Brazil: Comércio Internacional sem Complicação

Por Vera Kanas Grytz e Carolina Jezler Müller, respectivamente, sócia e associada de TozziniFreire Advogados na área de Comércio Exterior

O comércio exterior é sujeito a uma séria de controles impostos pelas aduanas e outros órgãos de cada país, a fim de monitorar o fluxo de bens pelas fronteiras, evitar a entrada de bens proibidos em território nacional ou que não atendam a determinados requisitos técnicos, garantir o pagamento dos tributos devidos, entre outros. Tais controles burocratizam os processos de importação e de exportação, e se traduzem em custos para os operadores do comércio exterior.

O Acordo de Facilitação de Comércio da Organização Mundial do Comércio (OMC), que entrou em vigor recentemente, resulta de um consenso multilateral em favor da simplificação das operações aduaneiras como instrumento de promoção do comércio internacional.

Note-se seu caráter altamente sistêmico, pois nenhum país se oporá a cumprir obrigações como: divulgar informações sobre procedimentos aduaneiros; criar pontos focais para esclarecimento de dúvidas; implementar medidas de transparência, imparcialidade e não discriminação nas medidas aduaneiras; divulgar taxas e impostos aplicáveis; limitar taxas aduaneiras; processar documentos de importação previamente ao desembarque; adotar pagamento eletrônico dos tributos devidos; criar programas de operador econômico autorizado (OEA); instaurar procedimentos de janela única; ou adotar padrões internacionais.

De modo geral, o acordo visa a oferecer maior segurança e previsibilidade jurídica para os operadores, e simplificam os processos aduaneiros, tornando-os mais céleres.

Os países desenvolvidos foram instados a implementar todas as obrigações imediatamente. Países em desenvolvimento – incluindo o Brasil – podem solicitar um prazo maior para implementação de algumas obrigações, mediante notificação à OMC.

O Brasil já se encontrava em estágio adiantado de implementação dos temas do acordo em diversos aspectos, tendo notificado à OMC como pontos pendentes a consulta prévia, o processamento dos documentos de importação previamente à chegada da mercadoria, o OEA, e o prévio processamento dos documentos de trânsito aduaneiro.

De fato, o Brasil possui um procedimento de consulta à Receita Federal do Brasil. Entretanto, o mecanismo de consulta é restrito a questões relativas a classificação tarifária, e não prevê prazo para conclusão. O acordo exige que mecanismos de consultas também incluam dúvidas acerca de origem do bem importado, e possivelmente consultas acerca da aplicação dos regimes aduaneiros especiais e valoração aduaneira. Tais pontos a serem implementados pelo Brasil contribuirão para uma maior previsibilidade das operações de comércio exterior.

Medidas a serem implementadas pelo Brasil sobre processamento dos documentos de importação pré-embarque e sobre o processamento prévio do trânsito aduaneiro, otimizarão o tempo de transporte e desembaraço, resultando em redução de custos.

Com relação ao OEA, o acordo estabelece que deverá ser implementado um programa que ofereça aos operadores certificados benefícios como menor percentagem de cargas submetidas à inspeção física, desembaraço mais célere, dentre outros. O programa brasileiro de OEA está em fase de implementação, e já conta com mais de 70 operadores certificados. O programa trará maior celeridade e redução de custos nas operações de comércio exterior dos operadores certificados e, no futuro, permitirá que os operadores certificados brasileiros se beneficiem do programa também em outros países.

Por fim, cabe dizer que, muito embora não tenha sido objeto de notificação pelo Brasil, cabendo, portanto, a adoção imediata, o portal único de comércio exterior foi lançado em 23 de março de 2017 e sua implementação deve ser concluída apenas em 2018. O portal único é de extrema importância para desburocratizar o processo de desembaraço aduaneiro, que será realizado por meio de um único sistema no qual todos os órgãos envolvidos no comércio exterior terão acesso.

É inegável que o Brasil já implementa grande parte das obrigações estabelecidas pelo Acordo de Facilitação ao Comércio. No entanto, a implementação de algumas medidas pendentes, bem como a melhora dos processos já existentes, poderão otimizar os fluxos comerciais no país. Ademais, o cumprimento do acordo por todos os membros da OMC irá beneficiar exportadores e importadores brasileiros nas operações de comércio exterior no país de destino ou de origem da mercadoria comercializada.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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