%20TEMPOR%C3%81RIA%3F%22%2C%22content%22%3A%22A%20exporta%C3%A7%C3%A3o%20tempor%C3%A1ria%20ampara%20a%20sa%C3%ADda%20do%20pa%C3%ADs%20de%20mercadoria%20nacional%20ou%20nacionalizada%2C%20condicionada%20%C3%A0%20reimporta%C3%A7%C3%A3o%20em%20prazo%20determinado%2C%20no%20mesmo%20estado%20ou%20ap%C3%B3s%20submetida%20a%20processo%20de%20conserto%2C%20reparo%2C%20restaura%C3%A7%C3%A3o%2C%20beneficiamento%2C%20transforma%C3%A7%C3%A3o%2C%20elabora%C3%A7%C3%A3o%20ou%20montagem.%22%7D%2C%7B%22title%22%3A%22EM%20QUAIS%20CASOS%20PODE%20SER%20CONCEDIDA%20PELA%20RECEITA%20FEDERAL%20A%20EXPORTA%C3%87%C3%83O%20TEMPOR%C3%81RIA%3F%22%2C%22content%22%3A%22*%20Mercadorias%20destinadas%20%C3%A0s%20feiras%2C%20competi%C3%A7%C3%B5es%20esportivas%20ou%20exposi%C3%A7%C3%B5es%20no%20exterior%3B%20*%20Produtos%20manufaturados%20e%20acabados%2C%20inclusive%20para%20conserto%2C%20reparo%20ou%20restaura%C3%A7%C3%A3o%20para%20seu%20uso%20ou%20funcionamento%3B%20*%20Min%C3%A9rios%20e%20metais%2C%20para%20fins%20de%20recupera%C3%A7%C3%A3o%20ou%20beneficiamento%3B%20*%20Mercadoria%20a%20ser%20submetida%20%C3%A0%20opera%C3%A7%C3%A3o%20de%20transforma%C3%A7%C3%A3o%2C%20elabora%C3%A7%C3%A3o%2C%20beneficiamento%20ou%20montagem%2C%20no%20exterior%2C%20e%20sua%20reimporta%C3%A7%C3%A3o%20na%20forma%20de%20produto%20resultante%20dessas%20opera%C3%A7%C3%B5es.%20Obs%3A%20na%20reimporta%C3%A7%C3%A3o%20de%20mercadoria%20para%20conserto%2C%20reparo%20e%20restaura%C3%A7%C3%A3o%2C%20ser%C3%A3o%20cobrados%20os%20impostos%20incidentes%20na%20importa%C3%A7%C3%A3o%20dos%20materiais%20empregados%20na%20execu%C3%A7%C3%A3o%20dos%20servi%C3%A7os.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20ENTREPOSTO%20ADUANEIRO%20NA%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22O%20entreposto%20aduaneiro%20permite%20o%20dep%C3%B3sito%20de%20mercadorias%20a%20serem%20exportadas%2C%20em%20lugar%20determinado%2C%20com%20suspens%C3%A3o%20do%20pagamento%20de%20tributos%20e%20sob%20controle%20fiscal.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20DRAWBACK%3F%22%2C%22content%22%3A%22%C3%89%20um%20incentivo%20%C3%A0%20exporta%C3%A7%C3%A3o%2C%20utiliz%C3%A1vel%20na%20importa%C3%A7%C3%A3o.%20O%20drawback%20compreende%20a%20suspens%C3%A3o%2C%20isen%C3%A7%C3%A3o%20ou%20restitui%C3%A7%C3%A3o%20de%20tributos%20incidentes%20na%20importa%C3%A7%C3%A3o%20de%20mercadoria%20utilizada%20na%20industrializa%C3%A7%C3%A3o%20de%20produto%20exportado%20ou%20a%20exportar.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20DRAWBACK%20SUSPENS%C3%83O%3F%22%2C%22content%22%3A%22%C3%89%20um%20sistema%20que%20permite%20a%20suspens%C3%A3o%20dos%20tributos%20incidentes%20na%20importa%C3%A7%C3%A3o%20de%20mercadoria%20a%20ser%20utilizada%20em%20processo%20de%20industrializa%C3%A7%C3%A3o%20de%20produto%20exportado.%20O%20importador%2C%20em%20opera%C3%A7%C3%A3o%20amparada%20por%20ato%20concess%C3%B3rio%2C%20libera%20a%20mercadoria%20importada%2C%20ficando%20o%20pagamento%20dos%20impostos%20e%20do%20Adicional%20ao%20Frete%20para%20Renova%C3%A7%C3%A3o%20da%20Marinha%20Mercante%20(AFRMM)%20suspensos%20at%C3%A9%20que%20seja%20comprovada%20a%20exporta%C3%A7%C3%A3o%20do%20produto%20final%20para%20o%20exterior.%22%7D%2C%7B%22title%22%3A%22COMO%20OBTER%20AUTORIZA%C3%87%C3%83O%20PARA%20UTILIZAR%20O%20DRAWBACK%20SUSPENS%C3%83O%3F%22%2C%22content%22%3A%22O%20ato%20concess%C3%B3rio%20de%20drawback%20dever%C3%A1%20ser%20obtido%20junto%20ao%20Departamento%20de%20Opera%C3%A7%C3%B5es%20de%20Com%C3%A9rcio%20Exterior%20(DECEX).%20O%20insumo%20importado%20deve%2C%20necessariamente%2C%20participar%20da%20produ%C3%A7%C3%A3o%20do%20bem%20a%20ser%20exportado.%20Se%20o%20fabricante%2Fimportador%20n%C3%A3o%20comprovar%20a%20exporta%C3%A7%C3%A3o%20pela%20rotina%20pr%C3%B3pria%20exigida%20nas%20circunst%C3%A2ncias%2C%20conclui-se%20que%20utilizou%20o%20material%20importado%20em%20produtos%20vendidos%20no%20mercado%20interno%2C%20convertendo-se%20a%20importa%C3%A7%C3%A3o%20em%20opera%C3%A7%C3%A3o%20normal%2C%20sujeita%20a%20todos%20os%20impostos%20e%20acr%C3%A9scimos%20legais.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20DRAWBACK%20ISEN%C3%87%C3%83O%3F%22%2C%22content%22%3A%22Consiste%20na%20isen%C3%A7%C3%A3o%20dos%20tributos%20incidentes%20na%20importa%C3%A7%C3%A3o%20de%20mercadoria%2C%20em%20quantidade%20e%20qualidade%20equivalentes%2C%20destinada%20%C3%A0%20reposi%C3%A7%C3%A3o%20de%20outra%20importada%20anteriormente%2C%20com%20o%20pagamento%20de%20tributos%20e%20utilizada%20na%20industrializa%C3%A7%C3%A3o%20de%20produto%20exportado.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20DRAWBACK%20RESTITUI%C3%87%C3%83O%3F%22%2C%22content%22%3A%22Trata-se%20da%20restitui%C3%A7%C3%A3o%20de%20tributos%20pagos%20na%20importa%C3%A7%C3%A3o%20de%20insumo%20importado%2C%20utilizado%20em%20produto%20exportado.%22%7D%2C%7B%22title%22%3A%22PARA%20QUAL%20TIPO%20DE%20MERCADORIA%20O%20BENEF%C3%8DCIO%20DO%20%E2%80%9CDRAWBACK%E2%80%9D%20PODER%C3%81%20SER%20CONCEDIDO%3F%22%2C%22content%22%3A%22I%20%E2%80%93%20Para%20a%20mercadoria%20importada%20para%20beneficiamento%20no%20pa%C3%ADs%20e%20posterior%20exporta%C3%A7%C3%A3o%3B%5CnII%20%E2%80%93%20Para%20a%20mercadoria%20%E2%80%93%20mat%C3%A9ria-prima%2C%20produto%20semielaborado%20ou%20acabado%20%E2%80%93%20utilizada%20na%20fabrica%C3%A7%C3%A3o%20de%20outra%20exportada%20ou%20a%20exportar%3B%5CnIII%20%E2%80%93%20Para%20a%20pe%C3%A7a%2C%20parte%2C%20aparelho%20e%20m%C3%A1quina%20complementar%20de%20aparelho%2C%20m%C3%A1quina%2C%20ve%C3%ADculo%20ou%20equipamento%20exportado%20ou%20a%20exportar%3B%5CnIV%20%E2%80%93%20Para%20a%20mercadoria%20destinada%20%C3%A0%20embalagem%2C%20acondicionamento%20ou%20apresenta%C3%A7%C3%A3o%20de%20produto%20exportado%20ou%20a%20exportar%2C%20desde%20que%20propicie%20comprovadamente%20uma%20agrega%C3%A7%C3%A3o%20de%20valor%20ao%20produto%20final%3B%5CnV%20%E2%80%93%20Aos%20animais%20destinados%20ao%20abate%20e%20posterior%20exporta%C3%A7%C3%A3o%3B%5CnVI%20%E2%80%93%20O%20benef%C3%ADcio%20tamb%C3%A9m%20poder%C3%A1%20ser%20concedido%20para%20mat%C3%A9ria-prima%20e%20outros%20produtos%20que%2C%20embora%20n%C3%A3o%20integrando%20o%20produto%20exportado%2C%20sejam%20utilizados%20na%20sua%20fabrica%C3%A7%C3%A3o%20em%20condi%C3%A7%C3%B5es%20que%20justifiquem%20a%20concess%C3%A3o.%22%7D%2C%7B%22title%22%3A%22DURANTE%20O%20PER%C3%8DODO%20DE%20DURA%C3%87%C3%83O%20DO%20REGIME%20DRAWBACK%20SUSPENS%C3%83O%2C%20QUAIS%20OS%20IMPOSTOS%20QUE%20FICAR%C3%83O%20SUSPENSOS%20E%20ISENTOS%3F%22%2C%22content%22%3A%22Suspensos%20e%20condicionados%20%C3%A0%20efetiva%20comprova%C3%A7%C3%A3o%20de%20exporta%C3%A7%C3%A3o%20para%20o%20exterior%3A%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%20e%20Imposto%20sobre%20Produtos%20Industrializados%20(IPI)%20isentos%20e%20condicionados%20%C3%A0%20exporta%C3%A7%C3%A3o%20para%20o%20exterior%3A%20Imposto%20sobre%20a%20Circula%C3%A7%C3%A3o%20de%20Mercadorias%20e%20Servi%C3%A7os%20(ICMS)%20e%20o%20Adicional%20ao%20Frete%20para%20Renova%C3%A7%C3%A3o%20da%20Marinha%20Mercante%20(AFRMM).%22%7D%2C%7B%22title%22%3A%22DURANTE%20O%20PER%C3%8DODO%20DE%20DURA%C3%87%C3%83O%20DO%20REGIME%20DRAWBACK%20ISEN%C3%87%C3%83O%2C%20QUAIS%20OS%20IMPOSTOS%20QUE%20FICAR%C3%83O%20ISENTOS%3F%22%2C%22content%22%3A%22Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%2C%20Imposto%20sobre%20Produtos%20Industrializados%20(IPI)%2C%20Adicional%20ao%20Frete%20para%20Renova%C3%A7%C3%A3o%20da%20Marinha%20Mercante%20(AFRMM).%20N%C3%A3o%20haver%C3%A1%20restitui%C3%A7%C3%A3o%20do%20ICMS.%22%7D%2C%7B%22title%22%3A%22DURANTE%20O%20PER%C3%8DODO%20DE%20DURA%C3%87%C3%83O%20DO%20REGIME%20DRAWBACK%20RESTITUI%C3%87%C3%83O%2C%20QUAIS%20OS%20IMPOSTOS%20QUE%20SER%C3%83O%20RESTITU%C3%8DDOS%3F%22%2C%22content%22%3A%22Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%20e%20Imposto%20sobre%20Produtos%20Industrializados%20(IPI).%20N%C3%A3o%20haver%C3%A1%20restitui%C3%A7%C3%A3o%20do%20ICMS%20pago.%20Obs%3A%20a%20restitui%C3%A7%C3%A3o%20n%C3%A3o%20se%20dar%C3%A1%20em%20esp%C3%A9cie%2C%20mas%20por%20interm%C3%A9dio%20de%20cr%C3%A9dito%20fiscal%2C%20materializado%20no%20respectivo%20certificado%2C%20a%20ser%20utilizado%20em%20qualquer%20importa%C3%A7%C3%A3o%20posterior%20que%20venha%20a%20ser%20realizada%20pelo%20interessado.%20Para%20mais%20informa%C3%A7%C3%B5es%20consulte%3A%20http%3A%2F%2Fwww.receita.fazenda.gov.br%2Faduana%2Fdrawback%2Fregime.html%22%7D%2C%7B%22title%22%3A%22QUAIS%20OS%20PROCEDIMENTOS%20A%20SEREM%20ADOTADOS%20PELA%20EMPRESA%20QUE%20PRETENDE%20SE%20HABILITAR%20AO%20RECOF%3F%22%2C%22content%22%3A%22A%20empresa%20dever%C3%A1%20obedecer%20e%20atender%20aos%20requisitos%20de%20que%20tratam%20os%20arts.%204%C2%B0%20a%207%C2%B0%20da%20IN%20RFB%20n%C2%B0%201.291%2F2012%20e%20altera%C3%A7%C3%B5es.%22%7D%2C%7B%22title%22%3A%22NO%20RE%2C%20CAMPO%20DADOS%20DO%20FABRICANTE%2C%20QUAL%20CNPJ%20DEVE%20SER%20INFORMADO%20QUANDO%20SE%20DESCONHECE%20O%20FABRICANTE%3F%22%2C%22content%22%3A%22Quando%20o%20exportador%20n%C3%A3o%20souber%20o%20CNPJ%20de%20quem%20fabricou%20a%20mercadoria%2C%20esse%20campo%20deve%20ser%20preenchido%20com%20o%20CNPJ%20fict%C3%ADcio%2099.999.999%2F9999-99.%22%7D%2C%7B%22title%22%3A%22QUAIS%20AS%20MODALIDADES%20EXISTENTES%20NO%20REGIME%20DE%20ENTREPOSTO%20ADUANEIRO%20NA%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22O%20entreposto%20aduaneiro%20na%20exporta%C3%A7%C3%A3o%20compreende%20as%20modalidades%20de%20regime%20comum%20e%20regime%20extraordin%C3%A1rio.%22%7D%2C%7B%22title%22%3A%22QUAL%20O%20OBJETIVO%20DA%20ZPE%3F%22%2C%22content%22%3A%22O%20objetivo%20da%20ZPE%20%C3%A9%20a%20redu%C3%A7%C3%A3o%20dos%20desequil%C3%ADbrios%20regionais%2C%20o%20fortalecimento%20do%20balan%C3%A7o%20de%20pagamentos%20e%20a%20promo%C3%A7%C3%A3o%20de%20difus%C3%A3o%20tecnol%C3%B3gica%20e%20do%20desenvolvimento%20econ%C3%B4mico%20e%20social%20do%20pa%C3%ADs.%22%7D%2C%7B%22title%22%3A%22QUAIS%20AS%20VANTAGENS%20FISCAIS%20PARA%20EMPRESAS%20INSTALADAS%20NA%20ZPE%3F%22%2C%22content%22%3A%22Poder%C3%A3o%20importar%20e%2Fou%20fazer%20aquisi%C3%A7%C3%A3o%20no%20mercado%20interno%20com%20a%20suspens%C3%A3o%20de%3A%5Cn-%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(I.I.)%3B%5Cn-%20Imposto%20sobre%20Produtos%20Industrializados%20(IPI)%3B%5Cn-%20Contribui%C3%A7%C3%A3o%20para%20o%20Financiamento%20da%20Seguridade%20Social%20(Confins)%3B%5Cn-%20Contribui%C3%A7%C3%A3o%20para%20Confins-Importa%C3%A7%C3%A3o%3B%5Cn-%20Contribui%C3%A7%C3%A3o%20para%20PIS%2FPasep%3B%5Cn-%20Contribui%C3%A7%C3%A3o%20para%20PIS%2FPasep-importa%C3%A7%C3%A3o%3B%20e%5Cn-%20Adicional%20ao%20frete%20para%20Renova%C3%A7%C3%A3o%20da%20Marinha%20Mercante%20(AFRMM).%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20RE%3F%22%2C%22content%22%3A%22Registro%20de%20Exporta%C3%A7%C3%A3o%20(RE)%20%C3%A9%20um%20documento%20elaborado%20no%20Siscomex%20contendo%20um%20conjunto%20de%20informa%C3%A7%C3%B5es%20de%20natureza%20comercial%2C%20financeira%2C%20cambial%20e%20fiscal%20que%20caracterizam%20a%20opera%C3%A7%C3%A3o%20de%20exporta%C3%A7%C3%A3o%20de%20uma%20mercadoria%20e%20definem%20o%20seu%20enquadramento.%22%7D%2C%7B%22title%22%3A%22QUAIS%20S%C3%83O%20AS%20CARACTER%C3%8DSTICAS%20DE%20UMA%20EXPORTA%C3%87%C3%83O%20EM%20CONSIGNA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22A%20exporta%C3%A7%C3%A3o%20em%20consigna%C3%A7%C3%A3o%20consiste%20no%20envio%20de%20mercadorias%20ao%20exterior%20a%20um%20terceiro%2C%20denominado%20consignat%C3%A1rio%2C%20para%20que%20este%20pratique%20a%20atividade%20comercial%20em%20nome%20de%20seu%20consignante%20ou%20remetente.%22%7D%2C%7B%22title%22%3A%22NO%20REGIME%20DE%20ENTREPOSTO%20ADUANEIRO%2C%20AP%C3%93S%20O%20REGISTRO%20DA%20DI%20PARA%20EFEITOS%20CAMBIAIS%2C%20QUAL%20O%20PRAZO%20PARA%20SER%20REALIZADA%20A%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22A%20declara%C3%A7%C3%A3o%20de%20exporta%C3%A7%C3%A3o%20dever%C3%A1%20ser%20registrada%20no%20prazo%20de%20at%C3%A9%20180%20dias%2C%20contado%20da%20data%20de%20registro%20da%20DI%20para%20efeitos%20cambiais.