[Free translation]
In another opportunity (Legal Alert # 03/16) we report that the Judiciary has rendered favorable decisions to the importing taxpayers, in the sense that it is illegal to include the costs of CAPATAZIA (THC) in the basis of calculation of the Import Tax.
In a very recent decision, the 1st Section of the Federal Regional Court of the 4th Region, in order to record and reaffirm the interpretation adopted by the Court's Specialized Tax Law Entities, published and published the Statement of Precedent No. 92, with the following wording:
"Summula nº 92 - The cost of services of capatazia does not include the" customs value "for purposes of composition of the basis of calculation of the import tax".
It will be seen that the Court established that the basis of calculation of the Import Tax must correspond only to the customs value, and the costs after the arrival of the goods in the Country (Capatazia or THC) in its calculation basis can not be included.
It should be noted that according to the Law, Capatazia is the activity of goods movement comprising receiving, conference, internal transportation, opening of volumes for the customs conference, handling, storage and delivery, as well as loading and unloading of vessels, when carried out by port equipment.
Thus, in view of the current position of the Judiciary on this matter, we recommend taxpayers (importers) seek, through the filing of a judicial measure, the repetition of amounts unduly collected in the last five years, as well as the judicial declaration of reduction of the calculation basis of Import Tax for future import operations.
