{"id":842,"date":"2021-03-08T18:37:57","date_gmt":"2021-03-08T21:37:57","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/justica-federal-reverte-entendimento-do-fisco-sobre-importacao-de-bens-usados\/"},"modified":"2026-09-29T19:24:52","modified_gmt":"2026-09-29T22:24:52","slug":"justica-federal-reverte-entendimento-do-fisco-sobre-importacao-de-bens-usados","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/justica-federal-reverte-entendimento-do-fisco-sobre-importacao-de-bens-usados\/","title":{"rendered":"Justi\u00e7a Federal reverte entendimento do fisco sobre importa\u00e7\u00e3o de bens usados"},"content":{"rendered":"<p>Em a\u00e7\u00e3o patrocinada pela \u00e1rea de Com\u00e9rcio Internacional do Escrit\u00f3rio Honda, Teixeira, Araujo, Rocha, Advogados, a 4\u00aa Vara Federal da Se\u00e7\u00e3o Judici\u00e1ria de Santos proferiu senten\u00e7a no \u00e2mbito de A\u00e7\u00e3o Anulat\u00f3ria de D\u00e9bito Fiscal, na data de 25.02.2021, julgando procedentes os pedidos formulados por empresa importadora, no sentido de serem reconhecidos como novas as mercadorias importadas para fins de concess\u00e3o do benef\u00edcio de Ex-Tarif\u00e1rio, bem como anulado o Processo Administrativo a que deu causa a respectiva autoridade aduaneira.<\/p>\n<p>Toda a problem\u00e1tica envolvendo a empresa importadora teve como pano de fundo a importa\u00e7\u00e3o de moldes projetados para a fabrica\u00e7\u00e3o dos componentes automotivos, bens estes considerados usados por Laudo de Inspe\u00e7\u00e3o emitido no curso do despacho de importa\u00e7\u00e3o, o que acabaria por impedir o enquadramento das aludidas mercadorias no Regime Aduaneiro de Ex-Tarif\u00e1rio.<\/p>\n<p>Esse cen\u00e1rio motivou o ajuizamento da respectiva a\u00e7\u00e3o judicial, pela qual ficaram inicialmente demonstrados os requisitos para a concess\u00e3o de medida liminar, possibilitado o imediato desembara\u00e7o aduaneiro dos bens.<\/p>\n<p>Ao longo do tr\u00e2mite judicial, a mat\u00e9ria foi submetida a minuciosa per\u00edcia, que constatou n\u00e3o existir elementos t\u00e9cnicos suficientes para afirmar que os bens haviam sido importados na condi\u00e7\u00e3o de usados.<\/p>\n<p>Assim, acompanhando as conclus\u00f5es periciais, foi prolatada senten\u00e7a pelo MM. Ju\u00edzo da 4\u00aa Vara Federal de Santos, julgando procedentes os pedidos formulados pela importadora, no sentido de reconhecer a condi\u00e7\u00e3o de novas das mercadorias importadas e o direito ao enquadramento nos respectivos ex-tarif\u00e1rios, bem como anulado o Processo Administrativo impugnado.<\/p>\n<p>A decis\u00e3o ainda \u00e9 pass\u00edvel de recurso pela Uni\u00e3o Federal.<\/p>\n<p>De toda forma, o julgado em destaque traduz-se em uma vit\u00f3ria relevante para a empresa relacionada, que poder\u00e1 dar seguimento regular \u00e0s suas atividades empresariais, al\u00e9m de se revelar como um importante precedente para os importadores que eventualmente se depararem com autua\u00e7\u00f5es desta natureza.<\/p>\n<p>A \u00e1rea de Com\u00e9rcio Internacional do Honda, Teixeira, Araujo, Rocha, Advogados permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem maiores informa\u00e7\u00f5es sobre o assunto.<\/p>\n<p><strong>Felipe Rainato Silva<\/strong><\/p>\n<p><a href=\"mailto:fabio@hondatar.com.br\">felipe.silva@hondatar.com.br<\/a><\/p>\n<p><strong>Rita de C\u00e1ssia Correard Teixeira<\/strong><\/p>\n<p><a href=\"mailto:teixeira@hondatar.com.br\">teixeira@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em a\u00e7\u00e3o patrocinada pela \u00e1rea de Com\u00e9rcio Internacional do Escrit\u00f3rio Honda, Teixeira, Araujo, Rocha, [&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":[39,38,1],"tags":[],"class_list":["post-842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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