%22%7D%2C%7B%22title%22%3A%22QUAIS%20AS%20CARACTER%C3%8DSTICAS%20DE%20UMA%20ZPE%20%3F%22%2C%22content%22%3A%22As%20ZPE%C2%B4s%20caracterizam-se%20como%20%C3%A1reas%20de%20livre%20com%C3%A9rcio%20com%20o%20exterior%2C%20destinadas%20%C3%A0%20instala%C3%A7%C3%A3o%20de%20empresas%20voltadas%20para%20a%20produ%C3%A7%C3%A3o%20de%20bens%20a%20serem%20comercializados%20no%20exterior%2C%20sendo%20consideradas%20zonas%20prim%C3%A1rias%20para%20efeito%20de%20controle%20aduaneiro.%22%7D%2C%7B%22title%22%3A%22QUAL%20O%20OBJETIVO%20DA%20ZPE%3F%22%2C%22content%22%3A%22Uma%20Zona%20de%20Processamento%20de%20Exporta%C3%A7%C3%A3o%20(ZPE)%20%C3%A9%20um%20distrito%20industrial%20onde%20empresas%20nele%20localizada%20operam%20com%20suspens%C3%A3o%20de%20impostos%2C%20liberdade%20cambial%20(n%C3%A3o%20s%C3%A3o%20obrigadas%20a%20converter%20em%20reais%20as%20divisas%20obtidas%20nas%20exporta%C3%A7%C3%B5es)%20e%20gozam%20de%20procedimentos%20administrativos%20simplificados.%20Atualmente%20existem%20no%20Brasil%2024%20Zonas%20de%20Processamento%20de%20Exporta%C3%A7%C3%B5es%20autorizadas%20pelo%20Governo%20Federal%20que%20se%20encontram%20em%20distintas%20fases%20pr%C3%A9-%20operacionais.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20S%C3%83O%20ZONAS%20DE%20PROCESSAMENTO%20DE%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22As%20Zonas%20de%20Processamento%20de%20Exporta%C3%A7%C3%B5es%20s%C3%A3o%20%C3%A1reas%20de%20livre%20com%C3%A9rcio%20com%20o%20exterior%20destinadas%20%C3%A0%20instala%C3%A7%C3%A3o%20de%20empresas%20com%20produ%C3%A7%C3%A3o%20voltada%20%C3%A0%20exporta%C3%A7%C3%A3o.%20Para%20efeito%20de%20controle%20aduaneiro%2C%20as%20ZPE%20s%C3%A3o%20consideradas%20Zonas%20Prim%C3%A1rias.%20As%20empresas%20que%20se%20instalam%20em%20ZPE%20t%C3%AAm%20acesso%20a%20tratamento%20tribut%C3%A1rio%2C%20cambial%20e%20administrativo%20espec%C3%ADficos.%20Para%20a%20aquisi%C3%A7%C3%A3o%20de%20bens%20e%20servi%C3%A7os%20no%20mercado%20interno%2C%20h%C3%A1%20suspens%C3%A3o%20da%20cobran%C3%A7a%20do%20IPI%2C%20Cofins%20e%20PIS%2FPASEP.%20Nas%20exporta%C3%A7%C3%B5es%2C%20tamb%C3%A9m%20s%C3%A3o%20suspensos%20o%20Adicional%20de%20Frete%20para%20Renova%C3%A7%C3%A3o%20da%20Marinha%20Mercante%20(AFRMM)%20e%20o%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(II).%20As%20importa%C3%A7%C3%B5es%20e%20exporta%C3%A7%C3%B5es%20as%20empresas%20autorizadas%20a%20operar%20no%20regime%20das%20ZPE%20contam%20ainda%20com%20dispensa%20de%20licen%C3%A7a%20ou%20de%20autoriza%C3%A7%C3%A3o%20de%20%C3%B3rg%C3%A3o%20federais%2C%20com%20exce%C3%A7%C3%A3o%20das%20normas%20de%20ordem%20sanit%C3%A1ria%2C%20prote%C3%A7%C3%A3o%20do%20meio%20ambiente%20e%20seguran%C3%A7a%20nacional.%20Al%C3%A9m%20desses%20incentivos%2C%20os%20empreendimentos%20instalados%20em%20ZPE%20localizadas%20no%20Norte%2C%20Nordeste%20e%20Centro-oeste%20t%C3%AAm%20acesso%20a%20outros%20benef%C3%ADcios%20fiscais%20previstos%20no%20%C3%A2mbito%20da%20Sudam%2C%20da%20Sudene%20e%20dos%20programas%20e%20fundos%20de%20desenvolvimento%20da%20Regi%C3%A3o%20Centro-Oeste%2C%20entre%20eles%20a%20redu%C3%A7%C3%A3o%20de%2075%25%20do%20Imposto%20de%20Renda.%20Em%20contrapartida%20a%20esse%20pacote%20de%20benef%C3%ADcios%20oferecidos%20pelo%20governo%2C%20as%20empresas%20que%20operam%20em%20ZPE%20devem%20auferir%2080%25%20de%20sua%20receita%20bruta%20anual%20com%20exporta%C3%A7%C3%B5es.%20Sobre%20as%20eventuais%20vendas%20para%20o%20mercado%20brasileiro%20incidem%20integralmente%20todos%20os%20impostos%20e%20contribui%C3%A7%C3%B5es%20exig%C3%ADveis%20pela%20legisla%C3%A7%C3%A3o%20brasileira.%20Um%20dos%20principais%20diferenciais%20do%20regime%20das%20Zonas%20de%20Processamento%20de%20Exporta%C3%A7%C3%B5es%20%C3%A9%20a%20maior%20seguran%C3%A7a%20jur%C3%ADdica%20oferecida%20%C3%A0s%20empresas.%20Os%20incentivos%20previstos%20aos%20projetos%20industriais%20instalados%20em%20ZPE%20s%C3%A3o%20assegurados%20pelo%20prazo%20de%20at%C3%A9%2020%20anos.%22%7D%2C%7B%22title%22%3A%22POR%20QUAL%20MOTIVO%20EXISTEM%20DOIS%20M%C3%93DULOS%20DO%20DRAWBACK%20WEB%2C%20O%20AZUL%20E%20O%20AMARELO%3F%22%2C%22content%22%3A%22Desde%2027%2F04%2F2010%20est%C3%A1%20em%20vigor%20o%20novo%20Drawback%20INTEGRADO.%20O%20regime%20permitiu%20a%20unifica%C3%A7%C3%A3o%20de%20todas%20as%20facilidades%20existentes%20no%20Drawback%20Importa%C3%A7%C3%A3o%20%E2%80%93%20tela%20azul%20do%20Siscomex%20%E2%80%93%20e%20do%20Drawback%20Verde-Amarelo%20%E2%80%93%20tela%20amarela%20do%20sistema%20%E2%80%93%20e%20possibilitou%20a%20suspens%C3%A3o%20dos%20tributos%20decorrentes%20da%20importa%C3%A7%C3%A3o%20e%20dos%20impostos%20federais%20relativos%20%C3%A0%20aquisi%C3%A7%C3%A3o%20no%20mercado%20interno.%20Assim%2C%20novos%20atos%20concess%C3%B3rios%20(dos%20tipos%3A%20comum%2C%20intermedi%C3%A1rio%2C%20gen%C3%A9rico%20e%20intermedi%C3%A1rio%20gen%C3%A9rico)%20s%C3%B3%20podem%20ser%20criados%20no%20novo%20Drawback%20INTEGRADO.%20Os%20AC%20registrados%20no%20m%C3%B3dulo%20%E2%80%9Cazul%E2%80%9D%20permanecer%C3%A3o%20dispon%C3%ADveis%20somente%20para%20altera%C3%A7%C3%B5es%20e%20baixa%20do%20compromisso%2C%20n%C3%A3o%20se%20admitindo%20novas%20opera%C3%A7%C3%B5es.%20Por%20terem%20legisla%C3%A7%C3%A3o%20pr%C3%B3pria%2C%20apenas%20os%20AC%20dos%20tipos%20%E2%80%9Cfornecimento%20ao%20mercado%20interno%E2%80%9D%20e%20de%20%E2%80%9Cembarca%C3%A7%C3%A3o%E2%80%9D%20permanecer%C3%A3o%20no%20m%C3%B3dulo%20%E2%80%9Cazul%E2%80%9D%20e%20poder%C3%A3o%20ser%20utilizados%20normalmente.%20Os%20atos%20concess%C3%B3rios%20de%20Drawback%20Verde-Amarelo%20foram%20convertidos%20automaticamente%20para%20o%20Drawback%20INTEGRADO%2C%20tendo%20sido%20extinta%20a%20op%C3%A7%C3%A3o%20verde-amarelo.%20Essa%20mudan%C3%A7a%20favoreceu%20as%20empresas%2C%20uma%20vez%20que%20o%20Drawback%20INTEGRADO%20oferece%20mais%20op%C3%A7%C3%B5es%20para%20as%20opera%C3%A7%C3%B5es%20de%20importa%C3%A7%C3%A3o%20e%20tamb%C3%A9m%20para%20as%20aquisi%C3%A7%C3%B5es%20no%20mercado%20interno%20de%20produtos%20empregados%20na%20mercadoria%20a%20ser%20exportada.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20DRAWBACK%20INTEGRADO%20SUSPENS%C3%83O%3F%22%2C%22content%22%3A%22%C3%89%20um%20regime%20aduaneiro%20especial%20de%20apoio%20%C3%A0%20exporta%C3%A7%C3%A3o%20que%20tem%20por%20base%20a%20suspens%C3%A3o%20dos%20tributos%20incidentes%2C%20tanto%20nas%20importa%C3%A7%C3%B5es%20quanto%20nas%20aquisi%C3%A7%C3%B5es%20no%20mercado%20interno%2C%20sobre%20insumos%20utilizados%20na%20industrializa%C3%A7%C3%A3o%20de%20produto%20a%20ser%20exportado.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20DRAWBACK%20INTEGRADO%20ISEN%C3%87%C3%83O%3F%22%2C%22content%22%3A%22O%20Drawback%20Integrado%20Isen%C3%A7%C3%A3o%20que%20permite%20a%20reposi%C3%A7%C3%A3o%20de%20estoques%20tanto%20dos%20insumos%20im%C2%ADportados%2C%20quanto%20daqueles%20adquiridos%20no%20mercado%20interno%20e%20utilizados%20na%20industrializa%C3%A7%C3%A3o%20de%20produto%20final%20j%C3%A1%20exportado.%20A%20isen%C3%A7%C3%A3o%20de%20tributos%20%C3%A9%20concedida%20para%20aquisi%C3%A7%C3%A3o%20de%20insumos%20na%20quantidade%20e%20qualidade%20equivalentes%20aos%20utilizados%20no%20produto%20exportado.%20O%20benefici%C3%A1rio%20do%20regime%20poder%C3%A1%20optar%20pela%20importa%C3%A7%C3%A3o%20ou%20pela%20aquisi%C3%A7%C3%A3o%20no%20mercado%20interno%2C%20de%20forma%20combinada%20ou%20n%C3%A3o.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20RECOF%20%E2%80%93%20SPED%22%2C%22content%22%3A%22O%20Regime%20Aduaneiro%20Especial%20de%20Entreposto%20Industrial%20sob%20Controle%20Informatizado%20do%20Sistema%20P%C3%BAblico%20de%20Escritura%C3%A7%C3%A3o%20Digital%20(Recof%20%E2%80%93%20Sped)%20%C3%A9%20uma%20modalidade%20de%20entreposto%20industrial%20que%20permite%20%C3%A0%20empresa%20benefici%C3%A1ria%20importar%20ou%20adquirir%20no%20mercado%20interno%2C%20com%20suspens%C3%A3o%20do%20pagamento%20de%20tributos%2C%20mercadorias%20a%20serem%20submetidas%20a%20opera%C3%A7%C3%B5es%20de%20industrializa%C3%A7%C3%A3o%20de%20produtos%20destinados%20%C3%A0%20exporta%C3%A7%C3%A3o%20ou%20mercado%20interno.%20Parte%20da%20mercadoria%20admitida%20no%20regime%20pode%20ser%20despachada%20para%20consumo%2C%20exportada%20ou%20reexportada%20no%20mesmo%20estado%20em%20que%20foi%20importada%20ou%20adquirida.%20O%20Recof%20%E2%80%93%20Sped%20tem%20seu%20fundamento%20legal%20no%20artigo%2093%20do%20Decreto-Lei%20n%C2%BA%2037%2F1966%2C%20nos%20arts.%2059%2C%2063%20e%2092%20da%20Lei%20n%C2%BA%2010.833%2F2003%20e%20no%20art.%2014%20%C2%A7%202%C2%BA%20da%20Lei%20n%C2%BA%2010.865%2F2004.%20O%20Regulamento%20Aduaneiro%20atualmente%20em%20vigor%2C%20Decreto%20n%C2%BA%206.759%2F2009%2C%20dedica-lhe%20os%20artigos%20420%20a%20426%2C%20enquadrando%20o%20RECOF%20dentro%20dos%20Regimes%20Aduaneiros%20Especiais.%20O%20artigo%20424%20do%20Regulamento%20Aduaneiro%2C%20com%20lastro%20no%20art.%2090%2C%20%C2%A7%203%C2%BA%2C%20do%20Decreto-Lei%20n%C2%BA%2037%2F1966%2C%20estabeleceu%20que%20a%20aplica%C3%A7%C3%A3o%20do%20Recof-Sped%20deva%20ser%20normatizada%20pela%20Secretaria%20da%20Receita%20Federal%20do%20Brasil.%20Atualmente%2C%20a%20Instru%C3%A7%C3%A3o%20Normativa%20n%C2%BA%201.612%2F2016%20e%20a%20Portaria%20Coana%20n%C2%BA%2047%2F2016%20disp%C3%B5em%20sobre%20o%20Regime%20Aduaneiro%20Especial%20de%20Entreposto%20Industrial%20sob%20Controle%20Informatizado%20do%20Sistema%20P%C3%BAblico%20de%20Escritura%C3%A7%C3%A3o%20Digital%20(Recof%20%E2%80%93%20Sped).%20A%20modalidade%20rec%C3%A9m-lan%C3%A7ada%2C%20Recof-Sped%2C%20oferece%20maior%20simplifica%C3%A7%C3%A3o%2C%20facilidade%20de%20acesso%20e%20redu%C3%A7%C3%A3o%20do%20custo%20de%20implementa%C3%A7%C3%A3o%20e%20manuten%C3%A7%C3%A3o%20do%20regime%2C%20em%20rela%C3%A7%C3%A3o%20%C3%A0%20modalidade%20comum%20do%20regime.%20Na%20modalidade%20comum%20do%20regime%2C%20%C3%A9%20necess%C3%A1rio%20o%20desenvolvimento%20de%20um%20sistema%20informatizado%20integrado%20aos%20sistemas%20corporativos%20da%20empresa%2C%20conforme%20as%20especifica%C3%A7%C3%B5es%20estabelecidas%20pela%20Receita%20Federal%2C%20o%20qual%20auxilia%20o%20benefici%C3%A1rio%20e%20a%20fiscaliza%C3%A7%C3%A3o%20aduaneira%20a%20monitorar%20o%20regular%20cumprimento%20do%20regime.%20No%20Recof%20%E2%80%93%20Sped%2C%20por%20sua%20vez%2C%20basta%20que%20a%20empresa%20realize%20os%20devidos%20registros%20nos%20seus%20livros%20cont%C3%A1beis%20digitais%20(Sistema%20P%C3%BAblico%20de%20Escritura%C3%A7%C3%A3o%20Digital%20%E2%80%93%20Sped)%2C%20o%20que%20n%C3%A3o%20representa%20um%20custo%20adicional%2C%20visto%20que%20faz%20parte%20das%20atuais%20obriga%C3%A7%C3%B5es%20dessas%20empresas.%20Para%20a%20nova%20modalidade%2C%20tamb%C3%A9m%20foi%20reduzido%20o%20volume%20m%C3%ADnimo%20anual%20de%20exporta%C3%A7%C3%B5es%20e%20foram%20eliminadas%20as%20exig%C3%AAncias%20de%20patrim%C3%B4nio%20l%C3%ADquido%20m%C3%ADnimo%20e%20habilita%C3%A7%C3%A3o%20%C3%A0%20Linha%20Azul%2C%20como%20condi%C3%A7%C3%B5es%20de%20ingresso%20no%20regime.%22%7D%2C%7B%22title%22%3A%22CONDI%C3%87%C3%95ES%20PARA%20HABILITA%C3%87%C3%83O%20RECOF-SPED%22%2C%22content%22%3A%22Para%20se%20habilitar%20no%20regime%2C%20a%20empresa%20interessada%20dever%C3%A1%20atender%20aos%20seguintes%20requisitos%3A%20regularidade%20fiscal%20perante%20a%20Fazenda%20Nacional%3B%20estar%20adimplente%20com%20as%20obriga%C3%A7%C3%B5es%20de%20entrega%20da%20Escritura%C3%A7%C3%A3o%20Fiscal%20Digital%20(EFD)%3B%20possuir%20autoriza%C3%A7%C3%A3o%20para%20o%20exerc%C3%ADcio%20da%20atividade%20expedida%20pela%20autoridade%20aeron%C3%A1utica%20competente%2C%20se%20for%20o%20caso%3B%20n%C3%A3o%20ter%20sido%20submetida%20ao%20regime%20especial%20de%20fiscaliza%C3%A7%C3%A3o%20de%20que%20trata%20o%20art.%2033%20da%20Lei%20n%C2%BA%209.430%2C%20de%2027%20de%20dezembro%20de%201996%2C%20nos%20%C3%BAltimos%203%20(tr%C3%AAs)%20anos%3B%20ser%20pessoa%20jur%C3%ADdica%20habilitada%20a%20operar%20no%20com%C3%A9rcio%20exterior%2C%20nos%20termos%20da%20Instru%C3%A7%C3%A3o%20Normativa%20RFB%20n%C2%BA%201.603%2C%20de%202015%2C%20excetonos%20casos%20das%20seguintes%20submodalidades%3A%20limitada%20(art.