São Paulo announces new rules related to the importation of goods through CAT Ordinance 24/2020, published on 03/11. With immediate application, it provides for the procedures related to the importation of goods or assets from abroad.
The Coordinator of Tax Administration, in view of the provisions of item I of Article 115 and § 1 of Article 137 of the Regulation of the Tax on Operations Relating to the Circulation of Goods and on the Provision of Interstate and Intermunicipal Transportation and Communication Services – RICMS, approved by Decree 45.490, of 11-30-2000, and the provisions of ICMS Agreements 85/09, of 09-25-2009, and 143/02, of 12-13-2002, issues the following ordinance:
The procedures for analysis and release of goods or assets imported from abroad shall be carried out by the following public service units of the Department of Finance and Planning:
- Tax Post of Campinas, when customs clearance is carried out in a customs office located within the territorial area of the Regional Tax Delegation of Campinas – DRT-05;
- Tax Post of Guarulhos, when customs clearance is carried out in a customs office located within the territorial area of the Regional Tax Delegation of Guarulhos – DRT-13;
- Center for Specialized Foreign Trade Services – NSE-COMEX of the Regional Tax Delegation of Santos – DRT02, when customs clearance is carried out at the other customs offices located in this State or in another Unit of the Federation.
The discipline established in this ordinance applies, where applicable, to ongoing operations of importation of goods and assets from abroad.
Importation of goods
The payment of the ICMS due in operations of importation of goods or assets from abroad, by an individual or legal entity, even if not a habitual taxpayer of the tax, whatever its purpose, must be made by means of a collection form issued through the Import Control System – SIMP, available at the electronic address https://www3.fazenda.sp.gov.br/Simp/, as follows:
I – when customs clearance is carried out in São Paulo territory, by means of the State Tax Collection Form – GARE-ICMS, indicating the revenue code “120-0”;
II – when customs clearance is carried out in another unit of the federation, by means of the National Form for Collection of State Taxes – GNRE, indicating the revenue code “10005-6”.
GLME
The Form for the Release of Foreign Goods without Proof of Payment of ICMS – GLME, in accordance with the model set forth in the Sole Annex of ICMS Agreement 85/2009, of 09-25-2009, has the purpose of proving to the depositary of the bonded warehouse or to the customs authority that payment of the tax is not required, in whole or in part, by virtue of immunity, exemption, non-incidence, deferral, on account of a court decision, or for another reason, without prejudice to the demand for the tax at a later time, under the terms of the legislation, if deemed due.
The endorsements on the GLMEs related to goods classified under the codes of the Mercosur Common Nomenclature/Harmonized System – NCM/SH 2207.10.00, 2207.10.10, 2207.20.10, 2207.20.11, 2709.00.10, 2710.11.51, 2710.11.59, 2710.12.49, 2710.12.51, 2710.12.59, 2710.19.11, 2710.19.19, 2710.19.21, 2710.19.22, 2710.19.29, 2711.19.10, and 2905.11.00 shall be carried out by the NSE-COMEX of the Regional Tax Delegation of Santos – DRT-02.
Transit of imported goods and assets – Tax Document
The transit of goods or assets imported from abroad must be accompanied by the corresponding tax document, except in cases of exemption provided for in the legislation, by the collection form of the tax due, and by the GLME, as applicable.
Special regimes will not be extended
The special regimes granted on the basis of CAT Ordinance 59 OF 2007, and in force on the date of publication of this ordinance, shall produce effects only until the end of their validity, and shall not be extended.
Revocation of CAT Ordinance 59/2007
CAT Ordinance 24/2020 revokes, as of today, 03/11, CAT Ordinance 59 of 2007, which dealt with the procedures related to the importation of goods or assets from abroad in the State of São Paulo.
Consult here the full text of CAT Ordinance 24/2020 – pages 20 and 21 of the Official Gazette of the State of São Paulo (DOE-SP) of 03/11.
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Source: sigaofisco.com.br
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