VORGEHENSWEISEN UND STEUERLICHE VERPFLICHTUNGEN DER ZOLLABFERTIGUNG BEIM IMPORTVERFAHREN IN BRASILIEN

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Idioma: Alemao

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Resumo

This paper aims to inform foreign companies about the logistical structure of international trade available in Brazil by the performing of a specific import process, enabling to the exporter and importer to find good alternatives for reducing import cost, according to the respective legislation criteria of the Secretaria Receita Federal Brasileira. Firstly, the most airports and ports used in Brazil to intermediate different types of goods with other countries are identified in this article as one of the fundamental bases to realize import operations. In a paper's chapter seven main phases related to the bureaucratic procedures of an individual import operation are described, for example, including here the registration obligation of the importer in the Radar-system of the Receita Federal, to register in the sequence all characteristics of the product being imported in the software SISCOMEX of this important government institution, as principal department of the CAMEX (Chamber of Foreign Trade). Belonging to one of these phases the correct determination of import taxes is the main point to conclude an import procedure. The calculation involved in these taxes is also presented in a detailed form in the article’s content.

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