Tributação na importação: aplicação do termo de acordo de regime especial do Estado da Paraíba

Abstract

The present work has the objective of analyzing the taxes levied on the importation of goods originating from abroad, showing which taxes are involved in the importation process, as well as its tax jurisdiction, procedures involving the entry of merchandise into national territory and application of regime Special. The information was obtained through laws, regulations, access to governmental sites, bibliographical sources and works related to the foreign trade area. Subsequently, a study was carried out in an import process with and without the use of the benefit of the Agreement of Special Regime established by the government of the State of Paraíba through Decree No. 23.210, of 07/29/2002. The research has a qualitative character, since it evaluates the data for a better understanding about the subject and can still be classified as descriptive in relation to the objectives. The results demonstrate that the payment of ICMS with the use of TARE is advantageous for the companies that import, considering the reduction of the value paid of taxes in the customs clearance of goods. The Term of Agreement of Special Regime, besides presenting an economy for the companies that import the benefit, attracts entrepreneurs and new investments, thus developing the economy of the State.