{"id":1706,"date":"2021-05-10T21:40:45","date_gmt":"2021-05-11T00:40:45","guid":{"rendered":"https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/"},"modified":"2022-11-11T14:08:00","modified_gmt":"2022-11-11T17:08:00","slug":"metodos-de-valoracao-aduaneira","status":"publish","type":"post","link":"https:\/\/mastersul.com.br\/en\/metodos-de-valoracao-aduaneira\/","title":{"rendered":"M\u00e9todos de valora\u00e7\u00e3o aduaneira"},"content":{"rendered":"

O valor aduaneiro, base de c\u00e1lculo do imposto de importa\u00e7\u00e3o e de outros tributos incidentes na importa\u00e7\u00e3o de mercadoria, \u00e9 o valor da mercadoria importada, de acordo com o artigo VII do Acordo Geral sobre Tarifas Aduaneiras e Com\u00e9rcio (GATT).<\/p>\n

No Brasil o valor aduaneiro, segundo as normas do art. VII do GATT e regulamentado pelos artigos 75 a 89 do Decreto 6.759\/2009 (Regulamento Aduaneiro), \u00e9 composto pelo:<\/p>\n

– Valor da Mercadoria;<\/p>\n

– Custo do transporte internacional;<\/p>\n

– Gastos relativos \u00e0 carga, \u00e0 descarga e ao manuseio (THC \/ Capatazia);<\/p>\n

– Custo do seguro internacional.<\/p>\n

O Acordo de Valora\u00e7\u00e3o Aduaneira (AVA) estabelece seis m\u00e9todos, que devem ser aplicados de maneira sucessiva, sendo eles:<\/p>\n

M\u00e9todo 1 \u2013 Valor da transa\u00e7\u00e3o \u2013\u00a0<\/strong>deve ser considerado o pre\u00e7o efetivamente pago ou a pagar pelas mercadorias importadas. Este m\u00e9todo \u00e9 utilizado apenas quando a importa\u00e7\u00e3o resulte de opera\u00e7\u00e3o comercial de compra e venda.<\/p>\n

M\u00e9todo 2 \u2013 Valor id\u00eantico<\/strong>\u00a0\u2013 deve ser considerada o pre\u00e7o de mercadoria id\u00eantica importada para sua valora\u00e7\u00e3o.<\/p>\n

M\u00e9todo 3 \u2013 Valor similar<\/strong>\u00a0\u2013 deve ser considerado o pre\u00e7o de mercadoria similar importada para sua valora\u00e7\u00e3o.<\/p>\n

M\u00e9todo 4 \u2013 Valor de revenda<\/strong>\u00a0\u2013 neste m\u00e9todo a autoridade aduaneira analisa o valor da mercadoria revendida no mercado interno, deduzindo os custos e lucro para obter o valor presumido da mercadoria.<\/p>\n

M\u00e9todo 5 \u2013 Valor computado<\/strong>\u00a0\u2013 o valor computado ser\u00e1 igual \u00e0 soma do valor das mat\u00e9rias e da fabrica\u00e7\u00e3o, lucro e despesas gerais e os custos de todas as demais despesas necess\u00e1rias para a produ\u00e7\u00e3o das mercadorias importadas. Estas informa\u00e7\u00f5es podem ser solicitadas pela Receita Federal para o exportador\/fabricante do produto importado.<\/p>\n

M\u00e9todo 6 – Valor baseado em crit\u00e9rio razo\u00e1vel \u2013\u00a0<\/strong>se o valor aduaneiro das mercadorias importadas n\u00e3o puder ser determinado pelos m\u00e9todos anteriores, ser\u00e3o utilizados crit\u00e9rios razo\u00e1veis dispostos no art. VII do GATT e com base em dados dispon\u00edveis no pais de importa\u00e7\u00e3o. Sendo os crit\u00e9rios: pre\u00e7o de venda no pais de importa\u00e7\u00e3o de mercadorias produzidas neste; sistema que preveja a ado\u00e7\u00e3o para fins aduaneiros do mais alto entre dois valores alternativos; pre\u00e7o no mercado interno do pa\u00eds de exporta\u00e7\u00e3o; custo de produ\u00e7\u00e3o; pre\u00e7o de mercadorias vendidas para exporta\u00e7\u00e3o para pa\u00edses diferentes; valores aduaneiros m\u00ednimos; e valores arbitr\u00e1rios ou fict\u00edcios.<\/p>\n