%202%C2%BA%2C%20inciso%20I%2C%20al%C3%ADnea%20b)%3B%20expressa%2C%20cujo%20limite%20para%20importa%C3%A7%C3%A3o%20seja%20igual%20ou%20inferior%20a%20US%2450.000%2C00%20em%20cada%20per%C3%ADodo%20consecutivo%20de%20seis%20meses%20(art.%202%C2%BA%2C%20inciso%20I%2C%20al%C3%ADnea%20a%2C%20item%205)%3B%20e%20ter%20optado%20pelo%20Domic%C3%ADlio%20Tribut%C3%A1rio%20Eletr%C3%B4nico%20(DTE)%2C%20nos%20termos%20da%20Instru%C3%A7%C3%A3o%20Normativa%20SRF%20n%C2%BA%20664%2C%20de%2021%20de%20julho%20de%202006.%22%7D%2C%7B%22title%22%3A%22CONDI%C3%87%C3%95ES%20PARA%20A%20MANUTEN%C3%87%C3%83O%20E%20FRUI%C3%87%C3%83O%20DO%20RECOF%20%E2%80%93%20SPED%22%2C%22content%22%3A%22A%20manuten%C3%A7%C3%A3o%20da%20habilita%C3%A7%C3%A3o%20no%20regime%20fica%20condicionada%20ao%20cumprimento%20pela%20empresa%20habilitada%20das%20seguintes%20obriga%C3%A7%C3%B5es%3A%20Marcador%20exportar%20produtos%20industrializados%20resultantes%20dos%20processos%20de%20industrializa%C3%A7%C3%A3o%20no%20valor%20m%C3%ADnimo%20anual%20equivalente%20a%2080%25%20do%20valor%20total%20das%20mercadorias%20importadas%20ao%20amparo%20do%20regime%2C%20no%20mesmo%20per%C3%ADodo%2C%20e%20n%C3%A3o%20inferior%20a%20US%24%205.000.000%2C00%3B%20Marcador%20aplicar%20anualmente%2C%20na%20produ%C3%A7%C3%A3o%20dos%20bens%20que%20industrializar%2C%20pelo%20menos%2080%25%20das%20mercadorias%20estrangeiras%20admitidas%20no%20regime%3B%20e%20Marcador%20entregar%20regularmente%20a%20Escritura%C3%A7%C3%A3o%20Fiscal%20Digital%20(EFD).%20Marcador%20manter%20de%20forma%20segregada%20a%20escritura%C3%A7%C3%A3o%20fiscal%20das%20opera%C3%A7%C3%B5es%20promovidas%20pelos%20estabelecimentos%20autorizados%20a%20operar%20o%20regime%3B%20e%20Marcador%20escriturar%20o%20Livro%20de%20Registro%20de%20Controle%20da%20Produ%C3%A7%C3%A3o%20e%20do%20Estoque%20integrante%20da%20EFD.%22%7D%2C%7B%22title%22%3A%22PASSOS%20PARA%20SE%20HABILITAR%20AO%20RECOF%20%E2%80%93%20SPED%22%2C%22content%22%3A%22Passo%201%20%E2%80%93%20Abertura%20do%20Dossi%C3%AA%20Digital%20de%20Atendimento%5CnO%20requerente%20deve%20abrir%20o%20dossi%C3%AA%20digital%20de%20atendimento%20(DDA)%2C%20presencialmente%2C%20em%20qualquer%20Unidade%20de%20Atendimento%20da%20RFB%2C%20na%20forma%20prescrita%20no%20art.%204%C2%BA%20da%20Instru%C3%A7%C3%A3o%20Normativa%20RBF%20n%C2%BA%201.412%2F13.%20O%20dossi%C3%AA%20digital%20de%20atendimento%20%C3%A9%20o%20procedimento%20administrativo%20por%20meio%20do%20qual%20deve%20ser%20solicitada%20a%20habilita%C3%A7%C3%A3o%20ao%20Recof%20%E2%80%93%20Sped%2C%20utilizando-se%20do%20formul%C3%A1rio%20pr%C3%B3prio%2C%20o%20SODEA%2C%20obtido%20em%20Documentos%20Recof%20%E2%80%93%20Sped.%5Cn%5CnPasso%202%20%E2%80%93%20Juntada%20dos%20Documentos%20via%20e-CAC%5CnAp%C3%B3s%20aberto%20o%20dossi%C3%AA%20digital%20de%20atendimento%20(DDA)%2C%20por%20meio%20do%20SODEA%2C%20presencialmente%20em%20uma%20unidade%20da%20Receita%20Federal%2C%20o%20requerente%20da%20habilita%C3%A7%C3%A3o%20ao%20Recof%20Sped%20ter%C3%A1%20o%20prazo%20de%2030%20dias%20para%20realizar%20a%20juntada%20da%20documenta%C3%A7%C3%A3o%20necess%C3%A1ria%20pela%20Internet%20com%20uso%20de%20Certificado%20Digital%20ICP-Brasil%20%2C%20pelo%20do%20e-CAC.%20Ap%C3%B3s%20esse%20prazo%20o%20dossi%C3%AA%20perde%20a%20validade.%5Cn%5CnPasso%203%20-%20An%C3%A1lise%20pela%20unidade%20da%20RFB%20de%20jurisdi%C3%A7%C3%A3o%20aduaneira%20da%20pessoa%20jur%C3%ADdica%20A%20RFB%20verificar%C3%A1%20o%20cumprimento%20de%20todos%20os%20itens%20constantes%20do%20art.%205%C2%BA%20da%20Instru%C3%A7%C3%A3o%20Normativa%20RFB%20n%C2%BA%201.612%2F16%20e%20do%20art.%205%C2%BA%20da%20Portaria%20Coana%20n%C2%BA%2047%2F2016%5Cn.%20O%20tempo%20para%20an%C3%A1lise%20do%20pedido%20de%20habilita%C3%A7%C3%A3o%2C%20desabilita%C3%A7%C3%A3o%20ou%20prorroga%C3%A7%C3%A3o%20do%20prazo%20de%20aplica%C3%A7%C3%A3o%20do%20Recof-Sped%20%C3%A9%20de%2030%20(trinta)%20dias%2C%20contado%20da%20data%20de%20solicita%C3%A7%C3%A3o%20da%20juntada%20dos%20documentos%20discriminados%20acima%20no%20respectivo%20dossi%C3%AA%20digital%20de%20atendimento.%5Cn%5CnATEN%C3%87%C3%83O%3A%20Na%20hip%C3%B3tese%20de%20indeferimento%20de%20solicita%C3%A7%C3%A3o%20de%20habilita%C3%A7%C3%A3o%2C%20desabilita%C3%A7%C3%A3o%20ou%20prorroga%C3%A7%C3%A3o%20do%20prazo%20de%20aplica%C3%A7%C3%A3o%20do%20Recof-Sped%2C%20o%20interessado%20poder%C3%A1%20formular%20pedido%20de%20reconsidera%C3%A7%C3%A3o%20ao%20Auditor-Fiscal%20que%20proferiu%20a%20decis%C3%A3o%20denegat%C3%B3ria%2C%20no%20prazo%20de%20at%C3%A9%2010%20(dez)%20dias%20contados%20da%20ci%C3%AAncia%20da%20decis%C3%A3o.%20Na%20hip%C3%B3tese%20de%20n%C3%A3o%20reconsidera%C3%A7%C3%A3o%20da%20decis%C3%A3o%20denegat%C3%B3ria%2C%20caber%C3%A1%2C%20no%20prazo%20de%20at%C3%A9%2010%20(dez)%20dias%2C%20a%20apresenta%C3%A7%C3%A3o%20de%20recurso%20volunt%C3%A1rio%2C%20em%20inst%C3%A2ncia%20%C3%BAnica%2C%20%C3%A0%20autoridade%20hierarquicamente%20superior.%22%7D%2C%7B%22title%22%3A%22RECOF-SPED%3A%20QUEM%20PODE%20UTILIZAR%20E%20QUAIS%20OS%20BENEF%C3%8DCIOS%22%2C%22content%22%3A%22Voc%C3%AA%20Sabia%3F%20Que%20o%20Regime%20Aduaneiro%20Especial%20de%20Entreposto%20Industrial%20sob%20Controle%20Informatizado%20do%20Sistema%20P%C3%BAblico%20de%20Escritura%C3%A7%C3%A3o%20Digital%20(Recof-Sped)%20permite%20%C3%A0%20empresa%20benefici%C3%A1ria%20importar%20ou%20adquirir%20no%20mercado%20interno%2C%20com%20suspens%C3%A3o%20do%20pagamento%20de%20tributos%2C%20mercadorias%20a%20serem%20submetidas%20a%20opera%C3%A7%C3%B5es%20de%20industrializa%C3%A7%C3%A3o%20de%20produtos%2C%20partes%20ou%20pe%C3%A7as%20destinadas%20%C3%A0%20exporta%C3%A7%C3%A3o%20ou%20ao%20mercado%20interno%3F%20Que%20a%20aplica%C3%A7%C3%A3o%20do%20regime%20depende%20de%20pr%C3%A9via%20habilita%C3%A7%C3%A3o%20da%20empresa%20interessada%20pela%20Secretaria%20da%20Receita%20Federal%20do%20Brasil%20(RFB)%20e%20dever%C3%A1%20atender%20aos%20requisitos%20estabelecidos%20na%20Instru%C3%A7%C3%A3o%20Normativa%20RFB%20n%C2%BA%201.612%2F2016%20e%20na%20Portaria%20Coana%20n%C2%BA%2047%2F2016%3F%20Que%20somente%20a%20empresa%20habilitada%20na%20submodalidade%20ilimitada%20do%20Siscomex%20poder%C3%A1%20pleitear%20a%20habilita%C3%A7%C3%A3o%20desse%20regime%3F%20Que%20a%20habilita%C3%A7%C3%A3o%20ser%C3%A1%20concedida%20em%20car%C3%A1ter%20prec%C3%A1rio%2C%20por%20meio%20de%20Ato%20Declarat%C3%B3rio%20Executivo%20(ADE)%20expedido%20pela%20unidade%20da%20RFB%20respons%C3%A1vel%20pela%20an%C3%A1lise%20do%20pedido%3F%20Que%20s%C3%A3o%20requisitos%20para%20que%20a%20empresa%20habilitada%20possa%20usufruir%20dos%20benef%C3%ADcios%20fiscais%20do%20Recof-Sped%3A%20-%20Manter%20de%20forma%20segregada%20a%20escritura%C3%A7%C3%A3o%20fiscal%20das%20opera%C3%A7%C3%B5es%20promovidas%20pelos%20estabelecimentos%20autorizados%20a%20operar%20o%20regime%3B%20e%20-%20Escriturar%20o%20Livro%20de%20Registro%20de%20Controle%20da%20Produ%C3%A7%C3%A3o%20e%20do%20Estoque%20integrante%20da%20Escritura%C3%A7%C3%A3o%20Fiscal%20Digital%20(EFD)%3F%20Que%20a%20admiss%C3%A3o%20de%20mercadorias%20importadas%20no%20regime%20ser%C3%A1%20realizada%20por%20meio%20do%20registro%20de%20Declara%C3%A7%C3%A3o%20de%20Importa%C3%A7%C3%A3o%20(DI)%20do%20tipo%20%E2%80%9CAdmiss%C3%A3o%20em%20Entreposto%20Industrial%E2%80%9D%20e%20o%20importador%20dever%C3%A1%20selecionar%20o%20regime%20tribut%C3%A1rio%20%E2%80%9Csuspens%C3%A3o%E2%80%9D%20para%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(I.I.)%2C%20Imposto%20sobre%20Produtos%20Industrializados%20(IPI)%2C%20e%20PIS%20e%20COFINS%3F%20Que%2C%20com%20rela%C3%A7%C3%A3o%20ao%20fundamento%20legal%2C%20no%20caso%20do%20I.I.%2C%20o%20importador%20dever%C3%A1%20selecionar%20a%20suspens%C3%A3o%20tribut%C3%A1ria%20relativa%20ao%20regime%20do%20Recof-Sped%20e%2C%20no%20caso%20de%20PIS%20e%20COFINS%2C%20a%20suspens%C3%A3o%20tribut%C3%A1ria%20relativa%20aos%20regimes%20aduaneiros%20especiais%20em%20geral%3F%20Que%2C%20no%20Registro%20de%20Exporta%C3%A7%C3%A3o%20(RE)%20de%20opera%C3%A7%C3%A3o%20amparada%20pelo%20regime%2C%20dever%C3%A1%20ser%20utilizado%20um%20dos%20c%C3%B3digos%20de%20enquadramento%20referente%20ao%20Recof-Sped%3A%20-%2082200%20(Recof%20Sped%20com%20expectativa%20de%20recebimento)%20-%2099200%20(Recof%20Sped%20sem%20expectativa%20de%20recebimento)%3F%20Que%20a%20aplica%C3%A7%C3%A3o%20do%20regime%20dever%C3%A1%20ser%20extinta%20no%20prazo%20de%20um%20ano%2C%20contado%20da%20data%20do%20respectivo%20desembara%C3%A7o%20aduaneiro%20ou%20aquisi%C3%A7%C3%A3o%20no%20mercado%20interno%2C%20podendo%20ser%20prorrogado%20uma%20%C3%BAnica%20vez%2C%20por%20igual%20per%C3%ADodo%2C%20pelo%20titular%20da%20unidade%20da%20RFB%20respons%C3%A1vel%20pela%20fiscaliza%C3%A7%C3%A3o%20de%20tributos%20sobre%20o%20com%C3%A9rcio%20exterior%20com%20jurisdi%C3%A7%C3%A3o%20sobre%20o%20domic%C3%ADlio%20da%20sede%20da%20empresa%20interessada%3F%20Que%2C%20caso%20a%20mercadoria%20importada%20seja%20destinada%20ao%20mercado%20interno%2C%20alienada%20no%20mesmo%20estado%20ou%20incorporada%20ao%20produto%20resultante%20do%20processo%20de%20industrializa%C3%A7%C3%A3o%2C%20o%20recolhimento%20dos%20tributos%20suspensos%20dever%C3%A1%20ser%20efetivado%20at%C3%A9%20o%20d%C3%A9cimo%20quinto%20dia%20do%20m%C3%AAs%20subsequente%20ao%20da%20destina%C3%A7%C3%A3o%2C%20mediante%20registro%20de%20DI%20do%20tipo%20%E2%80%9CNacionaliza%C3%A7%C3%A3o%20de%20Entreposto%20Industrial%E2%80%9D%20em%20unidade%20que%20jurisdicione%20estabelecimento%20do%20benefici%C3%A1rio%20autorizado%20a%20operar%20o%20regime%3F%20Que%2C%20ap%C3%B3s%20o%20fim%20do%20prazo%20estabelecido%20para%20a%20vig%C3%AAncia%20do%20regime%2C%20os%20tributos%20suspensos%2C%20incidentes%20na%20importa%C3%A7%C3%A3o%2C%20correspondentes%20ao%20estoque%2C%20dever%C3%A3o%20ser%20recolhidos%20com%20os%20acr%C3%A9scimos%20de%20juros%20e%20multa%20de%20mora%2C%20calculados%20a%20partir%20da%20data%20do%20registro%20da%20admiss%C3%A3o%20das%20mercadorias%20no%20regime%2C%20mediante%20registro%20de%20DI%2C%20observadas%20as%20demais%20exig%C3%AAncias%20regulamentares%20para%20a%20perman%C3%AAncia%20definitiva%20das%20mercadorias%20no%20Pa%C3%ADs%3F%20(Consultoria%20Aduaneiras)%22%7D%2C%7B%22title%22%3A%22COMO%20S%C3%83O%20TRIBUTADAS%20AS%20OPERA%C3%87%C3%95ES%20DE%20EXPORTA%C3%87%C3%95ES%20DE%20MERCADORIAS%3F%22%2C%22content%22%3A%22Alguns%20pa%C3%ADses%20adotam%20o%20princ%C3%ADpio%20da%20n%C3%A3o%20tributa%C3%A7%C3%A3o%20das%20mercadorias%20quando%20exportadas.%20Assim%2C%20se%20a%20tributa%C3%A7%C3%A3o%20houver%2C%20ser%C3%A1%20decis%C3%A3o%20do%20pa%C3%ADs%20de%20destino.%5CnAlguns%20adotam%20o%20princ%C3%ADpio%20da%20tributa%C3%A7%C3%A3o%20(total%20ou%20parcial)%20na%20origem%20das%20mercadorias.%20As%20exporta%C3%A7%C3%B5es%20s%C3%A3o%20tratadas%20como%20qualquer%20transa%C3%A7%C3%A3o%20interna%2C%20sofrendo%20incid%C3%AAncia%20de%20impostos.%20Esse%20%C3%A9%20o%20princ%C3%ADpio%20da%20%E2%80%9Cn%C3%A3o%20exporta%C3%A7%C3%A3o%20de%20impostos%E2%80%9D%2C%20no%20qual%20%C3%A9%20consagrado%20internacionalmente.%22%7D%2C%7B%22title%22%3A%22EXISTEM%20INCENTIVOS%20FISCAIS%20PARA%20APOIAR%20AS%20EXPORTA%C3%87%C3%95ES%20BRASILEIRAS%3F%22%2C%22content%22%3A%22Sim%2C%20a%20empresa%20que%20realiza%20exporta%C3%A7%C3%A3o%20se%20beneficia%20do%20n%C3%A3o%20recolhimento%20do%20ICMS%2C%20IPI%2C%20PIS%2C%20COFINS%20e%20al%C3%ADquota%2C%200%25%20de%20IOF%20sobre%20as%20opera%C3%A7%C3%B5es%20de%20cr%C3%A9dito%2C%20c%C3%A2mbio%20e%20seguros.%5CnObs1%3A%20como%20n%C3%A3o%20h%C3%A1%20incid%C3%AAncia%20do%20ICMS%20sobre%20a%20exporta%C3%A7%C3%A3o%2C%20n%C3%A3o%20dever%C3%A1%20o%20seu%20valor%20ser%20destacado%20na%20respectiva%20nota%20fiscal%20de%20exporta%C3%A7%C3%A3o%20ou%20em%20nota%20fiscal%20de%20opera%C3%A7%C3%A3o%2C%20no%20mercado%20interno%2C%20com%20o%20fim%20espec%C3%ADfico%20de%20exporta%C3%A7%C3%A3o.%5CnObs2%3A%20n%C3%A3o%20h%C3%A1%20incid%C3%AAncia%20do%20IPI%20sobre%20produtos%20industrializados%20destinados%20%C3%A0%20exporta%C3%A7%C3%A3o%2C%20consequentemente%2C%20n%C3%A3o%20haver%C3%A1%20o%20destaque%20do%20mesmo%20na%20nota%20fiscal%20de%20exporta%C3%A7%C3%A3o.