Microenterprises that are part of Simples Nacional (Brazil’s simplified tax regime) can import goods from Paraguay by land more quickly. A change in the customs control system speeds up the entry of articles across the border between Foz do Iguaçu (PR) and Ciudad del Este, in the neighboring country.
A normative instruction issued by the tax authority (published this month) reduced steps in the qualification of microenterprises for the special import regime. The new rule also allows the deactivation of the Harpia System in purchases by microentrepreneurs. In operation for a little over ten years, Harpia is software that detects irregularities through the analysis of the taxpayer’s purchasing patterns.
According to the Federal Revenue Service (RF), in addition to increasing the speed of the release of goods, deactivating the system will generate annual savings of at least R$ 7 million for the tax authority. Since the beginning of the Unified Tax Regime (RTU), the importation of goods across the Friendship Bridge had been subject to inspection by the Harpia System.
Created in 2009, the RTU allows the importation, by a qualified retail importing microenterprise, of certain goods from Paraguay, by land, at the Ciudad del Este–Foz do Iguaçu border. The release occurs through the unified payment of the federal taxes and contributions due, with simplified customs clearance.
At the time of registering the import declaration, the microenterprise pays 25% on the invoice to the tax authority, subject to the minimum reference values established by the Revenue Service. Of the total rate, 7.88% corresponds to the Import Tax, 7.87% to the Tax on Industrialized Products (IPI), 7.6% to the Contribution for the Financing of Social Security (Cofins), and 1.65% to the Social Integration Program (PIS).
In addition to being part of Simples Nacional—a simplified regime for the payment of taxes by micro and small enterprises—the importers must be previously qualified by the Federal Revenue Service. The RTU may only be used for the purchase of electronic products, such as information technology, telecommunications, and electronic-electrical goods.
Simplified importation does not cover the following products: goods not intended for the end consumer; weapons and ammunition, fireworks, and explosives; beverages (including alcoholic ones); cigarettes; motor vehicles in general and watercraft of all types (including parts and components, such as tires); medicines; used goods and goods whose importation is suspended or prohibited in Brazil.
List – The Executive Branch listed in the annex to Decree No. 6,956, of 9/9/2009 the goods that may be imported under the protection of the RTU (positive list). In general, the list includes products from the electronics industry (information technology, telecommunications, and electronic-electrical goods). Read more in RFB Normative Instruction No. 1698/2017.
(Sources: RF and EBC)
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