Com base nos m\u00e9todos de valora\u00e7\u00e3o aduaneira, a autoridade aduaneira tem condi\u00e7\u00f5es de verificar o valor aduaneiro declarado pelo importador para fins de tributa\u00e7\u00e3o.\u00a0\u00a0<\/strong><\/p>\n

Decreto Legislativo n\u00b0 30\/1994<\/a><\/p>\n

Decreto n\u00b0 1.355\/1994<\/a><\/p>\n

Instru\u00e7\u00e3o Normativa n\u00b0 318\/2003<\/a><\/p>\n

Instru\u00e7\u00e3o Normativa n\u00b0 327\/2003<\/a><\/p>\n

Decreto n\u00b0 6.759\/2009<\/a><\/p>\n

 <\/p>\n

Em caso de d\u00favidas conte conosco!!
\nContato Mastersul<\/a><\/p>\n

 <\/p>\n

\n
\n

BRUNO GOUDEL<\/p>\n<\/div>\n

Consultor Aduaneiro na MASTERSUL COMEX<\/p>\n","protected":false},"excerpt":{"rendered":"

O valor aduaneiro, base de c\u00e1lculo do imposto de importa\u00e7\u00e3o e de outros tributos incidentes na importa\u00e7\u00e3o de mercadoria, \u00e9 o valor da mercadoria importada, de acordo com o artigo VII do Acordo Geral sobre Tarifas Aduaneiras e Com\u00e9rcio (GATT). No Brasil o valor aduaneiro, segundo as normas do art. VII do GATT e regulamentado […]<\/p>\n","protected":false},"author":1,"featured_media":1707,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"rop_custom_images_group":[],"rop_custom_messages_group":[],"rop_publish_now":"initial","rop_publish_now_accounts":[],"rop_publish_now_history":[],"rop_publish_now_status":"pending","footnotes":""},"categories":[1],"tags":[],"class_list":["post-1706","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"acf":[],"yoast_head":"\nM\u00e9todos de valora\u00e7\u00e3o aduaneira<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mastersul.com.br\/en\/metodos-de-valoracao-aduaneira\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:locale:alternate\" content=\"pt_BR\" \/>\n<meta property=\"og:locale:alternate\" content=\"es\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00e9todos de valora\u00e7\u00e3o aduaneira\" \/>\n<meta property=\"og:description\" content=\"O valor aduaneiro, base de c\u00e1lculo do imposto de importa\u00e7\u00e3o e de outros tributos incidentes na importa\u00e7\u00e3o de mercadoria, \u00e9 o valor da mercadoria importada, de acordo com o artigo VII do Acordo Geral sobre Tarifas Aduaneiras e Com\u00e9rcio (GATT). No Brasil o valor aduaneiro, segundo as normas do art. VII do GATT e regulamentado […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mastersul.com.br\/en\/metodos-de-valoracao-aduaneira\/\" \/>\n<meta property=\"og:site_name\" content=\"Mastersul\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-11T00:40:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-11T17:08:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mastersul.com.br\/wp-content\/uploads\/2022\/11\/master_2018_0078.png\" \/>\n\t<meta property=\"og:image:width\" content=\"850\" \/>\n\t<meta property=\"og:image:height\" content=\"350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Gabriel Amarante\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Gabriel Amarante\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/\"},\"author\":{\"name\":\"Gabriel Amarante\",\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/#\\\/schema\\\/person\\\/462270e149759539a07d47944ab9fa83\"},\"headline\":\"M\u00e9todos de valora\u00e7\u00e3o aduaneira\",\"datePublished\":\"2021-05-11T00:40:45+00:00\",\"dateModified\":\"2022-11-11T17:08:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/\"},\"wordCount\":466,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mastersul.com.br\\\/wp-content\\\/uploads\\\/2022\\\/11\\\/master_2018_0078.png\",\"articleSection\":[\"Sem