Alterada a legislação que disciplina o despacho aduaneiro de importação

Alterada a legislação que disciplina o despacho aduaneiro de importação

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A Receita Federal baixou ato que altera a Instrução Normativa SRF nº 680/2006, a qual disciplina o despacho aduaneiro de importação.Entre as alterações introduzidas na referida Instrução Normativa, destacamos as que tratam dos assuntos adiante descritos.

Os valores recolhidos a título de tributo administrado pela Secretaria da Receita Federal do Brasil (RFB) por ocasião do registro da Declaração de Importação (DI) poderão ser restituídos ao importador, caso se tornem indevidos em decorrência de retificação.

A análise da retificação feita pelo importador para fins de posterior reconhecimento creditório em processo de restituição será feita pela unidade da RFB com jurisdição sobre o domicílio do importador para fiscalização dos tributos sobre o comércio exterior ou pela unidade da RFB responsável pelo despacho aduaneiro, conforme o caso.

O importador deverá apresentar, por meio de transação própria no Sistema Integrado de Comércio Exterior (Siscomex), declaração sobre o ICMS devido no desembaraço aduaneiro da mercadoria submetida a despacho de importação.

O cálculo do ICMS e o pagamento correspondente, ou a solicitação de sua exoneração, poderão ser feitos por meio do módulo Pagamento Centralizado do Portal Único de Comércio Exterior, à medida que forem implantadas suas funcionalidades, hipótese em que o importador ficará dispensado de apresentar a declaração mencionada no parágrafo anterior.

A utilização do módulo Pagamento Centralizado para efetuar o pagamento do ICMS ou para obter sua exoneração dispensa o importador da obrigação de apresentar o respectivo comprovante ou documento equivalente.

Para retirar as mercadorias do recinto alfandegado, o importador deverá apresentar ao depositário, além de outros documentos, o comprovante de recolhimento do ICMS ou, se for o caso, comprovante de sua exoneração, exceto se o pagamento ou a solicitação de exoneração for feito por meio do módulo a que nos referimos.

(Instrução Normativa RFB nº 1.813/2018 – DOU 1 de 17.07.2018)

Fonte: Editorial IOB
Data: 17 de julho de 2018
Acesso: 20 de julho de 2018

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