{"id":616,"date":"2026-03-16T15:59:24","date_gmt":"2026-03-16T18:59:24","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/subvencao-ao-oleo-diesel-imposto-de-exportacao-e-reforco-a-fiscalizacao-do-setor-medida-provisoria-no-1-340-de-12-de-marco-de-2026\/"},"modified":"2026-03-16T15:59:24","modified_gmt":"2026-03-16T18:59:24","slug":"subvencao-ao-oleo-diesel-imposto-de-exportacao-e-reforco-a-fiscalizacao-do-setor-medida-provisoria-no-1-340-de-12-de-marco-de-2026","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/subvencao-ao-oleo-diesel-imposto-de-exportacao-e-reforco-a-fiscalizacao-do-setor-medida-provisoria-no-1-340-de-12-de-marco-de-2026\/","title":{"rendered":"SUBVEN\u00c7\u00c3O AO \u00d3LEO DIESEL, IMPOSTO DE EXPORTA\u00c7\u00c3O E REFOR\u00c7O \u00c0 FISCALIZA\u00c7\u00c3O DO SETOR\u2013 MEDIDA PROVIS\u00d3RIA N\u00ba 1.340, DE 12 DE MAR\u00c7O DE 2026"},"content":{"rendered":"<p>A Medida Provis\u00f3ria n\u00ba 1.340, de 12 de mar\u00e7o de 2026, autoriza a <strong>concess\u00e3o de subven\u00e7\u00e3o econ\u00f4mica \u00e0 comercializa\u00e7\u00e3o de \u00f3leo diesel de uso rodovi\u00e1rio no territ\u00f3rio nacional<\/strong>, estabelece <strong>al\u00edquotas de imposto de exporta\u00e7\u00e3o sobre petr\u00f3leo e \u00f3leo diesel<\/strong> e <strong>refor\u00e7a o regime sancionat\u00f3rio aplic\u00e1vel a pr\u00e1ticas abusivas no setor de combust\u00edveis<\/strong>.<\/p>\n<p>A norma possui <strong>for\u00e7a de lei desde a sua publica\u00e7\u00e3o<\/strong> e integra o conjunto de medidas emergenciais adotadas para <strong>mitigar os impactos da alta dos pre\u00e7os internacionais do petr\u00f3leo<\/strong>, assegurar o <strong>abastecimento interno<\/strong> e <strong>proteger o consumidor final<\/strong>.<\/p>\n<p><strong>Operacionaliza\u00e7\u00e3o e Pagamento<\/strong>:<\/p>\n<p>Compete \u00e0 Ag\u00eancia Nacional do Petr\u00f3leo, G\u00e1s Natural e Biocombust\u00edveis (ANP) a operacionaliza\u00e7\u00e3o integral do programa, incluindo:<\/p>\n<ul>\n<li>habilita\u00e7\u00e3o dos agentes econ\u00f4micos;<\/li>\n<li>apura\u00e7\u00e3o dos valores;<\/li>\n<li>verifica\u00e7\u00e3o de conformidade;<\/li>\n<li>autoriza\u00e7\u00e3o e pagamento da subven\u00e7\u00e3o.<\/li>\n<\/ul>\n<p><strong>Habilita\u00e7\u00e3o dos Benefici\u00e1rios<\/strong>:<\/p>\n<p>A habilita\u00e7\u00e3o \u00e9 <strong>volunt\u00e1ria<\/strong> e depende de <strong>requerimento formal \u00e0 ANP<\/strong>, por meio de <strong>termo de ades\u00e3o<\/strong>. A ades\u00e3o<\/p>\n<ul>\n<li>\u00e9 v\u00e1lida para todos os per\u00edodos de apura\u00e7\u00e3o;<\/li>\n<li>exige responsabilidade integral pela veracidade das informa\u00e7\u00f5es prestadas;<\/li>\n<li>condiciona\u2011se \u00e0 <strong>autoriza\u00e7\u00e3o para compartilhamento de dados fiscais<\/strong> pela Receita Federal com a ANP, exclusivamente para fins de fiscaliza\u00e7\u00e3o da subven\u00e7\u00e3o<\/li>\n<\/ul>\n<p>Os agentes habilitados poder\u00e3o interromper sua participa\u00e7\u00e3o, com efeitos a partir do per\u00edodo subsequente.<\/p>\n<p><strong>Condi\u00e7\u00e3o de Pre\u00e7o<\/strong><\/p>\n<p>O pagamento da subven\u00e7\u00e3o somente ser\u00e1 devido quando o pre\u00e7o de comercializa\u00e7\u00e3o do diesel for igual ou inferior ao pre\u00e7o de refer\u00eancia, definido de forma regionalizada pela ANP.<\/p>\n<p>O agente econ\u00f4mico dever\u00e1 comercializar o produto pelo pre\u00e7o de refer\u00eancia menos o valor da subven\u00e7\u00e3o, sob pena de perda do benef\u00edcio e aplica\u00e7\u00e3o de san\u00e7\u00f5es.<\/p>\n<p><strong>Imposto de Exporta\u00e7\u00e3o<\/strong>:<\/p>\n<p>A Medida Provis\u00f3ria institui:<\/p>\n<ul>\n<li><strong>al\u00edquota de 12%<\/strong> do imposto de exporta\u00e7\u00e3o sobre <strong>\u00f3leos brutos de petr\u00f3leo<\/strong> (NCM 2709), com possibilidade de redu\u00e7\u00e3o por ato do Comit\u00ea\u2011Executivo de Gest\u00e3o da C\u00e2mara de Com\u00e9rcio Exterior;<\/li>\n<li><strong>al\u00edquota de 50%<\/strong> do imposto de exporta\u00e7\u00e3o sobre <strong>\u00f3leo diesel<\/strong> (NCM 2710.19.21), enquanto perdurar a subven\u00e7\u00e3o econ\u00f4mica.<\/li>\n<\/ul>\n<p>A medida busca <strong>desestimular a exporta\u00e7\u00e3o de diesel<\/strong> durante o per\u00edodo de concess\u00e3o do benef\u00edcio e <strong>priorizar o abastecimento do mercado interno<\/strong>.<\/p>\n<p><strong>Aten\u00e7\u00e3o<\/strong>:agentes do setor de combust\u00edveis devem revisar seus <strong>modelos de precifica\u00e7\u00e3o<\/strong>, <strong>procedimentos de compliance<\/strong>, <strong>contratos de exporta\u00e7\u00e3o<\/strong> e <strong>estrat\u00e9gias fiscais<\/strong>, considerando os efeitos combinados da subven\u00e7\u00e3o, do imposto de exporta\u00e7\u00e3o e do novo regime sancionat\u00f3rio.<\/p>\n<p>A equipe do Tribut\u00e1rio Consultivo do Hondatar Advogados permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem mais informa\u00e7\u00f5es sobre o assunto.<\/p>\n<p>Edson Takashi Kondo<\/p>\n<p><a href=\"mailto:edson.kondo@hondatar.com.br\">edson.kondo@hondatar.com.br<\/a><\/p>\n<p>Adriano Rodrigo da Silva Agra<\/p>\n<p><a href=\"mailto:adriano.agra@hondatar.com.br\">adriano.agra@hondatar.com.br<\/a><\/p>\n<p>Lucas Oliveira Silva Santos <br \/><a href=\"mailto:lucas.santos@hondatar.com.br\">lucas.santos@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Medida Provis\u00f3ria n\u00ba 1.340, de 12 de mar\u00e7o de 2026, autoriza a concess\u00e3o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-616","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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