Afrmm Base Legal

29 Sep Afrmm Base Legal

The information contained herein is of a general nature and should not be construed as legal, accounting or tax advice or an opinion of Ernst & Young LLP to the reader. The reader is also cautioned that such material may not be applicable or appropriate to the reader`s specific situation or needs and may require consideration of non-tax and other tax factors if an action is to be considered. The reader should contact their LLP or other tax professional before taking any action based on this information. Ernst & Young LLP assumes no obligation to inform the reader of any change in tax laws or any other factor that may affect the information contained herein. Dessa forma, o entendimento é que o Adicional ao Frete para a Renovação da Marinha Mercante (AFRMM), conhecido popularmente como taxa da Marinha Mercante, deve ser incluído da base de cálculo do ICMS. Thus, the state tax office changes its position (manifested by oral contact) in that the value of the addition must be included in the iCMS calculation basis. At the end of 2013, a user of the Accounting Forum asked the following question: « I wonder if the AFRMM (merchant navy) invades the calculation basis of the iCMS? And what would be the legal basis? Another user had already conducted a formal consultation with the Department of Finance and had received a full response. It is worth highlighting a few excerpts that follow below. With NF-e 3.1, a special field has been created through income in which the taxpayer can declare the Merchant Navy Fee (AFRMM). With this, many importers began to wonder: Should I include AFRMM in the iCMS calculation basis for imports? Fertilizer imports are the main tax base of the ARFMM, said Renato Conchon, coordinator of the Economic Center of the Brazilian Agricultural Federation (CNA). « The reduction has good potential to boost Brazilian economic activity, » he said.

He believes that this will benefit not only agricultural products such as soybeans, maize and cotton, but also those destined for the domestic market, such as green vegetables. Reducing the additional cargo turnover rate for merchant shipping for long-distance shipping and cabotage could lead to savings on imports. Taxpayers should consider adapting their insightful documents to the new tariffs. I – 25% (vinte e cinco por cento) na navegação de longo curso; The estimates are included in an information note prepared by the Economic Policy Secretariat (SPE) of the Ministry of the Economy, which analyses the economic impact of the measure. The document, which is expected to be presented to Valor, is expected to be released on Wednesday. Antes 25%, o AFRMM referente ao frete internacional foi reduzido para 8% após a derrubada dos vetos presidenciais pelo Congresso Nacional. Thus, after the promulgation of the veto parts of Law No. 14.301/22 in the Official Journal of 25.03.2022, the rate increased to 8%. Cheaper freight improves the conditions for manufacturers to use more advanced technology packages, he said.

For example, better quality seeds and larger amounts of fertilizer. This increases productivity and reduces the price for the consumer. Since the new sentences only from the 25. In March 2022, taxpayers who applied the reduced rates before that date must pay the difference between the old and the new rate. The trader is the additional collection control system for the renewal of the merchant navy, through which shipping companies, shipping agencies and freight agents provide the necessary information for the customs control of ships, cargo units and freight in inland waterway transport, import and export, as well as for the control of the AFRMM collection. A reduction in freight rates for merchant marine renewal (AFRMM), which has been included in the law regulating short sea shipping (between ports of the same country), called BR do Mar, and which is being analyzed by Congress, could reduce the basic food basket by about 4% and positively affect GDP by 0.2%. due to reduced import costs. All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, without the written permission of Ernst & Young LLP, including by photocopying, faxing, recording, entering or using any information storage and retrieval system. Após o registro da DI, os pedidos de isenções e de suspensões devem ser solicitados nas unidades da RFB, por meio de formulário preenchido e entregue conforme procedimentos da IN RFB nº 1.412/2013 e orientações sobre Entrega de Documentos Digitais.

II – 10% (dez por cento) na navegação de cabotagem; e Taxpayers who have imported into Brazil should consider adjusting their insightful documents to reflect the new rates. The new rates will also be included in customs declarations and the calculation of the state tax, as the AFRMM will be taken into account in the calculation of this tax. As a result, taxpayers who import large quantities of goods could experience a significant reduction in import costs. O AFRMM destina-se a atender aos encargos da intervenção da União no apoio ao desenvolvimento da marinha mercante e da indústria de construção e reparação naval brasileiras, e constitui fonte básica do Fundo da Marinha Mercante (FMM). River and sea transport in the transport of liquid bulk goods in the northern and north-eastern regions O pagamento deve ser feito no site do Sistema Mercante e somente são aceitas contas do Banco do Brasil. In order to have access to the trader, it is necessary to request the registration of the statutory auditor as the recipient, who can then connect his customs agent. Access to the dealer system, accreditation and profile application You who deal with foreign trade and import products by sea must have heard the term AFRMM, which stands for Additional Cargo for the renewal of the merchant navy and is a tax levied on cargo. The issues of exemption and suspension are provided for in Articles 14 and 15 of Law No 10.893/2004 respectively and concern in particular imports subject to a special customs procedure, such as: Admission to time and inconvenience.

The reduction of 25% for long-haul shipping and 10% for cabotage shipping to 8% reduces the cost of imports arriving through ports. However, the freight rate has increased over the past two years. Non-impact is automatically granted in the concessionaire system, as provided for in Article 4 of Law No 10.893/2004 and Article 17 of Law No 9.432/1997. Applications for exemption and suspension of the tax previously requested from the Department of merchant marine (DMM) are now required in the merchant system, provided that they are requested before the registration of the import declaration (DI). The AFRMM cup meets an old CNA requirement, Conchon said. However, the negotiating group wanted the rate to be lowered to zero instead of 8%. Lowering taxation is the possible agreement to approve the BR of the Sea`s proposal, he said. Although it does not appear to be as effective, the AFRMM charge is an expense that must be taken into account at the time of importation, since its collection is linked to the value of the sea freight, depending on the value of the cargo that collection due, exempted or suspended can greatly affect the cost of the process. The fact resulting from the AFRMM is the actual start of the unloading operation of the ship in a Brazilian port, which may come from abroad, long-distance shipping or Brazilian ports, cabotage navigation or river and sea transport. The AFRMM is calculated on the basis of the remuneration of water transport using the following rates: In agricultural production, the cost reduction is aimed at fertilizers and pesticides.

According to the note, the transport of urea between the Black Sea and the port of Paranaguá (Paraná), which costs $ 31 per ton, becomes $ 39.00 with an AFRMM of 25%.