%22%7D%2C%7B%22title%22%3A%22O%20EXPORTADOR%20PODER%C3%81%20MANTER%20E%20UTILIZAR%20CR%C3%89DITOS%20DOS%20IMPOSTOS%20PAGOS%3F%22%2C%22content%22%3A%22Sim%2C%20tanto%20no%20regulamento%20do%20IPI%2C%20quanto%20no%20do%20ICMS%20disciplinam%20essa%20prerrogativa%20constitucional%2C%20permitindo%20aos%20exportadores%20manter%20e%20utilizar%20os%20cr%C3%A9ditos%20dos%20impostos%20pagos%20nas%20aquisi%C3%A7%C3%B5es%20de%20mat%C3%A9rias-primas%2C%20material%20secund%C3%A1rio%2C%20componentes%2C%20material%20de%20embalagem%20e%2C%20no%20caso%20do%20ICMS%2C%20o%20valor%20do%20imposto%20destacado%20nas%20contas%20de%20fornecimento%20de%20energia%2C%20telecomunica%C3%A7%C3%B5es%20e%20servi%C3%A7o%20de%20transporte%2C%20quando%20empregados%20na%20produ%C3%A7%C3%A3o%20de%20bens%20destinados%20%C3%A0%20exporta%C3%A7%C3%A3o%20para%20o%20exterior.%20As%20empresas%20exportadoras%20tamb%C3%A9m%20gozam%20de%20cr%C3%A9dito%20presumido%20do%20PIS%2FCOFINS%2C%20calculado%20pela%20al%C3%ADquota%20em%20vigor%20na%20legisla%C3%A7%C3%A3o.%22%7D%2C%7B%22title%22%3A%22EXISTE%20ISEN%C3%87%C3%83O%20DE%20ENCARGOS%20SOCIAIS%20E%20TRABALHISTAS%20A%20T%C3%8DTULO%20DE%20EST%C3%8DMULO%20%C3%80S%20EXPORTA%C3%87%C3%95ES%3F%22%2C%22content%22%3A%22N%C3%A3o%2C%20existem%20mecanismos%20de%20ressarcimento%20ao%20exportador%20dos%20encargos%20sociais%20e%20trabalhistas%20a%20t%C3%ADtulo%20de%20est%C3%ADmulo%20%C3%A0%20exporta%C3%A7%C3%A3o.%22%7D%2C%7B%22title%22%3A%22INCIDE%20IMPOSTO%20SOBRE%20SERVI%C3%87OS%20DE%20QUALQUER%20NATUREZA%20(ISSQN)%3F%22%2C%22content%22%3A%22Sim.%20Incide%20normalmente%20sobre%20as%20exporta%C3%A7%C3%B5es%20de%20servi%C3%A7os%2C%20ainda%20que%20quando%20sejam%20prestados%20no%20exterior%2C%20por%20empresa%20localizada%20no%20Brasil%20e%20ser%C3%A1%20devido%20%C3%A0%20prefeitura%20do%20munic%C3%ADpio%20onde%20estiver%20localizado%20o%20estabelecimento%20emitente%20da%20competente%20nota%20fiscal.%22%7D%2C%7B%22title%22%3A%22INCIDE%20IMPOSTO%20DE%20RENDA%20PARA%20AS%20RECEITAS%20DE%20EXPORTA%C3%87%C3%95ES%20DE%20MERCADORIAS%3F%22%2C%22content%22%3A%22Sim.%20N%C3%A3o%20existe%20tratamento%20diferenciado%2C%20no%20%C3%A2mbito%20do%20imposto%20de%20renda%2C%20para%20as%20receitas%20de%20exporta%C3%A7%C3%A3o%20de%20mercadorias%20e%20servi%C3%A7os%20que%20devem%20ser%20computados%20integralmente%2C%20na%20base%20de%20c%C3%A1lculo%20do%20imposto%20de%20renda%20e%20da%20Contribui%C3%A7%C3%A3o%20Social%20sobre%20o%20Lucro%20L%C3%ADquido%20(CSLL)%20das%20pessoas%20jur%C3%ADdicas.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20O%20SIMPLES%3F%22%2C%22content%22%3A%22%C3%89%20um%20Sistema%20Simplificado%20e%20Integrado%20de%20Pagamento%20de%20Impostos%20e%20Contribui%C3%A7%C3%B5es%2C%20que%20beneficia%20pequenas%20e%20micro%20empresas.%22%7D%2C%7B%22title%22%3A%22UMA%20EMPRESA%20QUE%20EXPORTA%20PODER%C3%81%20SER%20ENQUADRADA%20COMO%20MICRO%20E%20PEQUENA%20EMPRESA%3F%22%2C%22content%22%3A%22As%20leis%20que%20enquadram%20as%20pequenas%20e%20micro%20empresas%20s%C3%A3o%2C%20em%20tr%C3%AAs%20n%C3%ADveis%2C%20pertinentes%20ao%20pagamento%20simplificado%20e%20com%20al%C3%ADquotas%20preferenciais%3A%20federal%20(IPI%2C%20PIS%2C%20COFINS)%2C%20estadual%20(ICMS)%20e%20municipal%20(ISS).%5CnNo%20%C3%A2mbito%20federal%20e%20municipal%2C%20de%20acordo%20com%20as%20respectivas%20leis%2C%20%C3%A9%20permitido%20o%20enquadramento%20de%20micro%20e%20pequena%20empresa%20para%20a%20atividade%20de%20exporta%C3%A7%C3%A3o.%5CnNo%20%C3%A2mbito%20estadual%2C%20a%20lei%20recente%20veda%20as%20empresas%20que%20exportam%20produtos%20de%20terceiros%2C%20o%20enquadramento%20no%20regime%20simplificado%20de%20recolhimento%20para%20efeito%20de%20recolhimento%20de%20ICMS%2C%20no%20qual%20dever%C3%A1%20ser%20recolhido%20conforme%20as%20al%C3%ADquotas%20normais.%20Mas%20as%20empresas%20produtoras%20e%20exportadoras%20estar%C3%A3o%20enquadradas.%22%7D%2C%7B%22title%22%3A%22SE%20NO%20SIMPLES%20A%20AL%C3%8DQUOTA%20%C3%89%20A%20%C3%9ANICA%20PARA%20TODOS%20OS%20IMPOSTOS%2C%20COMO%20FICAM%20OS%20BENEF%C3%8DCIOS%20FISCAIS%20CONCEDIDOS%20%C3%80S%20EMPRESAS%20QUE%20EFETUAM%20A%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22A%20empresa%20enquadrada%20no%20Simples%20que%20exportar%20seus%20produtos%2C%20n%C3%A3o%20ter%C3%A1%20benef%C3%ADcios%20fiscais%20concedidos%20%C3%A0%20exporta%C3%A7%C3%A3o%2C%20recolhendo%20a%20al%C3%ADquota%20%C3%BAnica%20pertinente%20ao%20seu%20enquadramento%20no%20Simples%2C%20no%20%C3%A2mbito%20federal%20e%20municipal.%20No%20que%20concerne%20ao%20estado%20do%20Rio%20de%20Janeiro%2C%20o%20ICMS%20das%20empresas%20que%20exportarem%20produtos%20de%20terceiros%20dever%C3%A1%20ser%20pago%20pela%20al%C3%ADquota%20normal%2C%20sendo%20que%2C%20para%20os%20valores%20exportados%20ser%C3%A1%20isento%2C%20como%20em%20toda%20e%20qualquer%20exporta%C3%A7%C3%A3o.%22%7D%2C%7B%22title%22%3A%22EXISTE%20IMPOSTO%20DE%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22Raramente.%20Por%20exemplo%2C%20pagam%20imposto%20de%20exporta%C3%A7%C3%A3o%3A%20armas%2C%20fumo%20e%20seus%20derivados.%20Nos%20outros%20casos%2C%20caso%20ocorra%20escassez%20de%20abastecimento%20interno%20ou%20que%20interfiram%20na%20economia%20nacional.%20Esses%20detalhes%20est%C3%A3o%20consignados%20na%20Tarifa%20Externa%20Comum%20(TEC).%22%7D%2C%7B%22title%22%3A%22QUAIS%20OS%20CUSTOS%20INCIDENTES%20SOBRE%20UM%20PRODUTO%20EXPORTADO%3F%22%2C%22content%22%3A%22Os%20custos%20normais%20relativos%20ao%20processo%20de%20exporta%C3%A7%C3%A3o%20s%C3%A3o%3A%20despacho%20aduaneiro%2C%20despesas%20portu%C3%A1rias%2C%20banc%C3%A1rias%20e%2C%20ocasionalmente%2C%20poder%C3%A3o%20ocorrer%20despesas%20com%20embalagem%20especial%2C%20despesas%20consulares%2C%20registro%20do%20produto%20no%20mercado-alvo%20e%20comiss%C3%A3o%20de%20representante.%20Podem%20ocorrer%20outros%20custos%20em%20fun%C3%A7%C3%A3o%20de%20eventual%20adequa%C3%A7%C3%A3o%20do%20produto%20%C3%A0s%20exig%C3%AAncias%20do%20mercado-alvo.%22%7D%2C%7B%22title%22%3A%22O%20DECEX%20CONTROLA%20AS%20REMESSAS%20FINANCEIRAS%20DO%20EXTERIOR%3F%22%2C%22content%22%3A%22Est%C3%A3o%20dispensadas%20de%20manifesta%C3%A7%C3%B5es%20do%20Decex%20as%20remessas%20financeiras%20ao%20exterior%20relacionadas%20a%20pagamentos%20de%20despesas%20vinculadas%20a%20exporta%C3%A7%C3%B5es%20brasileiras%2C%20devidos%20a%20n%C3%A3o%20residentes%20no%20Brasil%2C%20devendo%20sempre%20ser%20observada%20a%20regulamenta%C3%A7%C3%A3o%20cambial%20vigente.%22%7D%5D”][\/vc_column_inner][\/vc_row_inner][tm_spacer size=”lg:60″][\/vc_column][vc_column offset=”vc_col-md-4″][vc_widget_sidebar sidebar_id=”page_sidebar”][tm_spacer size=”lg:60″][\/vc_column][\/vc_row][\/vc_section]<\/p>\n","protected":false},"excerpt":{"rendered":"
[vc_section][vc_row][vc_column][tm_spacer size=”sm:95;lg:113″][\/vc_column][\/vc_row][vc_row][vc_column offset=”vc_col-md-8″][vc_row_inner][vc_column_inner][tm_heading custom_google_font=”” text=”Importa\u00e7\u00e3o” font_size=”sm:24;md:30;lg:36″][tm_spacer size=”lg:50″][tm_image image_size=”custom” full_wide=”1″ image=”5203″ image_size_width=”770″ image_size_height=”350″ rounded=”5″][tm_spacer size=”lg:40″][tm_accordion style=”3″ items=”%5B%7B%22title%22%3A%22COMO%20%C3%89%20FEITO%20O%20C%C3%81LCULO%20DOS%20CUSTOS%20DE%20UMA%20IMPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22O%20c%C3%A1lculo%20de%20avalia%C3%A7%C3%A3o%20de%20custos%20ser%C3%A1%20feito%20utilizando%20o%20valor%20legal%20resultante%20da%20convers%C3%A3o%20do%20valor%20da%20mercadoria%20em%20moeda%20estrangeira%20para%20reais%2C%20aplicando-se%20a%20taxa%20do%20d%C3%B3lar%20fiscal%20vigente%20no%20momento%20da%20emiss%C3%A3o%20da%20declara%C3%A7%C3%A3o%20de%20importa%C3%A7%C3%A3o%20e%20do%20desembara%C3%A7o%20aduaneiro.%22%7D%2C%7B%22title%22%3A%22QUAIS%20S%C3%83O%20OS%20CUSTOS%20INCIDENTES%20NA%20IMPORTA%C3%87%C3%83O%20DE%20UM%20PRODUTO%3F%22%2C%22content%22%3A%22Os%20custos%20normais%20numa%20importa%C3%A7%C3%A3o%20s%C3%A3o%3A%20frete%20e%20seguro%20internacional%2C%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%2C%20Imposto%20sobre%20Produtos%20Industrializado%20(IPI)%2C%20Imposto%20sobre%20a%20Circula%C3%A7%C3%A3o%20de%20Mercadorias%20e%20Servi%C3%A7os%20(ICMS)%2C%20PIS%2FCOFINS%2C%20despesas%20alfandeg%C3%A1rias%20(armazenagem%2C%20capatazia%2C%20estiva%2C%20entre%20outras)%20e%20banc%C3%A1rias.%22%7D%2C%7B%22title%22%3A%22UMA%20EMPRESA%20DE%20IMPORTA%C3%87%C3%83O%20PODER%C3%81%20SER%20ENQUADRADA%20COMO%20MICROEMPRESA%3F%22%2C%22content%22%3A%22Atualmente%20sim.%22%7D%2C%7B%22title%22%3A%22A%20PESSOA%20JUR%C3%8DDICA%20QUE%20PROMOVE%20A%20IMPORTA%C3%87%C3%83O%20DIRETA%20DOS%20BENS%20PARA%20O%20SEU%20ATIVO%20PERMANENTE%20PODER%C3%81%20OPTAR%20PELO%20SIMPLES%3F%22%2C%22content%22%3A%22Sim.%22%7D%2C%7B%22title%22%3A%22A%20PESSOA%20JUR%C3%8DDICA%2C%20QUE%20NA%20INDUSTRIALIZA%C3%87%C3%83O%2C%20APLICA%20INSUMOS%20PRODUZIDOS%20NO%20PA%C3%8DS%20E%20IMPORTADOS%20POR%20TERCEIROS%20EST%C3%81%20SUJEITA%20AO%20LIMITE%20DA%20RECEITA%20DECORRENTE%20DA%20VENDA%20DE%20BENS%20IMPORTADOS%20SUPERIOR%20A%2050%25%20DE%20SUA%20RECEITA%20BRUTA%20TOTAL%3F%20SE%20POSITIVO%2C%20COMO%20DEVE%20PROCEDER%20PARA%20AVERIGUAR%20O%20REFERIDO%20LIMITE%3F%22%2C%22content%22%3A%22N%C3%A3o.%20Tratando-se%20de%20insumos%2C%20na%20hip%C3%B3tese%20aventada%20(produtos%20estrangeiros%20adquiridos%20de%20terceiros%20no%20mercado%20interno)%20n%C3%A3o%20est%C3%A1%20sujeita%20a%20qualquer%20limite.%22%7D%2C%7B%22title%22%3A%22QUAIS%20OS%20IMPOSTOS%20INCIDENTES%20EM%20UMA%20IMPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%221.%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%20%E2%80%93%20vari%C3%A1vel%20de%20produto%20para%20produto.%5Cn2.%20Imposto%20sobre%20Produtos%20Industrializados%20(IPI)%20%E2%80%93%20vari%C3%A1vel%20de%20produto%20para%20produto.%5Cn3.%20Imposto%20sobre%20a%20Circula%C3%A7%C3%A3o%20de%20Mercadorias%20e%20Servi%C3%A7os%20(ICMS)%5Cn4.%20Adicional%20de%20frete%20para%20renova%C3%A7%C3%A3o%20da%20marinha%20mercante%20(AFRMM)%20%E2%80%93%2025%25%20sobre%20o%20frete%20mar%C3%ADtimo.%20Embarques%20provenientes%20de%20pa%C3%ADses%20associados%20ao%20Mercosul%20est%C3%A3o%20isentos.%5Cn5.%20PIS%20e%20COFINS%22%7D%2C%7B%22title%22%3A%22QUAL%20A%20BASE%20DE%20C%C3%81LCULO%20DO%20IMPOSTO%20DE%20IMPORTA%C3%87%C3%83O%20(II)%3F%22%2C%22content%22%3A%22A%20base%20de%20c%C3%A1lculo%20do%20II%20%C3%A9%20o%20valor%20aduaneiro%20conforme%20definido%20no%20artigo%20VII%20do%20GATT.%20Normalmente%2C%20faz%20parte%20da%20base%20de%20c%C3%A1lculo%20o%20seguinte%3A%5Cn.%20Valor%20FOB%20(livre%20a%20bordo)%20ou%20equivalente%20do%20Incoterms%20para%20outros%20modais%20de%20transporte%2C%20incluindo%20o%20valor%20da%20mercadoria%20(valor%20de%20f%C3%A1brica)%2C%20frete%20interno%20no%20pa%C3%ADs%20estrangeiro%20at%C3%A9%20o%20local%20de%20embarque%20e%20a%20embalagem%20normal%20para%20exporta%C3%A7%C3%A3o%3B%5Cn.%20O%20frete%20internacional%20do%20local%20de%20embarque%20at%C3%A9%20o%20Brasil%3B%5Cn.%20O%20seguro%2C%20se%20houver%3B%5Cn.%20Descontos%2C%20se%20houver%3B%5Cn.%20Em%20alguns%20casos%2C%20despesas%20com%20as%20documenta%C3%A7%C3%B5es%20exigidas%20pela%20legisla%C3%A7%C3%A3o.%22%7D%2C%7B%22title%22%3A%22QUAL%20A%20BASE%20DE%20C%C3%81LCULO%20DO%20IMPOSTO%20SOBRE%20PRODUTOS%20INDUSTRIALIZADOS%20(IPI)%3F%22%2C%22content%22%3A%22O%20IPI%20incide%20tamb%C3%A9m%20sobre%20a%20mercadoria%20importada%20e%20a%20base%20de%20c%C3%A1lculo%20incluir%C3%A1%2C%20al%C3%A9m%20do%20valor%20aduaneiro%2C%20o%20valor%20do%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%20(efeito%20cascata).%22%7D%2C%7B%22title%22%3A%22A%20EMPRESA%20QUE%20EFETUOU%20PAGAMENTO%20DO%20IPI%20NA%20IMPORTA%C3%87%C3%83O%20DE%20UM%20PRODUTO%2C%20DEVE%20DESTAC%C3%81-LO%20NA%20NOTA%20FISCAL%20DE%20VENDA%3F%22%2C%22content%22%3A%22Sim%2C%20porque%20neste%20caso%2C%20a%20empresa%20importadora%20equipara-se%2C%20para%20efeitos%20fiscais%2C%20ao%20fabricante%20do%20produto.%22%7D%2C%7B%22title%22%3A%22QUAL%20A%20BASE%20DE%20C%C3%81LCULO%20DO%20ICMS%20NA%20IMPORTA%C3%87%C3%83O%20%3F%22%2C%22content%22%3A%22%C3%89%20o%20valor%20CIF%20(valor%20da%20mercadoria%20inclu%C3%ADdo%20o%20frete%20e%20o%20seguro)%2C%20mais%20as%20despesas%20alfandeg%C3%A1rias%2C%20mais%20o%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%20e%20mais%20o%20Imposto%20sobre%20Produtos%20Industrializado%20(IPI).