categoria\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/\",\"url\":\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/\",\"name\":\"M\u00e9todos de valora\u00e7\u00e3o aduaneira\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mastersul.com.br\\\/wp-content\\\/uploads\\\/2022\\\/11\\\/master_2018_0078.png\",\"datePublished\":\"2021-05-11T00:40:45+00:00\",\"dateModified\":\"2022-11-11T17:08:00+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/#\\\/schema\\\/person\\\/462270e149759539a07d47944ab9fa83\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mastersul.com.br\\\/wp-content\\\/uploads\\\/2022\\\/11\\\/master_2018_0078.png\",\"contentUrl\":\"https:\\\/\\\/mastersul.com.br\\\/wp-content\\\/uploads\\\/2022\\\/11\\\/master_2018_0078.png\",\"width\":850,\"height\":350},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/metodos-de-valoracao-aduaneira\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/mastersul.com.br\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\u00e9todos de valora\u00e7\u00e3o aduaneira\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/#website\",\"url\":\"https:\\\/\\\/mastersul.com.br\\\/\",\"name\":\"Mastersul\",\"description\":\"Solu\u00e7\u00e3o log\u00edstica e aduaneira para a sua empresa\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mastersul.com.br\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mastersul.com.br\\\/#\\\/schema\\\/person\\\/462270e149759539a07d47944ab9fa83\",\"name\":\"Gabriel Amarante\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5b353e3e410b34e6bf21da9daf0ca97fd281ee9482091f81c438d5225f0e1e19?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5b353e3e410b34e6bf21da9daf0ca97fd281ee9482091f81c438d5225f0e1e19?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5b353e3e410b34e6bf21da9daf0ca97fd281ee9482091f81c438d5225f0e1e19?s=96&d=mm&r=g\",\"caption\":\"Gabriel Amarante\"},\"sameAs\":[\"https:\\\/\\\/gabrielfreelancer.com.br\"],\"url\":\"https:\\\/\\\/mastersul.com.br\\\/en\\\/author\\\/amarante\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\u00e9todos de valora\u00e7\u00e3o aduaneira","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mastersul.com.br\/en\/metodos-de-valoracao-aduaneira\/","og_locale":"en_US","og_type":"article","og_title":"[:pt]M\u00e9todos de valora\u00e7\u00e3o aduaneira[:] - Mastersul","og_description":"O valor aduaneiro, base de c\u00e1lculo do imposto de importa\u00e7\u00e3o e de outros tributos incidentes na importa\u00e7\u00e3o de mercadoria, \u00e9 o valor da mercadoria importada, de acordo com o artigo VII do Acordo Geral sobre Tarifas Aduaneiras e Com\u00e9rcio (GATT). No Brasil o valor aduaneiro, segundo as normas do art. VII do GATT e regulamentado […]","og_url":"https:\/\/mastersul.com.br\/en\/metodos-de-valoracao-aduaneira\/","og_site_name":"Mastersul","article_published_time":"2021-05-11T00:40:45+00:00","article_modified_time":"2022-11-11T17:08:00+00:00","og_image":[{"width":850,"height":350,"url":"https:\/\/mastersul.com.br\/wp-content\/uploads\/2022\/11\/master_2018_0078.png","type":"image\/png"}],"author":"Gabriel Amarante","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Gabriel Amarante","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/#article","isPartOf":{"@id":"https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/"},"author":{"name":"Gabriel Amarante","@id":"https:\/\/mastersul.com.br\/#\/schema\/person\/462270e149759539a07d47944ab9fa83"},"headline":"M\u00e9todos de valora\u00e7\u00e3o