{"id":1036,"date":"2019-04-26T11:33:26","date_gmt":"2019-04-26T14:33:26","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/stj-base-calculo-imposto-importacao\/"},"modified":"2026-09-29T19:25:08","modified_gmt":"2026-09-29T22:25:08","slug":"stj-base-calculo-imposto-importacao","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/stj-base-calculo-imposto-importacao\/","title":{"rendered":"STJ definir\u00e1 base de c\u00e1lculo do Imposto de Importa\u00e7\u00e3o"},"content":{"rendered":"<table class=\"wp-block-table\">\n<tbody>\n<tr>\n<td>   \u00a0                                                                                           Por Adriana Aguiar   \u00a0   <\/p>\n<p>O <a href=\"http:\/\/www.stj.jus.br\/sites\/STJ\">Superior Tribunal de Justi\u00e7a<\/a> (STJ) definir\u00e1, por meio de   recursos repetitivos, um tema que pode representar um preju\u00edzo de   aproximadamente R$ 12 bilh\u00f5es para a Uni\u00e3o. A discuss\u00e3o envolve o c\u00e1lculo do   valor aduaneiro e, por consequ\u00eancia, o montante devido do Imposto de   Importa\u00e7\u00e3o na libera\u00e7\u00e3o de mercadorias.   <\/p>\n<p>Nos quatro recursos a serem analisados, os ministros da 1\u00aa   Se\u00e7\u00e3o decidir\u00e3o se os servi\u00e7os de capatazia &#8211; despesas ocorridas com   movimenta\u00e7\u00e3o de mercadorias em portos ou aeroportos &#8211; devem fazer parte desse   c\u00e1lculo. O que pode elevar significativamente o total a ser recolhido.   <\/p>\n<p>At\u00e9 o momento, a Fazenda Nacional tem perdido a disputa nas   duas turmas de direito p\u00fablico. Por\u00e9m, como houve mudan\u00e7a na composi\u00e7\u00e3o de   uma delas, tenta agora reverter o entendimento na 1\u00aa Se\u00e7\u00e3o &#8211; que uniformiza a   jurisprud\u00eancia na Corte. S\u00e3o pelo menos cem recursos em tr\u00e2mite no <a href=\"http:\/\/www.hondatar.com.br\/stj-analisara-possibilidade-de-fazenda-nacional-reverter-derrotas-na-justica\/\">STJ<\/a> sobre   o tema, segundo o N\u00facleo de Gerenciamento de Precedentes do tribunal. Foram   proferidas, at\u00e9 agora, 307 decis\u00f5es monocr\u00e1ticas (de apenas um ministro)   sobre o assunto.   <\/p>\n<p>A incorpora\u00e7\u00e3o dos custos com capatazia no valor aduaneiro \u00e9   feita com base no artigo 4\u00ba da Instru\u00e7\u00e3o Normativa n\u00ba 327, de 2003, e no   artigo 8\u00ba, par\u00e1grafo 2\u00ba, do Acordo de Valor Aduaneiro. O dispositivo   estabelece que \u00e9 poss\u00edvel incluir ou excluir do valor aduaneiro os gastos de   carregamento ou descarregamento e manuseio de mercadorias at\u00e9 o porto ou   local de importa\u00e7\u00e3o.   <\/p>\n<p>A diverg\u00eancia est\u00e1 na interpreta\u00e7\u00e3o da express\u00e3o &#8220;at\u00e9 o   porto&#8221;. Pela tese dos contribuintes, nenhum gasto posterior poderia ser   inclu\u00eddo no valor aduaneiro se o navio j\u00e1 est\u00e1 no porto. Para a Fazenda   Nacional, por\u00e9m, enquanto n\u00e3o ocorrer o desembara\u00e7o aduaneiro, os gastos   relativos \u00e0 descarga, manuseio e transporte no porto de origem e no porto de   destino s\u00e3o componentes do valor da mercadoria.   <\/p>\n<p>Os recursos foram afetados como repetitivos, segundo decis\u00e3o   do ministro presidente da Comiss\u00e3o Gestora de Precedentes, Paulo de Tarso   Sanseverino, no in\u00edcio de abril, porque o tema &#8220;destaca-se pela sua   relev\u00e2ncia jur\u00eddica, econ\u00f4mica e pelo expressivo potencial de multiplicidade,   possuindo, ademais, indica\u00e7\u00e3o de uniformidade perante a Corte&#8221; (REsp   1.799.306, REsp 1.799.308, REsp 1.799.309 e REsp 1.799.307).   <\/p>\n<p>Segundo o advogado Diego Niels, do escrit\u00f3rio Wilhelm &amp;   Niels Advogados Associados, que assessora uma das empresas com o processo afetado   no STJ, os contribuintes t\u00eam vencido as discuss\u00f5es nas turmas do tribunal   superior, inclusive com processos que j\u00e1 transitaram em julgado &#8211; quando n\u00e3o   cabe mais recurso. &#8220;A grande diferen\u00e7a \u00e9 que o que for julgado pela 1\u00aa   Se\u00e7\u00e3o do STJ ter\u00e1 efeito vinculante para todos os demais processos em tr\u00e2mite   no pa\u00eds&#8221;, diz o advogado.   <\/p>\n<p>No caso assessorado pelo advogado, a importadora prop\u00f4s um   mandado de seguran\u00e7a em Itaja\u00ed (SC) para se abster de incluir as despesas de   capatazia no c\u00e1lculo e reaver o que foi pago nos \u00faltimos cinco anos. A   decis\u00e3o foi favor\u00e1vel ao contribuinte tanto na Justi\u00e7a Federal de Itaja\u00ed   quanto no Tribunal Regional Federal (TRF) da 4\u00aa Regi\u00e3o, com sede em Porto   Alegre. O tribunal possui s\u00famula, de n\u00famero 92, em que estipula a ilegalidade   da inclus\u00e3o das despesas na base de c\u00e1lculo dos tributos.   <\/p>\n<p>Para Niels, a instru\u00e7\u00e3o normativa da Receita Federal &#8220;acabou por desvirtuar o conceito de valor aduaneiro ao incluir na base   de c\u00e1lculo dos tributos as despesas ocorridas dentro do porto&#8221;.   <\/p>\n<p>Procurada pelo Valor, a Procuradoria Geral da Fazenda Nacional   (PGFN) n\u00e3o deu retorno at\u00e9 o fechamento da edi\u00e7\u00e3o.   <\/p>\n<p>   <em>Fonte: Valor Econ\u00f4mico<\/em>   \u00a0   <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 Por Adriana Aguiar \u00a0 O Superior Tribunal de Justi\u00e7a (STJ) definir\u00e1, por meio [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38,1],"tags":[],"class_list":["post-1036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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