%20Para%20c%C3%A1lculo%20do%20Imposto%20de%20Importa%C3%A7%C3%A3o%2C%20IPI%2C%20PIS%20e%20COFINS%2C%20consulte%3A%20http%3A%2F%2Fwww.fazenda.rj.gov.br%20e%20procure%20por%20%E2%80%9CImporta%C3%A7%C3%A3o%E2%80%9D.%22%7D%2C%7B%22title%22%3A%22EM%20QUE%20MOMENTO%20O%20IMPORTADOR%20DEVER%C3%81%20RECOLHER%20O%20PAGAMENTO%20DOS%20TRIBUTOS%3F%22%2C%22content%22%3A%22Os%20impostos%20federais%20dever%C3%A3o%20ser%20recolhidos%20no%20ato%20do%20registro%20da%20Declara%C3%A7%C3%A3o%20de%20Importa%C3%A7%C3%A3o%20(DI)%2C%20enquanto%20que%20o%20ICMS%20pode%20ser%20recolhido%20antes%20do%20desembara%C3%A7o%20da%20mercadoria.%20Obs%3A%20opcionalmente%2C%20o%20ICMS%20poder%C3%A1%20ser%20recolhido%20juntamente%20com%20os%20tributos%20federais.%22%7D%2C%7B%22title%22%3A%22A%20EMPRESA%20PODE%20SOLICITAR%20REDU%C3%87%C3%83O%20OU%20ISEN%C3%87%C3%83O%20DO%20IMPOSTO%20DE%20IMPORTA%C3%87%C3%83O%20DE%20M%C3%81QUINAS%20E%2FOU%20EQUIPAMENTOS%3F%22%2C%22content%22%3A%22Sim%2C%20desde%20que%20seja%20m%C3%A1quina%20ou%20equipamento%20para%20ativo%20fixo%20da%20empresa%2C%20sem%20similar%20nacional%20e%20sua%20utiliza%C3%A7%C3%A3o%20seja%20exclusivamente%20na%20industrializa%C3%A7%C3%A3o%20de%20produtos%20para%20exporta%C3%A7%C3%A3o.%20A%20solicita%C3%A7%C3%A3o%20deve%20ser%20enviada%20ao%20MDIC%2C%20com%20todas%20as%20informa%C3%A7%C3%B5es%20t%C3%A9cnicas%20e%20comerciais%20e%20as%20devidas%20justificativas%20ao%20benef%C3%ADcio.%20Obs%20%3A%20o%20mesmo%20benef%C3%ADcio%20%C3%A9%20outorgado%20para%20as%20mat%C3%A9rias-primas%20e%20produtos%20intermedi%C3%A1rios%20que%20venham%20a%20se%20incorporar%20ao%20produto%20acabado%20destinado%20%C3%A0%20exporta%C3%A7%C3%A3o.%22%7D%2C%7B%22title%22%3A%22A%20AL%C3%8DQUOTA%20DE%20IMPOSTO%20DE%20IMPORTA%C3%87%C3%83O%20%C3%89%20ZERO%20NO%20COM%C3%89RCIO%20ENTRE%20PA%C3%8DSES%20DO%20MERCOSUL%3F%22%2C%22content%22%3A%22Sim%2C%20salvo%20os%20produtos%20constantes%20nas%20listas%20de%20exce%C3%A7%C3%B5es.%22%7D%2C%7B%22title%22%3A%22IMPORTA%C3%87%C3%83O%20VIA%20POSTAL%20PESSOA%20JUR%C3%8DDICA%3A%22%2C%22content%22%3A%22Valor%20at%C3%A9%20US%243%2C000%22%7D%2C%7B%22title%22%3A%22IMPORTA%C3%87%C3%83O%20VIA%20POSTAL%20PESSOA%20F%C3%8DSICA%3A%22%2C%22content%22%3A%22Valor%20de%20at%C3%A9%20US%24%2050%2C00%20isento%20de%20tributa%C3%A7%C3%A3o.%20Entre%20US%24%2051%2C00%20at%C3%A9%20US%243%2C000.00%20paga%20imposto%20%C3%BAnico%20de%20importa%C3%A7%C3%A3o%20de%2060%25%20%2B%20ICMS.%22%7D%2C%7B%22title%22%3A%22H%C3%81%20INCID%C3%8ANCIA%20DE%20PIS%20E%20CONFINS%20NA%20OPERA%C3%87%C3%83O%20BACK-TO-BACK%3F%22%2C%22content%22%3A%22-%20Compra%20(importa%C3%A7%C3%A3o)%3A%20como%20n%C3%A3o%20ocorre%20desembara%C3%A7o%20da%20mercadoria%20no%20territ%C3%B3rio%20nacional%2C%20n%C3%A3o%20h%C3%A1%20fato%20gerador%20para%20a%20incid%C3%AAncia.%5Cn-%20Venda%20(exporta%C3%A7%C3%A3o)%3A%20de%20acordo%20com%20as%20Solu%C3%A7%C3%B5es%20de%20Consulta%20n%C2%B0s%20202%2F2003%2C%20323%2F2008%20e%20398%2F2010%2C%20haver%C3%A1%20incid%C3%AAncia.%22%7D%5D”][\/vc_column_inner][\/vc_row_inner][tm_spacer size=”sm:50;lg:90″][vc_row_inner][vc_column_inner][tm_heading custom_google_font=”” text=”Exporta\u00e7\u00e3o” font_size=”sm:24;md:30;lg:36″][tm_spacer size=”lg:50″][tm_image image_size=”custom” full_wide=”1″ image=”5201″ image_size_width=”770″ image_size_height=”350″ rounded=”5″][tm_spacer size=”lg:40″][tm_accordion style=”3″ items=”%5B%7B%22title%22%3A%22EXISTE%20ALGUM%20REGIME%20ADUANEIRO%20ESPECIAL%20NA%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22Sim%2C%20tr%C3%A2nsito%20aduaneiro%20na%20exporta%C3%A7%C3%A3o%2C%20exporta%C3%A7%C3%A3o%20tempor%C3%A1ria%2C%20entreposto%20aduaneiro%20na%20exporta%C3%A7%C3%A3o%2C%20drawback.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20TR%C3%82NSITO%20ADUANEIRO%20NA%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22Esse%20regime%20permite%20o%20transporte%20de%20mercadoria%2C%20sob%20controle%20da%20autoridade%20aduaneira%2C%20de%20um%20ponto%20a%20outro%20do%20territ%C3%B3rio%20nacional%2C%20com%20suspens%C3%A3o%20de%20tributos.%5CnO%20QUE%20%C3%89%20TR%C3%82NSITO%20ADUANEIRO%20NA%20EXPORTA%C3%87%C3%83O%3F%5CnEsse%20regime%20permite%20o%20transporte%20de%20mercadoria%2C%20sob%20controle%20da%20autoridade%20aduaneira%2C%20de%20um%20ponto%20a%20outro%20do%20territ%C3%B3rio%20nacional%2C%20com%20suspens%C3%A3o%20de%20tributos.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20EXPORTA%C3%87%C3%83O%20TEMPOR%C3%81RIA%3F%22%2C%22content%22%3A%22A%20exporta%C3%A7%C3%A3o%20tempor%C3%A1ria%20ampara%20a%20sa%C3%ADda%20do%20pa%C3%ADs%20de%20mercadoria%20nacional%20ou%20nacionalizada%2C%20condicionada%20%C3%A0%20reimporta%C3%A7%C3%A3o%20em%20prazo%20determinado%2C%20no%20mesmo%20estado%20ou%20ap%C3%B3s%20submetida%20a%20processo%20de%20conserto%2C%20reparo%2C%20restaura%C3%A7%C3%A3o%2C%20beneficiamento%2C%20transforma%C3%A7%C3%A3o%2C%20elabora%C3%A7%C3%A3o%20ou%20montagem.%22%7D%2C%7B%22title%22%3A%22EM%20QUAIS%20CASOS%20PODE%20SER%20CONCEDIDA%20PELA%20RECEITA%20FEDERAL%20A%20EXPORTA%C3%87%C3%83O%20TEMPOR%C3%81RIA%3F%22%2C%22content%22%3A%22*%20Mercadorias%20destinadas%20%C3%A0s%20feiras%2C%20competi%C3%A7%C3%B5es%20esportivas%20ou%20exposi%C3%A7%C3%B5es%20no%20exterior%3B%20*%20Produtos%20manufaturados%20e%20acabados%2C%20inclusive%20para%20conserto%2C%20reparo%20ou%20restaura%C3%A7%C3%A3o%20para%20seu%20uso%20ou%20funcionamento%3B%20*%20Min%C3%A9rios%20e%20metais%2C%20para%20fins%20de%20recupera%C3%A7%C3%A3o%20ou%20beneficiamento%3B%20*%20Mercadoria%20a%20ser%20submetida%20%C3%A0%20opera%C3%A7%C3%A3o%20de%20transforma%C3%A7%C3%A3o%2C%20elabora%C3%A7%C3%A3o%2C%20beneficiamento%20ou%20montagem%2C%20no%20exterior%2C%20e%20sua%20reimporta%C3%A7%C3%A3o%20na%20forma%20de%20produto%20resultante%20dessas%20opera%C3%A7%C3%B5es.%20Obs%3A%20na%20reimporta%C3%A7%C3%A3o%20de%20mercadoria%20para%20conserto%2C%20reparo%20e%20restaura%C3%A7%C3%A3o%2C%20ser%C3%A3o%20cobrados%20os%20impostos%20incidentes%20na%20importa%C3%A7%C3%A3o%20dos%20materiais%20empregados%20na%20execu%C3%A7%C3%A3o%20dos%20servi%C3%A7os.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20ENTREPOSTO%20ADUANEIRO%20NA%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22O%20entreposto%20aduaneiro%20permite%20o%20dep%C3%B3sito%20de%20mercadorias%20a%20serem%20exportadas%2C%20em%20lugar%20determinado%2C%20com%20suspens%C3%A3o%20do%20pagamento%20de%20tributos%20e%20sob%20controle%20fiscal.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20DRAWBACK%3F%22%2C%22content%22%3A%22%C3%89%20um%20incentivo%20%C3%A0%20exporta%C3%A7%C3%A3o%2C%20utiliz%C3%A1vel%20na%20importa%C3%A7%C3%A3o.%20O%20drawback%20compreende%20a%20suspens%C3%A3o%2C%20isen%C3%A7%C3%A3o%20ou%20restitui%C3%A7%C3%A3o%20de%20tributos%20incidentes%20na%20importa%C3%A7%C3%A3o%20de%20mercadoria%20utilizada%20na%20industrializa%C3%A7%C3%A3o%20de%20produto%20exportado%20ou%20a%20exportar.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20DRAWBACK%20SUSPENS%C3%83O%3F%22%2C%22content%22%3A%22%C3%89%20um%20sistema%20que%20permite%20a%20suspens%C3%A3o%20dos%20tributos%20incidentes%20na%20importa%C3%A7%C3%A3o%20de%20mercadoria%20a%20ser%20utilizada%20em%20processo%20de%20industrializa%C3%A7%C3%A3o%20de%20produto%20exportado.%20O%20importador%2C%20em%20opera%C3%A7%C3%A3o%20amparada%20por%20ato%20concess%C3%B3rio%2C%20libera%20a%20mercadoria%20importada%2C%20ficando%20o%20pagamento%20dos%20impostos%20e%20do%20Adicional%20ao%20Frete%20para%20Renova%C3%A7%C3%A3o%20da%20Marinha%20Mercante%20(AFRMM)%20suspensos%20at%C3%A9%20que%20seja%20comprovada%20a%20exporta%C3%A7%C3%A3o%20do%20produto%20final%20para%20o%20exterior.%22%7D%2C%7B%22title%22%3A%22COMO%20OBTER%20AUTORIZA%C3%87%C3%83O%20PARA%20UTILIZAR%20O%20DRAWBACK%20SUSPENS%C3%83O%3F%22%2C%22content%22%3A%22O%20ato%20concess%C3%B3rio%20de%20drawback%20dever%C3%A1%20ser%20obtido%20junto%20ao%20Departamento%20de%20Opera%C3%A7%C3%B5es%20de%20Com%C3%A9rcio%20Exterior%20(DECEX).%20O%20insumo%20importado%20deve%2C%20necessariamente%2C%20participar%20da%20produ%C3%A7%C3%A3o%20do%20bem%20a%20ser%20exportado.%20Se%20o%20fabricante%2Fimportador%20n%C3%A3o%20comprovar%20a%20exporta%C3%A7%C3%A3o%20pela%20rotina%20pr%C3%B3pria%20exigida%20nas%20circunst%C3%A2ncias%2C%20conclui-se%20que%20utilizou%20o%20material%20importado%20em%20produtos%20vendidos%20no%20mercado%20interno%2C%20convertendo-se%20a%20importa%C3%A7%C3%A3o%20em%20opera%C3%A7%C3%A3o%20normal%2C%20sujeita%20a%20todos%20os%20impostos%20e%20acr%C3%A9scimos%20legais.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20DRAWBACK%20ISEN%C3%87%C3%83O%3F%22%2C%22content%22%3A%22Consiste%20na%20isen%C3%A7%C3%A3o%20dos%20tributos%20incidentes%20na%20importa%C3%A7%C3%A3o%20de%20mercadoria%2C%20em%20quantidade%20e%20qualidade%20equivalentes%2C%20destinada%20%C3%A0%20reposi%C3%A7%C3%A3o%20de%20outra%20importada%20anteriormente%2C%20com%20o%20pagamento%20de%20tributos%20e%20utilizada%20na%20industrializa%C3%A7%C3%A3o%20de%20produto%20exportado.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20DRAWBACK%20RESTITUI%C3%87%C3%83O%3F%22%2C%22content%22%3A%22Trata-se%20da%20restitui%C3%A7%C3%A3o%20de%20tributos%20pagos%20na%20importa%C3%A7%C3%A3o%20de%20insumo%20importado%2C%20utilizado%20em%20produto%20exportado.%22%7D%2C%7B%22title%22%3A%22PARA%20QUAL%20TIPO%20DE%20MERCADORIA%20O%20BENEF%C3%8DCIO%20DO%20%E2%80%9CDRAWBACK%E2%80%9D%20PODER%C3%81%20SER%20CONCEDIDO%3F%22%2C%22content%22%3A%22I%20%E2%80%93%20Para%20a%20mercadoria%20importada%20para%20beneficiamento%20no%20pa%C3%ADs%20e%20posterior%20exporta%C3%A7%C3%A3o%3B%5CnII%20%E2%80%93%20Para%20a%20mercadoria%20%E2%80%93%20mat%C3%A9ria-prima%2C%20produto%20semielaborado%20ou%20acabado%20%E2%80%93%20utilizada%20na%20fabrica%C3%A7%C3%A3o%20de%20outra%20exportada%20ou%20a%20exportar%3B%5CnIII%20%E2%80%93%20Para%20a%20pe%C3%A7a%2C%20parte%2C%20aparelho%20e%20m%C3%A1quina%20complementar%20de%20aparelho%2C%20m%C3%A1quina%2C%20ve%C3%ADculo%20ou%20equipamento%20exportado%20ou%20a%20exportar%3B%5CnIV%20%E2%80%93%20Para%20a%20mercadoria%20destinada%20%C3%A0%20embalagem%2C%20acondicionamento%20ou%20apresenta%C3%A7%C3%A3o%20de%20produto%20exportado%20ou%20a%20exportar%2C%20desde%20que%20propicie%20comprovadamente%20uma%20agrega%C3%A7%C3%A3o%20de%20valor%20ao%20produto%20final%3B%5CnV%20%E2%80%93%20Aos%20animais%20destinados%20ao%20abate%20e%20posterior%20exporta%C3%A7%C3%A3o%3B%5CnVI%20%E2%80%93%20O%20benef%C3%ADcio%20tamb%C3%A9m%20poder%C3%A1%20ser%20concedido%20para%20mat%C3%A9ria-prima%20e%20outros%20produtos%20que%2C%20embora%20n%C3%A3o%20integrando%20o%20produto%20exportado%2C%20sejam%20utilizados%20na%20sua%20fabrica%C3%A7%C3%A3o%20em%20condi%C3%A7%C3%B5es%20que%20justifiquem%20a%20concess%C3%A3o.%22%7D%2C%7B%22title%22%3A%22DURANTE%20O%20PER%C3%8DODO%20DE%20DURA%C3%87%C3%83O%20DO%20REGIME%20DRAWBACK%20SUSPENS%C3%83O%2C%20QUAIS%20OS%20IMPOSTOS%20QUE%20FICAR%C3%83O%20SUSPENSOS%20E%20ISENTOS%3F%22%2C%22content%22%3A%22Suspensos%20e%20condicionados%20%C3%A0%20efetiva%20comprova%C3%A7%C3%A3o%20de%20exporta%C3%A7%C3%A3o%20para%20o%20exterior%3A%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%20e%20Imposto%20sobre%20Produtos%20Industrializados%20(IPI)%20isentos%20e%20condicionados%20%C3%A0%20exporta%C3%A7%C3%A3o%20para%20o%20exterior%3A%20Imposto%20sobre%20a%20Circula%C3%A7%C3%A3o%20de%20Mercadorias%20e%20Servi%C3%A7os%20(ICMS)%20e%20o%20Adicional%20ao%20Frete%20para%20Renova%C3%A7%C3%A3o%20da%20Marinha%20Mercante%20(AFRMM).%22%7D%2C%7B%22title%22%3A%22DURANTE%20O%20PER%C3%8DODO%20DE%20DURA%C3%87%C3%83O%20DO%20REGIME%20DRAWBACK%20ISEN%C3%87%C3%83O%2C%20QUAIS%20OS%20IMPOSTOS%20QUE%20FICAR%C3%83O%20ISENTOS%3F%22%2C%22content%22%3A%22Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%2C%20Imposto%20sobre%20Produtos%20Industrializados%20(IPI)%2C%20Adicional%20ao%20Frete%20para%20Renova%C3%A7%C3%A3o%20da%20Marinha%20Mercante%20(AFRMM).