aduaneira","datePublished":"2021-05-11T00:40:45+00:00","dateModified":"2022-11-11T17:08:00+00:00","mainEntityOfPage":{"@id":"https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/"},"wordCount":466,"commentCount":0,"image":{"@id":"https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/#primaryimage"},"thumbnailUrl":"https:\/\/mastersul.com.br\/wp-content\/uploads\/2022\/11\/master_2018_0078.png","articleSection":["Sem categoria"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/","url":"https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/","name":"M\u00e9todos de valora\u00e7\u00e3o aduaneira","isPartOf":{"@id":"https:\/\/mastersul.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/#primaryimage"},"image":{"@id":"https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/#primaryimage"},"thumbnailUrl":"https:\/\/mastersul.com.br\/wp-content\/uploads\/2022\/11\/master_2018_0078.png","datePublished":"2021-05-11T00:40:45+00:00","dateModified":"2022-11-11T17:08:00+00:00","author":{"@id":"https:\/\/mastersul.com.br\/#\/schema\/person\/462270e149759539a07d47944ab9fa83"},"breadcrumb":{"@id":"https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/#primaryimage","url":"https:\/\/mastersul.com.br\/wp-content\/uploads\/2022\/11\/master_2018_0078.png","contentUrl":"https:\/\/mastersul.com.br\/wp-content\/uploads\/2022\/11\/master_2018_0078.png","width":850,"height":350},{"@type":"BreadcrumbList","@id":"https:\/\/mastersul.com.br\/metodos-de-valoracao-aduaneira\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/mastersul.com.br\/"},{"@type":"ListItem","position":2,"name":"M\u00e9todos de valora\u00e7\u00e3o aduaneira"}]},{"@type":"WebSite","@id":"https:\/\/mastersul.com.br\/#website","url":"https:\/\/mastersul.com.br\/","name":"Mastersul","description":"Solu\u00e7\u00e3o log\u00edstica e aduaneira para a sua empresa","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mastersul.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/mastersul.com.br\/#\/schema\/person\/462270e149759539a07d47944ab9fa83","name":"Gabriel Amarante","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5b353e3e410b34e6bf21da9daf0ca97fd281ee9482091f81c438d5225f0e1e19?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5b353e3e410b34e6bf21da9daf0ca97fd281ee9482091f81c438d5225f0e1e19?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5b353e3e410b34e6bf21da9daf0ca97fd281ee9482091f81c438d5225f0e1e19?s=96&d=mm&r=g","caption":"Gabriel Amarante"},"sameAs":["https:\/\/gabrielfreelancer.com.br"],"url":"https:\/\/mastersul.com.br\/en\/author\/amarante\/"}]}},"_links":{"self":[{"href":"https:\/\/mastersul.com.br\/en\/wp-json\/wp\/v2\/posts\/1706","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mastersul.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mastersul.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mastersul.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mastersul.com.br\/en\/wp-json\/wp\/v2\/comments?post=1706"}],"version-history":[{"count":1,"href":"https:\/\/mastersul.com.br\/en\/wp-json\/wp\/v2\/posts\/1706\/revisions"}],"predecessor-version":[{"id":2424,"href":"https:\/\/mastersul.com.br\/en\/wp-json\/wp\/v2\/posts\/1706\/revisions\/2424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mastersul.com.br\/en\/wp-json\/wp\/v2\/media\/1707"}],"wp:attachment":[{"href":"https:\/\/mastersul.com.br\/en\/wp-json\/wp\/v2\/media?parent=1706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mastersul.com.br\/en\/wp-json\/wp\/v2\/categories?post=1706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mastersul.com.br\/en\/wp-json\/wp\/v2\/tags?post=1706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}