%20N%C3%A3o%20haver%C3%A1%20restitui%C3%A7%C3%A3o%20do%20ICMS.%22%7D%2C%7B%22title%22%3A%22DURANTE%20O%20PER%C3%8DODO%20DE%20DURA%C3%87%C3%83O%20DO%20REGIME%20DRAWBACK%20RESTITUI%C3%87%C3%83O%2C%20QUAIS%20OS%20IMPOSTOS%20QUE%20SER%C3%83O%20RESTITU%C3%8DDOS%3F%22%2C%22content%22%3A%22Imposto%20de%20Importa%C3%A7%C3%A3o%20(II)%20e%20Imposto%20sobre%20Produtos%20Industrializados%20(IPI).%20N%C3%A3o%20haver%C3%A1%20restitui%C3%A7%C3%A3o%20do%20ICMS%20pago.%20Obs%3A%20a%20restitui%C3%A7%C3%A3o%20n%C3%A3o%20se%20dar%C3%A1%20em%20esp%C3%A9cie%2C%20mas%20por%20interm%C3%A9dio%20de%20cr%C3%A9dito%20fiscal%2C%20materializado%20no%20respectivo%20certificado%2C%20a%20ser%20utilizado%20em%20qualquer%20importa%C3%A7%C3%A3o%20posterior%20que%20venha%20a%20ser%20realizada%20pelo%20interessado.%20Para%20mais%20informa%C3%A7%C3%B5es%20consulte%3A%20http%3A%2F%2Fwww.receita.fazenda.gov.br%2Faduana%2Fdrawback%2Fregime.html%22%7D%2C%7B%22title%22%3A%22QUAIS%20OS%20PROCEDIMENTOS%20A%20SEREM%20ADOTADOS%20PELA%20EMPRESA%20QUE%20PRETENDE%20SE%20HABILITAR%20AO%20RECOF%3F%22%2C%22content%22%3A%22A%20empresa%20dever%C3%A1%20obedecer%20e%20atender%20aos%20requisitos%20de%20que%20tratam%20os%20arts.%204%C2%B0%20a%207%C2%B0%20da%20IN%20RFB%20n%C2%B0%201.291%2F2012%20e%20altera%C3%A7%C3%B5es.%22%7D%2C%7B%22title%22%3A%22NO%20RE%2C%20CAMPO%20DADOS%20DO%20FABRICANTE%2C%20QUAL%20CNPJ%20DEVE%20SER%20INFORMADO%20QUANDO%20SE%20DESCONHECE%20O%20FABRICANTE%3F%22%2C%22content%22%3A%22Quando%20o%20exportador%20n%C3%A3o%20souber%20o%20CNPJ%20de%20quem%20fabricou%20a%20mercadoria%2C%20esse%20campo%20deve%20ser%20preenchido%20com%20o%20CNPJ%20fict%C3%ADcio%2099.999.999%2F9999-99.%22%7D%2C%7B%22title%22%3A%22QUAIS%20AS%20MODALIDADES%20EXISTENTES%20NO%20REGIME%20DE%20ENTREPOSTO%20ADUANEIRO%20NA%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22O%20entreposto%20aduaneiro%20na%20exporta%C3%A7%C3%A3o%20compreende%20as%20modalidades%20de%20regime%20comum%20e%20regime%20extraordin%C3%A1rio.%22%7D%2C%7B%22title%22%3A%22QUAL%20O%20OBJETIVO%20DA%20ZPE%3F%22%2C%22content%22%3A%22O%20objetivo%20da%20ZPE%20%C3%A9%20a%20redu%C3%A7%C3%A3o%20dos%20desequil%C3%ADbrios%20regionais%2C%20o%20fortalecimento%20do%20balan%C3%A7o%20de%20pagamentos%20e%20a%20promo%C3%A7%C3%A3o%20de%20difus%C3%A3o%20tecnol%C3%B3gica%20e%20do%20desenvolvimento%20econ%C3%B4mico%20e%20social%20do%20pa%C3%ADs.%22%7D%2C%7B%22title%22%3A%22QUAIS%20AS%20VANTAGENS%20FISCAIS%20PARA%20EMPRESAS%20INSTALADAS%20NA%20ZPE%3F%22%2C%22content%22%3A%22Poder%C3%A3o%20importar%20e%2Fou%20fazer%20aquisi%C3%A7%C3%A3o%20no%20mercado%20interno%20com%20a%20suspens%C3%A3o%20de%3A%5Cn-%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(I.I.)%3B%5Cn-%20Imposto%20sobre%20Produtos%20Industrializados%20(IPI)%3B%5Cn-%20Contribui%C3%A7%C3%A3o%20para%20o%20Financiamento%20da%20Seguridade%20Social%20(Confins)%3B%5Cn-%20Contribui%C3%A7%C3%A3o%20para%20Confins-Importa%C3%A7%C3%A3o%3B%5Cn-%20Contribui%C3%A7%C3%A3o%20para%20PIS%2FPasep%3B%5Cn-%20Contribui%C3%A7%C3%A3o%20para%20PIS%2FPasep-importa%C3%A7%C3%A3o%3B%20e%5Cn-%20Adicional%20ao%20frete%20para%20Renova%C3%A7%C3%A3o%20da%20Marinha%20Mercante%20(AFRMM).%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20RE%3F%22%2C%22content%22%3A%22Registro%20de%20Exporta%C3%A7%C3%A3o%20(RE)%20%C3%A9%20um%20documento%20elaborado%20no%20Siscomex%20contendo%20um%20conjunto%20de%20informa%C3%A7%C3%B5es%20de%20natureza%20comercial%2C%20financeira%2C%20cambial%20e%20fiscal%20que%20caracterizam%20a%20opera%C3%A7%C3%A3o%20de%20exporta%C3%A7%C3%A3o%20de%20uma%20mercadoria%20e%20definem%20o%20seu%20enquadramento.%22%7D%2C%7B%22title%22%3A%22QUAIS%20S%C3%83O%20AS%20CARACTER%C3%8DSTICAS%20DE%20UMA%20EXPORTA%C3%87%C3%83O%20EM%20CONSIGNA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22A%20exporta%C3%A7%C3%A3o%20em%20consigna%C3%A7%C3%A3o%20consiste%20no%20envio%20de%20mercadorias%20ao%20exterior%20a%20um%20terceiro%2C%20denominado%20consignat%C3%A1rio%2C%20para%20que%20este%20pratique%20a%20atividade%20comercial%20em%20nome%20de%20seu%20consignante%20ou%20remetente.%22%7D%2C%7B%22title%22%3A%22NO%20REGIME%20DE%20ENTREPOSTO%20ADUANEIRO%2C%20AP%C3%93S%20O%20REGISTRO%20DA%20DI%20PARA%20EFEITOS%20CAMBIAIS%2C%20QUAL%20O%20PRAZO%20PARA%20SER%20REALIZADA%20A%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22A%20declara%C3%A7%C3%A3o%20de%20exporta%C3%A7%C3%A3o%20dever%C3%A1%20ser%20registrada%20no%20prazo%20de%20at%C3%A9%20180%20dias%2C%20contado%20da%20data%20de%20registro%20da%20DI%20para%20efeitos%20cambiais.%22%7D%2C%7B%22title%22%3A%22QUAIS%20AS%20CARACTER%C3%8DSTICAS%20DE%20UMA%20ZPE%20%3F%22%2C%22content%22%3A%22As%20ZPE%C2%B4s%20caracterizam-se%20como%20%C3%A1reas%20de%20livre%20com%C3%A9rcio%20com%20o%20exterior%2C%20destinadas%20%C3%A0%20instala%C3%A7%C3%A3o%20de%20empresas%20voltadas%20para%20a%20produ%C3%A7%C3%A3o%20de%20bens%20a%20serem%20comercializados%20no%20exterior%2C%20sendo%20consideradas%20zonas%20prim%C3%A1rias%20para%20efeito%20de%20controle%20aduaneiro.%22%7D%2C%7B%22title%22%3A%22QUAL%20O%20OBJETIVO%20DA%20ZPE%3F%22%2C%22content%22%3A%22Uma%20Zona%20de%20Processamento%20de%20Exporta%C3%A7%C3%A3o%20(ZPE)%20%C3%A9%20um%20distrito%20industrial%20onde%20empresas%20nele%20localizada%20operam%20com%20suspens%C3%A3o%20de%20impostos%2C%20liberdade%20cambial%20(n%C3%A3o%20s%C3%A3o%20obrigadas%20a%20converter%20em%20reais%20as%20divisas%20obtidas%20nas%20exporta%C3%A7%C3%B5es)%20e%20gozam%20de%20procedimentos%20administrativos%20simplificados.%20Atualmente%20existem%20no%20Brasil%2024%20Zonas%20de%20Processamento%20de%20Exporta%C3%A7%C3%B5es%20autorizadas%20pelo%20Governo%20Federal%20que%20se%20encontram%20em%20distintas%20fases%20pr%C3%A9-%20operacionais.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20S%C3%83O%20ZONAS%20DE%20PROCESSAMENTO%20DE%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22As%20Zonas%20de%20Processamento%20de%20Exporta%C3%A7%C3%B5es%20s%C3%A3o%20%C3%A1reas%20de%20livre%20com%C3%A9rcio%20com%20o%20exterior%20destinadas%20%C3%A0%20instala%C3%A7%C3%A3o%20de%20empresas%20com%20produ%C3%A7%C3%A3o%20voltada%20%C3%A0%20exporta%C3%A7%C3%A3o.%20Para%20efeito%20de%20controle%20aduaneiro%2C%20as%20ZPE%20s%C3%A3o%20consideradas%20Zonas%20Prim%C3%A1rias.%20As%20empresas%20que%20se%20instalam%20em%20ZPE%20t%C3%AAm%20acesso%20a%20tratamento%20tribut%C3%A1rio%2C%20cambial%20e%20administrativo%20espec%C3%ADficos.%20Para%20a%20aquisi%C3%A7%C3%A3o%20de%20bens%20e%20servi%C3%A7os%20no%20mercado%20interno%2C%20h%C3%A1%20suspens%C3%A3o%20da%20cobran%C3%A7a%20do%20IPI%2C%20Cofins%20e%20PIS%2FPASEP.%20Nas%20exporta%C3%A7%C3%B5es%2C%20tamb%C3%A9m%20s%C3%A3o%20suspensos%20o%20Adicional%20de%20Frete%20para%20Renova%C3%A7%C3%A3o%20da%20Marinha%20Mercante%20(AFRMM)%20e%20o%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(II).%20As%20importa%C3%A7%C3%B5es%20e%20exporta%C3%A7%C3%B5es%20as%20empresas%20autorizadas%20a%20operar%20no%20regime%20das%20ZPE%20contam%20ainda%20com%20dispensa%20de%20licen%C3%A7a%20ou%20de%20autoriza%C3%A7%C3%A3o%20de%20%C3%B3rg%C3%A3o%20federais%2C%20com%20exce%C3%A7%C3%A3o%20das%20normas%20de%20ordem%20sanit%C3%A1ria%2C%20prote%C3%A7%C3%A3o%20do%20meio%20ambiente%20e%20seguran%C3%A7a%20nacional.%20Al%C3%A9m%20desses%20incentivos%2C%20os%20empreendimentos%20instalados%20em%20ZPE%20localizadas%20no%20Norte%2C%20Nordeste%20e%20Centro-oeste%20t%C3%AAm%20acesso%20a%20outros%20benef%C3%ADcios%20fiscais%20previstos%20no%20%C3%A2mbito%20da%20Sudam%2C%20da%20Sudene%20e%20dos%20programas%20e%20fundos%20de%20desenvolvimento%20da%20Regi%C3%A3o%20Centro-Oeste%2C%20entre%20eles%20a%20redu%C3%A7%C3%A3o%20de%2075%25%20do%20Imposto%20de%20Renda.%20Em%20contrapartida%20a%20esse%20pacote%20de%20benef%C3%ADcios%20oferecidos%20pelo%20governo%2C%20as%20empresas%20que%20operam%20em%20ZPE%20devem%20auferir%2080%25%20de%20sua%20receita%20bruta%20anual%20com%20exporta%C3%A7%C3%B5es.%20Sobre%20as%20eventuais%20vendas%20para%20o%20mercado%20brasileiro%20incidem%20integralmente%20todos%20os%20impostos%20e%20contribui%C3%A7%C3%B5es%20exig%C3%ADveis%20pela%20legisla%C3%A7%C3%A3o%20brasileira.%20Um%20dos%20principais%20diferenciais%20do%20regime%20das%20Zonas%20de%20Processamento%20de%20Exporta%C3%A7%C3%B5es%20%C3%A9%20a%20maior%20seguran%C3%A7a%20jur%C3%ADdica%20oferecida%20%C3%A0s%20empresas.%20Os%20incentivos%20previstos%20aos%20projetos%20industriais%20instalados%20em%20ZPE%20s%C3%A3o%20assegurados%20pelo%20prazo%20de%20at%C3%A9%2020%20anos.%22%7D%2C%7B%22title%22%3A%22POR%20QUAL%20MOTIVO%20EXISTEM%20DOIS%20M%C3%93DULOS%20DO%20DRAWBACK%20WEB%2C%20O%20AZUL%20E%20O%20AMARELO%3F%22%2C%22content%22%3A%22Desde%2027%2F04%2F2010%20est%C3%A1%20em%20vigor%20o%20novo%20Drawback%20INTEGRADO.%20O%20regime%20permitiu%20a%20unifica%C3%A7%C3%A3o%20de%20todas%20as%20facilidades%20existentes%20no%20Drawback%20Importa%C3%A7%C3%A3o%20%E2%80%93%20tela%20azul%20do%20Siscomex%20%E2%80%93%20e%20do%20Drawback%20Verde-Amarelo%20%E2%80%93%20tela%20amarela%20do%20sistema%20%E2%80%93%20e%20possibilitou%20a%20suspens%C3%A3o%20dos%20tributos%20decorrentes%20da%20importa%C3%A7%C3%A3o%20e%20dos%20impostos%20federais%20relativos%20%C3%A0%20aquisi%C3%A7%C3%A3o%20no%20mercado%20interno.%20Assim%2C%20novos%20atos%20concess%C3%B3rios%20(dos%20tipos%3A%20comum%2C%20intermedi%C3%A1rio%2C%20gen%C3%A9rico%20e%20intermedi%C3%A1rio%20gen%C3%A9rico)%20s%C3%B3%20podem%20ser%20criados%20no%20novo%20Drawback%20INTEGRADO.%20Os%20AC%20registrados%20no%20m%C3%B3dulo%20%E2%80%9Cazul%E2%80%9D%20permanecer%C3%A3o%20dispon%C3%ADveis%20somente%20para%20altera%C3%A7%C3%B5es%20e%20baixa%20do%20compromisso%2C%20n%C3%A3o%20se%20admitindo%20novas%20opera%C3%A7%C3%B5es.%20Por%20terem%20legisla%C3%A7%C3%A3o%20pr%C3%B3pria%2C%20apenas%20os%20AC%20dos%20tipos%20%E2%80%9Cfornecimento%20ao%20mercado%20interno%E2%80%9D%20e%20de%20%E2%80%9Cembarca%C3%A7%C3%A3o%E2%80%9D%20permanecer%C3%A3o%20no%20m%C3%B3dulo%20%E2%80%9Cazul%E2%80%9D%20e%20poder%C3%A3o%20ser%20utilizados%20normalmente.%20Os%20atos%20concess%C3%B3rios%20de%20Drawback%20Verde-Amarelo%20foram%20convertidos%20automaticamente%20para%20o%20Drawback%20INTEGRADO%2C%20tendo%20sido%20extinta%20a%20op%C3%A7%C3%A3o%20verde-amarelo.%20Essa%20mudan%C3%A7a%20favoreceu%20as%20empresas%2C%20uma%20vez%20que%20o%20Drawback%20INTEGRADO%20oferece%20mais%20op%C3%A7%C3%B5es%20para%20as%20opera%C3%A7%C3%B5es%20de%20importa%C3%A7%C3%A3o%20e%20tamb%C3%A9m%20para%20as%20aquisi%C3%A7%C3%B5es%20no%20mercado%20interno%20de%20produtos%20empregados%20na%20mercadoria%20a%20ser%20exportada.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20DRAWBACK%20INTEGRADO%20SUSPENS%C3%83O%3F%22%2C%22content%22%3A%22%C3%89%20um%20regime%20aduaneiro%20especial%20de%20apoio%20%C3%A0%20exporta%C3%A7%C3%A3o%20que%20tem%20por%20base%20a%20suspens%C3%A3o%20dos%20tributos%20incidentes%2C%20tanto%20nas%20importa%C3%A7%C3%B5es%20quanto%20nas%20aquisi%C3%A7%C3%B5es%20no%20mercado%20interno%2C%20sobre%20insumos%20utilizados%20na%20industrializa%C3%A7%C3%A3o%20de%20produto%20a%20ser%20exportado.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20DRAWBACK%20INTEGRADO%20ISEN%C3%87%C3%83O%3F%22%2C%22content%22%3A%22O%20Drawback%20Integrado%20Isen%C3%A7%C3%A3o%20que%20permite%20a%20reposi%C3%A7%C3%A3o%20de%20estoques%20tanto%20dos%20insumos%20im%C2%ADportados%2C%20quanto%20daqueles%20adquiridos%20no%20mercado%20interno%20e%20utilizados%20na%20industrializa%C3%A7%C3%A3o%20de%20produto%20final%20j%C3%A1%20exportado.%20A%20isen%C3%A7%C3%A3o%20de%20tributos%20%C3%A9%20concedida%20para%20aquisi%C3%A7%C3%A3o%20de%20insumos%20na%20quantidade%20e%20qualidade%20equivalentes%20aos%20utilizados%20no%20produto%20exportado.%20O%20benefici%C3%A1rio%20do%20regime%20poder%C3%A1%20optar%20pela%20importa%C3%A7%C3%A3o%20ou%20pela%20aquisi%C3%A7%C3%A3o%20no%20mercado%20interno%2C%20de%20forma%20combinada%20ou%20n%C3%A3o.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20RECOF%20%E2%80%93%20SPED%22%2C%22content%22%3A%22O%20Regime%20Aduaneiro%20Especial%20de%20Entreposto%20Industrial%20sob%20Controle%20Informatizado%20do%20Sistema%20P%C3%BAblico%20de%20Escritura%C3%A7%C3%A3o%20Digital%20(Recof%20%E2%80%93%20Sped)%20%C3%A9%20uma%20modalidade%20de%20entreposto%20industrial%20que%20permite%20%C3%A0%20empresa%20benefici%C3%A1ria%20importar%20ou%20adquirir%20no%20mercado%20interno%2C%20com%20suspens%C3%A3o%20do%20pagamento%20de%20tributos%2C%20mercadorias%20a%20serem%20submetidas%20a%20opera%C3%A7%C3%B5es%20de%20industrializa%C3%A7%C3%A3o%20de%20produtos%20destinados%20%C3%A0%20exporta%C3%A7%C3%A3o%20ou%20mercado%20interno.%20Parte%20da%20mercadoria%20admitida%20no%20regime%20pode%20ser%20despachada%20para%20consumo%2C%20exportada%20ou%20reexportada%20no%20mesmo%20estado%20em%20que%20foi%20importada%20ou%20adquirida.%20O%20Recof%20%E2%80%93%20Sped%20tem%20seu%20fundamento%20legal%20no%20artigo%2093%20do%20Decreto-Lei%20n%C2%BA%2037%2F1966%2C%20nos%20arts.%2059%2C%2063%20e%2092%20da%20Lei%20n%C2%BA%2010.833%2F2003%20e%20no%20art.%2014%20%C2%A7%202%C2%BA%20da%20Lei%20n%C2%BA%2010.865%2F2004.%20O%20Regulamento%20Aduaneiro%20atualmente%20em%20vigor%2C%20Decreto%20n%C2%BA%206.759%2F2009%2C%20dedica-lhe%20os%20artigos%20420%20a%20426%2C%20enquadrando%20o%20RECOF%20dentro%20dos%20Regimes%20Aduaneiros%20Especiais.%20O%20artigo%20424%20do%20Regulamento%20Aduaneiro%2C%20com%20lastro%20no%20art.%2090%2C%20%C2%A7%203%C2%BA%2C%20do%20Decreto-Lei%20n%C2%BA%2037%2F1966%2C%20estabeleceu%20que%20a%20aplica%C3%A7%C3%A3o%20do%20Recof-Sped%20deva%20ser%20normatizada%20pela%20Secretaria%20da%20Receita%20Federal%20do%20Brasil.%20Atualmente%2C%20a%20Instru%C3%A7%C3%A3o%20Normativa%20n%C2%BA%201.612%2F2016%20e%20a%20Portaria%20Coana%20n%C2%BA%2047%2F2016%20disp%C3%B5em%20sobre%20o%20Regime%20Aduaneiro%20Especial%20de%20Entreposto%20Industrial%20sob%20Controle%20Informatizado%20do%20Sistema%20P%C3%BAblico%20de%20Escritura%C3%A7%C3%A3o%20Digital%20(Recof%20%E2%80%93%20Sped).%20A%20modalidade%20rec%C3%A9m-lan%C3%A7ada%2C%20Recof-Sped%2C%20oferece%20maior%20simplifica%C3%A7%C3%A3o%2C%20facilidade%20de%20acesso%20e%20redu%C3%A7%C3%A3o%20do%20custo%20de%20implementa%C3%A7%C3%A3o%20e%20manuten%C3%A7%C3%A3o%20do%20regime%2C%20em%20rela%C3%A7%C3%A3o%20%C3%A0%20modalidade%20comum%20do%20regime.%20Na%20modalidade%20comum%20do%20regime%2C%20%C3%A9%20necess%C3%A1rio%20o%20desenvolvimento%20de%20um%20sistema%20informatizado%20integrado%20aos%20sistemas%20corporativos%20da%20empresa%2C%20conforme%20as%20especifica%C3%A7%C3%B5es%20estabelecidas%20pela%20Receita%20Federal%2C%20o%20qual%20auxilia%20o%20benefici%C3%A1rio%20e%20a%20fiscaliza%C3%A7%C3%A3o%20aduaneira%20a%20monitorar%20o%20regular%20cumprimento%20do%20regime.%20No%20Recof%20%E2%80%93%20Sped%2C%20por%20sua%20vez%2C%20basta%20que%20a%20empresa%20realize%20os%20devidos%20registros%20nos%20seus%20livros%20cont%C3%A1beis%20digitais%20(Sistema%20P%C3%BAblico%20de%20Escritura%C3%A7%C3%A3o%20Digital%20%E2%80%93%20Sped)%2C%20o%20que%20n%C3%A3o%20representa%20um%20custo%20adicional%2C%20visto%20que%20faz%20parte%20das%20atuais%20obriga%C3%A7%C3%B5es%20dessas%20empresas.%20Para%20a%20nova%20modalidade%2C%20tamb%C3%A9m%20foi%20reduzido%20o%20volume%20m%C3%ADnimo%20anual%20de%20exporta%C3%A7%C3%B5es%20e%20foram%20eliminadas%20as%20exig%C3%AAncias%20de%20patrim%C3%B4nio%20l%C3%ADquido%20m%C3%ADnimo%20e%20habilita%C3%A7%C3%A3o%20%C3%A0%20Linha%20Azul%2C%20como%20condi%C3%A7%C3%B5es%20de%20ingresso%20no%20regime.%22%7D%2C%7B%22title%22%3A%22CONDI%C3%87%C3%95ES%20PARA%20HABILITA%C3%87%C3%83O%20RECOF-SPED%22%2C%22content%22%3A%22Para%20se%20habilitar%20no%20regime%2C%20a%20empresa%20interessada%20dever%C3%A1%20atender%20aos%20seguintes%20requisitos%3A%20regularidade%20fiscal%20perante%20a%20Fazenda%20Nacional%3B%20estar%20adimplente%20com%20as%20obriga%C3%A7%C3%B5es%20de%20entrega%20da%20Escritura%C3%A7%C3%A3o%20Fiscal%20Digital%20(EFD)%3B%20possuir%20autoriza%C3%A7%C3%A3o%20para%20o%20exerc%C3%ADcio%20da%20atividade%20expedida%20pela%20autoridade%20aeron%C3%A1utica%20competente%2C%20se%20for%20o%20caso%3B%20n%C3%A3o%20ter%20sido%20submetida%20ao%20regime%20especial%20de%20fiscaliza%C3%A7%C3%A3o%20de%20que%20trata%20o%20art.%2033%20da%20Lei%20n%C2%BA%209.430%2C%20de%2027%20de%20dezembro%20de%201996%2C%20nos%20%C3%BAltimos%203%20(tr%C3%AAs)%20anos%3B%20ser%20pessoa%20jur%C3%ADdica%20habilitada%20a%20operar%20no%20com%C3%A9rcio%20exterior%2C%20nos%20termos%20da%20Instru%C3%A7%C3%A3o%20Normativa%20RFB%20n%C2%BA%201.603%2C%20de%202015%2C%20excetonos%20casos%20das%20seguintes%20submodalidades%3A%20limitada%20(art.%202%C2%BA%2C%20inciso%20I%2C%20al%C3%ADnea%20b)%3B%20expressa%2C%20cujo%20limite%20para%20importa%C3%A7%C3%A3o%20seja%20igual%20ou%20inferior%20a%20US%2450.000%2C00%20em%20cada%20per%C3%ADodo%20consecutivo%20de%20seis%20meses%20(art.%202%C2%BA%2C%20inciso%20I%2C%20al%C3%ADnea%20a%2C%20item%205)%3B%20e%20ter%20optado%20pelo%20Domic%C3%ADlio%20Tribut%C3%A1rio%20Eletr%C3%B4nico%20(DTE)%2C%20nos%20termos%20da%20Instru%C3%A7%C3%A3o%20Normativa%20SRF%20n%C2%BA%20664%2C%20de%2021%20de%20julho%20de%202006.%22%7D%2C%7B%22title%22%3A%22CONDI%C3%87%C3%95ES%20PARA%20A%20MANUTEN%C3%87%C3%83O%20E%20FRUI%C3%87%C3%83O%20DO%20RECOF%20%E2%80%93%20SPED%22%2C%22content%22%3A%22A%20manuten%C3%A7%C3%A3o%20da%20habilita%C3%A7%C3%A3o%20no%20regime%20fica%20condicionada%20ao%20cumprimento%20pela%20empresa%20habilitada%20das%20seguintes%20obriga%C3%A7%C3%B5es%3A%20Marcador%20exportar%20produtos%20industrializados%20resultantes%20dos%20processos%20de%20industrializa%C3%A7%C3%A3o%20no%20valor%20m%C3%ADnimo%20anual%20equivalente%20a%2080%25%20do%20valor%20total%20das%20mercadorias%20importadas%20ao%20amparo%20do%20regime%2C%20no%20mesmo%20per%C3%ADodo%2C%20e%20n%C3%A3o%20inferior%20a%20US%24%205.000.000%2C00%3B%20Marcador%20aplicar%20anualmente%2C%20na%20produ%C3%A7%C3%A3o%20dos%20bens%20que%20industrializar%2C%20pelo%20menos%2080%25%20das%20mercadorias%20estrangeiras%20admitidas%20no%20regime%3B%20e%20Marcador%20entregar%20regularmente%20a%20Escritura%C3%A7%C3%A3o%20Fiscal%20Digital%20(EFD).%20Marcador%20manter%20de%20forma%20segregada%20a%20escritura%C3%A7%C3%A3o%20fiscal%20das%20opera%C3%A7%C3%B5es%20promovidas%20pelos%20estabelecimentos%20autorizados%20a%20operar%20o%20regime%3B%20e%20Marcador%20escriturar%20o%20Livro%20de%20Registro%20de%20Controle%20da%20Produ%C3%A7%C3%A3o%20e%20do%20Estoque%20integrante%20da%20EFD.%22%7D%2C%7B%22title%22%3A%22PASSOS%20PARA%20SE%20HABILITAR%20AO%20RECOF%20%E2%80%93%20SPED%22%2C%22content%22%3A%22Passo%201%20%E2%80%93%20Abertura%20do%20Dossi%C3%AA%20Digital%20de%20Atendimento%5CnO%20requerente%20deve%20abrir%20o%20dossi%C3%AA%20digital%20de%20atendimento%20(DDA)%2C%20presencialmente%2C%20em%20qualquer%20Unidade%20de%20Atendimento%20da%20RFB%2C%20na%20forma%20prescrita%20no%20art.%204%C2%BA%20da%20Instru%C3%A7%C3%A3o%20Normativa%20RBF%20n%C2%BA%201.412%2F13.%20O%20dossi%C3%AA%20digital%20de%20atendimento%20%C3%A9%20o%20procedimento%20administrativo%20por%20meio%20do%20qual%20deve%20ser%20solicitada%20a%20habilita%C3%A7%C3%A3o%20ao%20Recof%20%E2%80%93%20Sped%2C%20utilizando-se%20do%20formul%C3%A1rio%20pr%C3%B3prio%2C%20o%20SODEA%2C%20obtido%20em%20Documentos%20Recof%20%E2%80%93%20Sped.%5Cn%5CnPasso%202%20%E2%80%93%20Juntada%20dos%20Documentos%20via%20e-CAC%5CnAp%C3%B3s%20aberto%20o%20dossi%C3%AA%20digital%20de%20atendimento%20(DDA)%2C%20por%20meio%20do%20SODEA%2C%20presencialmente%20em%20uma%20unidade%20da%20Receita%20Federal%2C%20o%20requerente%20da%20habilita%C3%A7%C3%A3o%20ao%20Recof%20Sped%20ter%C3%A1%20o%20prazo%20de%2030%20dias%20para%20realizar%20a%20juntada%20da%20documenta%C3%A7%C3%A3o%20necess%C3%A1ria%20pela%20Internet%20com%20uso%20de%20Certificado%20Digital%20ICP-Brasil%20%2C%20pelo%20do%20e-CAC.%20Ap%C3%B3s%20esse%20prazo%20o%20dossi%C3%AA%20perde%20a%20validade.%5Cn%5CnPasso%203%20-%20An%C3%A1lise%20pela%20unidade%20da%20RFB%20de%20jurisdi%C3%A7%C3%A3o%20aduaneira%20da%20pessoa%20jur%C3%ADdica%20A%20RFB%20verificar%C3%A1%20o%20cumprimento%20de%20todos%20os%20itens%20constantes%20do%20art.%205%C2%BA%20da%20Instru%C3%A7%C3%A3o%20Normativa%20RFB%20n%C2%BA%201.612%2F16%20e%20do%20art.%205%C2%BA%20da%20Portaria%20Coana%20n%C2%BA%2047%2F2016%5Cn.%20O%20tempo%20para%20an%C3%A1lise%20do%20pedido%20de%20habilita%C3%A7%C3%A3o%2C%20desabilita%C3%A7%C3%A3o%20ou%20prorroga%C3%A7%C3%A3o%20do%20prazo%20de%20aplica%C3%A7%C3%A3o%20do%20Recof-Sped%20%C3%A9%20de%2030%20(trinta)%20dias%2C%20contado%20da%20data%20de%20solicita%C3%A7%C3%A3o%20da%20juntada%20dos%20documentos%20discriminados%20acima%20no%20respectivo%20dossi%C3%AA%20digital%20de%20atendimento.%5Cn%5CnATEN%C3%87%C3%83O%3A%20Na%20hip%C3%B3tese%20de%20indeferimento%20de%20solicita%C3%A7%C3%A3o%20de%20habilita%C3%A7%C3%A3o%2C%20desabilita%C3%A7%C3%A3o%20ou%20prorroga%C3%A7%C3%A3o%20do%20prazo%20de%20aplica%C3%A7%C3%A3o%20do%20Recof-Sped%2C%20o%20interessado%20poder%C3%A1%20formular%20pedido%20de%20reconsidera%C3%A7%C3%A3o%20ao%20Auditor-Fiscal%20que%20proferiu%20a%20decis%C3%A3o%20denegat%C3%B3ria%2C%20no%20prazo%20de%20at%C3%A9%2010%20(dez)%20dias%20contados%20da%20ci%C3%AAncia%20da%20decis%C3%A3o.%20Na%20hip%C3%B3tese%20de%20n%C3%A3o%20reconsidera%C3%A7%C3%A3o%20da%20decis%C3%A3o%20denegat%C3%B3ria%2C%20caber%C3%A1%2C%20no%20prazo%20de%20at%C3%A9%2010%20(dez)%20dias%2C%20a%20apresenta%C3%A7%C3%A3o%20de%20recurso%20volunt%C3%A1rio%2C%20em%20inst%C3%A2ncia%20%C3%BAnica%2C%20%C3%A0%20autoridade%20hierarquicamente%20superior.%22%7D%2C%7B%22title%22%3A%22RECOF-SPED%3A%20QUEM%20PODE%20UTILIZAR%20E%20QUAIS%20OS%20BENEF%C3%8DCIOS%22%2C%22content%22%3A%22Voc%C3%AA%20Sabia%3F%20Que%20o%20Regime%20Aduaneiro%20Especial%20de%20Entreposto%20Industrial%20sob%20Controle%20Informatizado%20do%20Sistema%20P%C3%BAblico%20de%20Escritura%C3%A7%C3%A3o%20Digital%20(Recof-Sped)%20permite%20%C3%A0%20empresa%20benefici%C3%A1ria%20importar%20ou%20adquirir%20no%20mercado%20interno%2C%20com%20suspens%C3%A3o%20do%20pagamento%20de%20tributos%2C%20mercadorias%20a%20serem%20submetidas%20a%20opera%C3%A7%C3%B5es%20de%20industrializa%C3%A7%C3%A3o%20de%20produtos%2C%20partes%20ou%20pe%C3%A7as%20destinadas%20%C3%A0%20exporta%C3%A7%C3%A3o%20ou%20ao%20mercado%20interno%3F%20Que%20a%20aplica%C3%A7%C3%A3o%20do%20regime%20depende%20de%20pr%C3%A9via%20habilita%C3%A7%C3%A3o%20da%20empresa%20interessada%20pela%20Secretaria%20da%20Receita%20Federal%20do%20Brasil%20(RFB)%20e%20dever%C3%A1%20atender%20aos%20requisitos%20estabelecidos%20na%20Instru%C3%A7%C3%A3o%20Normativa%20RFB%20n%C2%BA%201.612%2F2016%20e%20na%20Portaria%20Coana%20n%C2%BA%2047%2F2016%3F%20Que%20somente%20a%20empresa%20habilitada%20na%20submodalidade%20ilimitada%20do%20Siscomex%20poder%C3%A1%20pleitear%20a%20habilita%C3%A7%C3%A3o%20desse%20regime%3F%20Que%20a%20habilita%C3%A7%C3%A3o%20ser%C3%A1%20concedida%20em%20car%C3%A1ter%20prec%C3%A1rio%2C%20por%20meio%20de%20Ato%20Declarat%C3%B3rio%20Executivo%20(ADE)%20expedido%20pela%20unidade%20da%20RFB%20respons%C3%A1vel%20pela%20an%C3%A1lise%20do%20pedido%3F%20Que%20s%C3%A3o%20requisitos%20para%20que%20a%20empresa%20habilitada%20possa%20usufruir%20dos%20benef%C3%ADcios%20fiscais%20do%20Recof-Sped%3A%20-%20Manter%20de%20forma%20segregada%20a%20escritura%C3%A7%C3%A3o%20fiscal%20das%20opera%C3%A7%C3%B5es%20promovidas%20pelos%20estabelecimentos%20autorizados%20a%20operar%20o%20regime%3B%20e%20-%20Escriturar%20o%20Livro%20de%20Registro%20de%20Controle%20da%20Produ%C3%A7%C3%A3o%20e%20do%20Estoque%20integrante%20da%20Escritura%C3%A7%C3%A3o%20Fiscal%20Digital%20(EFD)%3F%20Que%20a%20admiss%C3%A3o%20de%20mercadorias%20importadas%20no%20regime%20ser%C3%A1%20realizada%20por%20meio%20do%20registro%20de%20Declara%C3%A7%C3%A3o%20de%20Importa%C3%A7%C3%A3o%20(DI)%20do%20tipo%20%E2%80%9CAdmiss%C3%A3o%20em%20Entreposto%20Industrial%E2%80%9D%20e%20o%20importador%20dever%C3%A1%20selecionar%20o%20regime%20tribut%C3%A1rio%20%E2%80%9Csuspens%C3%A3o%E2%80%9D%20para%20Imposto%20de%20Importa%C3%A7%C3%A3o%20(I.I.)%2C%20Imposto%20sobre%20Produtos%20Industrializados%20(IPI)%2C%20e%20PIS%20e%20COFINS%3F%20Que%2C%20com%20rela%C3%A7%C3%A3o%20ao%20fundamento%20legal%2C%20no%20caso%20do%20I.I.%2C%20o%20importador%20dever%C3%A1%20selecionar%20a%20suspens%C3%A3o%20tribut%C3%A1ria%20relativa%20ao%20regime%20do%20Recof-Sped%20e%2C%20no%20caso%20de%20PIS%20e%20COFINS%2C%20a%20suspens%C3%A3o%20tribut%C3%A1ria%20relativa%20aos%20regimes%20aduaneiros%20especiais%20em%20geral%3F%20Que%2C%20no%20Registro%20de%20Exporta%C3%A7%C3%A3o%20(RE)%20de%20opera%C3%A7%C3%A3o%20amparada%20pelo%20regime%2C%20dever%C3%A1%20ser%20utilizado%20um%20dos%20c%C3%B3digos%20de%20enquadramento%20referente%20ao%20Recof-Sped%3A%20-%2082200%20(Recof%20Sped%20com%20expectativa%20de%20recebimento)%20-%2099200%20(Recof%20Sped%20sem%20expectativa%20de%20recebimento)%3F%20Que%20a%20aplica%C3%A7%C3%A3o%20do%20regime%20dever%C3%A1%20ser%20extinta%20no%20prazo%20de%20um%20ano%2C%20contado%20da%20data%20do%20respectivo%20desembara%C3%A7o%20aduaneiro%20ou%20aquisi%C3%A7%C3%A3o%20no%20mercado%20interno%2C%20podendo%20ser%20prorrogado%20uma%20%C3%BAnica%20vez%2C%20por%20igual%20per%C3%ADodo%2C%20pelo%20titular%20da%20unidade%20da%20RFB%20respons%C3%A1vel%20pela%20fiscaliza%C3%A7%C3%A3o%20de%20tributos%20sobre%20o%20com%C3%A9rcio%20exterior%20com%20jurisdi%C3%A7%C3%A3o%20sobre%20o%20domic%C3%ADlio%20da%20sede%20da%20empresa%20interessada%3F%20Que%2C%20caso%20a%20mercadoria%20importada%20seja%20destinada%20ao%20mercado%20interno%2C%20alienada%20no%20mesmo%20estado%20ou%20incorporada%20ao%20produto%20resultante%20do%20processo%20de%20industrializa%C3%A7%C3%A3o%2C%20o%20recolhimento%20dos%20tributos%20suspensos%20dever%C3%A1%20ser%20efetivado%20at%C3%A9%20o%20d%C3%A9cimo%20quinto%20dia%20do%20m%C3%AAs%20subsequente%20ao%20da%20destina%C3%A7%C3%A3o%2C%20mediante%20registro%20de%20DI%20do%20tipo%20%E2%80%9CNacionaliza%C3%A7%C3%A3o%20de%20Entreposto%20Industrial%E2%80%9D%20em%20unidade%20que%20jurisdicione%20estabelecimento%20do%20benefici%C3%A1rio%20autorizado%20a%20operar%20o%20regime%3F%20Que%2C%20ap%C3%B3s%20o%20fim%20do%20prazo%20estabelecido%20para%20a%20vig%C3%AAncia%20do%20regime%2C%20os%20tributos%20suspensos%2C%20incidentes%20na%20importa%C3%A7%C3%A3o%2C%20correspondentes%20ao%20estoque%2C%20dever%C3%A3o%20ser%20recolhidos%20com%20os%20acr%C3%A9scimos%20de%20juros%20e%20multa%20de%20mora%2C%20calculados%20a%20partir%20da%20data%20do%20registro%20da%20admiss%C3%A3o%20das%20mercadorias%20no%20regime%2C%20mediante%20registro%20de%20DI%2C%20observadas%20as%20demais%20exig%C3%AAncias%20regulamentares%20para%20a%20perman%C3%AAncia%20definitiva%20das%20mercadorias%20no%20Pa%C3%ADs%3F%20(Consultoria%20Aduaneiras)%22%7D%2C%7B%22title%22%3A%22COMO%20S%C3%83O%20TRIBUTADAS%20AS%20OPERA%C3%87%C3%95ES%20DE%20EXPORTA%C3%87%C3%95ES%20DE%20MERCADORIAS%3F%22%2C%22content%22%3A%22Alguns%20pa%C3%ADses%20adotam%20o%20princ%C3%ADpio%20da%20n%C3%A3o%20tributa%C3%A7%C3%A3o%20das%20mercadorias%20quando%20exportadas.%20Assim%2C%20se%20a%20tributa%C3%A7%C3%A3o%20houver%2C%20ser%C3%A1%20decis%C3%A3o%20do%20pa%C3%ADs%20de%20destino.%5CnAlguns%20adotam%20o%20princ%C3%ADpio%20da%20tributa%C3%A7%C3%A3o%20(total%20ou%20parcial)%20na%20origem%20das%20mercadorias.%20As%20exporta%C3%A7%C3%B5es%20s%C3%A3o%20tratadas%20como%20qualquer%20transa%C3%A7%C3%A3o%20interna%2C%20sofrendo%20incid%C3%AAncia%20de%20impostos.%20Esse%20%C3%A9%20o%20princ%C3%ADpio%20da%20%E2%80%9Cn%C3%A3o%20exporta%C3%A7%C3%A3o%20de%20impostos%E2%80%9D%2C%20no%20qual%20%C3%A9%20consagrado%20internacionalmente.%22%7D%2C%7B%22title%22%3A%22EXISTEM%20INCENTIVOS%20FISCAIS%20PARA%20APOIAR%20AS%20EXPORTA%C3%87%C3%95ES%20BRASILEIRAS%3F%22%2C%22content%22%3A%22Sim%2C%20a%20empresa%20que%20realiza%20exporta%C3%A7%C3%A3o%20se%20beneficia%20do%20n%C3%A3o%20recolhimento%20do%20ICMS%2C%20IPI%2C%20PIS%2C%20COFINS%20e%20al%C3%ADquota%2C%200%25%20de%20IOF%20sobre%20as%20opera%C3%A7%C3%B5es%20de%20cr%C3%A9dito%2C%20c%C3%A2mbio%20e%20seguros.%5CnObs1%3A%20como%20n%C3%A3o%20h%C3%A1%20incid%C3%AAncia%20do%20ICMS%20sobre%20a%20exporta%C3%A7%C3%A3o%2C%20n%C3%A3o%20dever%C3%A1%20o%20seu%20valor%20ser%20destacado%20na%20respectiva%20nota%20fiscal%20de%20exporta%C3%A7%C3%A3o%20ou%20em%20nota%20fiscal%20de%20opera%C3%A7%C3%A3o%2C%20no%20mercado%20interno%2C%20com%20o%20fim%20espec%C3%ADfico%20de%20exporta%C3%A7%C3%A3o.%5CnObs2%3A%20n%C3%A3o%20h%C3%A1%20incid%C3%AAncia%20do%20IPI%20sobre%20produtos%20industrializados%20destinados%20%C3%A0%20exporta%C3%A7%C3%A3o%2C%20consequentemente%2C%20n%C3%A3o%20haver%C3%A1%20o%20destaque%20do%20mesmo%20na%20nota%20fiscal%20de%20exporta%C3%A7%C3%A3o.%22%7D%2C%7B%22title%22%3A%22O%20EXPORTADOR%20PODER%C3%81%20MANTER%20E%20UTILIZAR%20CR%C3%89DITOS%20DOS%20IMPOSTOS%20PAGOS%3F%22%2C%22content%22%3A%22Sim%2C%20tanto%20no%20regulamento%20do%20IPI%2C%20quanto%20no%20do%20ICMS%20disciplinam%20essa%20prerrogativa%20constitucional%2C%20permitindo%20aos%20exportadores%20manter%20e%20utilizar%20os%20cr%C3%A9ditos%20dos%20impostos%20pagos%20nas%20aquisi%C3%A7%C3%B5es%20de%20mat%C3%A9rias-primas%2C%20material%20secund%C3%A1rio%2C%20componentes%2C%20material%20de%20embalagem%20e%2C%20no%20caso%20do%20ICMS%2C%20o%20valor%20do%20imposto%20destacado%20nas%20contas%20de%20fornecimento%20de%20energia%2C%20telecomunica%C3%A7%C3%B5es%20e%20servi%C3%A7o%20de%20transporte%2C%20quando%20empregados%20na%20produ%C3%A7%C3%A3o%20de%20bens%20destinados%20%C3%A0%20exporta%C3%A7%C3%A3o%20para%20o%20exterior.%20As%20empresas%20exportadoras%20tamb%C3%A9m%20gozam%20de%20cr%C3%A9dito%20presumido%20do%20PIS%2FCOFINS%2C%20calculado%20pela%20al%C3%ADquota%20em%20vigor%20na%20legisla%C3%A7%C3%A3o.%22%7D%2C%7B%22title%22%3A%22EXISTE%20ISEN%C3%87%C3%83O%20DE%20ENCARGOS%20SOCIAIS%20E%20TRABALHISTAS%20A%20T%C3%8DTULO%20DE%20EST%C3%8DMULO%20%C3%80S%20EXPORTA%C3%87%C3%95ES%3F%22%2C%22content%22%3A%22N%C3%A3o%2C%20existem%20mecanismos%20de%20ressarcimento%20ao%20exportador%20dos%20encargos%20sociais%20e%20trabalhistas%20a%20t%C3%ADtulo%20de%20est%C3%ADmulo%20%C3%A0%20exporta%C3%A7%C3%A3o.%22%7D%2C%7B%22title%22%3A%22INCIDE%20IMPOSTO%20SOBRE%20SERVI%C3%87OS%20DE%20QUALQUER%20NATUREZA%20(ISSQN)%3F%22%2C%22content%22%3A%22Sim.%20Incide%20normalmente%20sobre%20as%20exporta%C3%A7%C3%B5es%20de%20servi%C3%A7os%2C%20ainda%20que%20quando%20sejam%20prestados%20no%20exterior%2C%20por%20empresa%20localizada%20no%20Brasil%20e%20ser%C3%A1%20devido%20%C3%A0%20prefeitura%20do%20munic%C3%ADpio%20onde%20estiver%20localizado%20o%20estabelecimento%20emitente%20da%20competente%20nota%20fiscal.%22%7D%2C%7B%22title%22%3A%22INCIDE%20IMPOSTO%20DE%20RENDA%20PARA%20AS%20RECEITAS%20DE%20EXPORTA%C3%87%C3%95ES%20DE%20MERCADORIAS%3F%22%2C%22content%22%3A%22Sim.%20N%C3%A3o%20existe%20tratamento%20diferenciado%2C%20no%20%C3%A2mbito%20do%20imposto%20de%20renda%2C%20para%20as%20receitas%20de%20exporta%C3%A7%C3%A3o%20de%20mercadorias%20e%20servi%C3%A7os%20que%20devem%20ser%20computados%20integralmente%2C%20na%20base%20de%20c%C3%A1lculo%20do%20imposto%20de%20renda%20e%20da%20Contribui%C3%A7%C3%A3o%20Social%20sobre%20o%20Lucro%20L%C3%ADquido%20(CSLL)%20das%20pessoas%20jur%C3%ADdicas.%22%7D%2C%7B%22title%22%3A%22O%20QUE%20%C3%89%20O%20SIMPLES%3F%22%2C%22content%22%3A%22%C3%89%20um%20Sistema%20Simplificado%20e%20Integrado%20de%20Pagamento%20de%20Impostos%20e%20Contribui%C3%A7%C3%B5es%2C%20que%20beneficia%20pequenas%20e%20micro%20empresas.%22%7D%2C%7B%22title%22%3A%22UMA%20EMPRESA%20QUE%20EXPORTA%20PODER%C3%81%20SER%20ENQUADRADA%20COMO%20MICRO%20E%20PEQUENA%20EMPRESA%3F%22%2C%22content%22%3A%22As%20leis%20que%20enquadram%20as%20pequenas%20e%20micro%20empresas%20s%C3%A3o%2C%20em%20tr%C3%AAs%20n%C3%ADveis%2C%20pertinentes%20ao%20pagamento%20simplificado%20e%20com%20al%C3%ADquotas%20preferenciais%3A%20federal%20(IPI%2C%20PIS%2C%20COFINS)%2C%20estadual%20(ICMS)%20e%20municipal%20(ISS).%5CnNo%20%C3%A2mbito%20federal%20e%20municipal%2C%20de%20acordo%20com%20as%20respectivas%20leis%2C%20%C3%A9%20permitido%20o%20enquadramento%20de%20micro%20e%20pequena%20empresa%20para%20a%20atividade%20de%20exporta%C3%A7%C3%A3o.%5CnNo%20%C3%A2mbito%20estadual%2C%20a%20lei%20recente%20veda%20as%20empresas%20que%20exportam%20produtos%20de%20terceiros%2C%20o%20enquadramento%20no%20regime%20simplificado%20de%20recolhimento%20para%20efeito%20de%20recolhimento%20de%20ICMS%2C%20no%20qual%20dever%C3%A1%20ser%20recolhido%20conforme%20as%20al%C3%ADquotas%20normais.%20Mas%20as%20empresas%20produtoras%20e%20exportadoras%20estar%C3%A3o%20enquadradas.%22%7D%2C%7B%22title%22%3A%22SE%20NO%20SIMPLES%20A%20AL%C3%8DQUOTA%20%C3%89%20A%20%C3%9ANICA%20PARA%20TODOS%20OS%20IMPOSTOS%2C%20COMO%20FICAM%20OS%20BENEF%C3%8DCIOS%20FISCAIS%20CONCEDIDOS%20%C3%80S%20EMPRESAS%20QUE%20EFETUAM%20A%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22A%20empresa%20enquadrada%20no%20Simples%20que%20exportar%20seus%20produtos%2C%20n%C3%A3o%20ter%C3%A1%20benef%C3%ADcios%20fiscais%20concedidos%20%C3%A0%20exporta%C3%A7%C3%A3o%2C%20recolhendo%20a%20al%C3%ADquota%20%C3%BAnica%20pertinente%20ao%20seu%20enquadramento%20no%20Simples%2C%20no%20%C3%A2mbito%20federal%20e%20municipal.%20No%20que%20concerne%20ao%20estado%20do%20Rio%20de%20Janeiro%2C%20o%20ICMS%20das%20empresas%20que%20exportarem%20produtos%20de%20terceiros%20dever%C3%A1%20ser%20pago%20pela%20al%C3%ADquota%20normal%2C%20sendo%20que%2C%20para%20os%20valores%20exportados%20ser%C3%A1%20isento%2C%20como%20em%20toda%20e%20qualquer%20exporta%C3%A7%C3%A3o.%22%7D%2C%7B%22title%22%3A%22EXISTE%20IMPOSTO%20DE%20EXPORTA%C3%87%C3%83O%3F%22%2C%22content%22%3A%22Raramente.%20Por%20exemplo%2C%20pagam%20imposto%20de%20exporta%C3%A7%C3%A3o%3A%20armas%2C%20fumo%20e%20seus%20derivados.%20Nos%20outros%20casos%2C%20caso%20ocorra%20escassez%20de%20abastecimento%20interno%20ou%20que%20interfiram%20na%20economia%20nacional.%20Esses%20detalhes%20est%C3%A3o%20consignados%20na%20Tarifa%20Externa%20Comum%20(TEC).%22%7D%2C%7B%22title%22%3A%22QUAIS%20OS%20CUSTOS%20INCIDENTES%20SOBRE%20UM%20PRODUTO%20EXPORTADO%3F%22%2C%22content%22%3A%22Os%20custos%20normais%20relativos%20ao%20processo%20de%20exporta%C3%A7%C3%A3o%20s%C3%A3o%3A%20despacho%20aduaneiro%2C%20despesas%20portu%C3%A1rias%2C%20banc%C3%A1rias%20e%2C%20ocasionalmente%2C%20poder%C3%A3o%20ocorrer%20despesas%20com%20embalagem%20especial%2C%20despesas%20consulares%2C%20registro%20do%20produto%20no%20mercado-alvo%20e%20comiss%C3%A3o%20de%20representante.%20Podem%20ocorrer%20outros%20custos%20em%20fun%C3%A7%C3%A3o%20de%20eventual%20adequa%C3%A7%C3%A3o%20do%20produto%20%C3%A0s%20exig%C3%AAncias%20do%20mercado-alvo.%22%7D%2C%7B%22title%22%3A%22O%20DECEX%20CONTROLA%20AS%20REMESSAS%20FINANCEIRAS%20DO%20EXTERIOR%3F%22%2C%22content%22%3A%22Est%C3%A3o%20dispensadas%20de%20manifesta%C3%A7%C3%B5es%20do%20Decex%20as%20remessas%20financeiras%20ao%20exterior%20relacionadas%20a%20pagamentos%20de%20despesas%20vinculadas%20a%20exporta%C3%A7%C3%B5es%20brasileiras%2C%20devidos%20a%20n%C3%A3o%20residentes%20no%20Brasil%2C%20devendo%20sempre%20ser%20observada%20a%20regulamenta%C3%A7%C3%A3o%20cambial%20vigente.%22%7D%5D”][\/vc_column_inner][\/vc_row_inner][tm_spacer size=”lg:60″][\/vc_column][vc_column offset=”vc_col-md-4″][vc_widget_sidebar sidebar_id=”page_sidebar”][tm_spacer size=”lg:60″][\/vc_column][\/vc_row][\/vc_section]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5188","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/logicomex.com.br\/index.php\/wp-json\/wp\/v2\/pages\/5188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/logicomex.com.br\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/logicomex.com.br\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/logicomex.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/logicomex.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=5188"}],"version-history":[{"count":11,"href":"https:\/\/logicomex.com.br\/index.php\/wp-json\/wp\/v2\/pages\/5188\/revisions"}],"predecessor-version":[{"id":5205,"href":"https:\/\/logicomex.com.br\/index.php\/wp-json\/wp\/v2\/pages\/5188\/revisions\/5205"}],"wp:attachment":[{"href":"https:\/\/logicomex.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=5188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}