DN CAT No.6
A new legal requirement was issued on September 11th, 2015; it is the DN CAT No. 6 that standardized the issuance of Complement Importation Nota Fiscal.
The link to the full legal content is here: https://www.legisweb.com.br/legislacao/?id=303351
Find below the translation:
- The ICMS tax base on importation as set out in Articles 37, section IV, § 6, the RICMS, should be the constant value of the import document, plus the amount of import Tax (II), the IPI as well as any other taxes, fees, contributions and other customs expenses, that means those actually paid to the customs until the time of clearance of goods, noting that the amount of VAT should integrate their own tax basis (Article 49 RICMS).
- The import ICMS calculation base is the cost of products imported and should be, as a rule (except in exceptional cases, such as the reduction of the calculation basis), reproduced in Total Value of Import NFe. Then, all the values that make up the ICMS tax on the import must appear on the Import NF- referred to in Article 136, I, “f” of the RICMS, which must be issued to post Goods receipt, real or symbolic, products or goods imported. In this regard, it should be noted the following:
2.1. The issuance of NF-e must occur before the goods entering or well on the property as this tax document must accompany their transit from the place of clearance (Articles 136, § 1, and 137, I, both of RICMS) to the destination.
2.2. Values containing own fields in the NF-e (such as ICMS, IPI, PIS, COFINS, AFRMM) should be informed in the applicable fields.
2.3. Values that do not contain own fields, but make up the ICMS tax on imports (such as SISCOMEX rate, weight differences, tax code and fines), should be included in the “Other expenses”.
2.3.1. In that case, the taxpayer may discriminate individually in the “Additional Information” of NF-e, each of the amounts included in the “Other expenses”.
2.4. The fields “Total Freight Amount” and “Total Insurance Amount ” in the Import NF-e should not be filled because:
2.4.1. The “Total Value of Products and Services” must be completed with the customs value (Valor aduaneiro) of the goods or property appearing in the Import Declaration, which already includes freight and international insurance.
18.104.22.168. According to Article 77 of the Federal Decree 6,759 / 2009 (Customs Regulation), part of the customs value: (a) the cost of transport of imported goods to the port or bonded airport of discharge or border point bonded where they are to be met the entry formalities in the customs territory; (b) the expenses for loading, unloading and handling associated with the transportation of imported goods, until the arrival to such locations; and (c) the cost of insurance of the goods during these operations.
2.4.2. National freight and insurance values should not be included in the Import NF-e because it does not make up the cost of importing the goods.
- Supplementary/Complement Import NFe provided for in Article 137, item IV, of RICMS should be issued only known the final cost of imports, this is higher than the value reported in the NF-and original Import.
3.1. Indeed, the Import NF-e and its corresponding NF-and Complement Import seek not reflect the cost of goods to the establishment, but should reflect the cost of the goods imported, so understood the sum of the amounts referred to in Article 37, section IV, the RICMS.
3.2. So do not cause the issuance of Complement Import NF-and (or should be included in the Original Import NF-e) any costs or expenses not compose the ICMS tax on imports, such as:
- (a) national insurance;
- (b) national freight;
- (c) wharfage/Capatazia;
- (d) storage and disposal of goods;
- (e) broker commissions (including the union rate value); and
- (f) exchange brokerage.
- responses to tax queries that are revoked, dealing with the same subject matter, concluded differently.
Concerning so far…
So, if you are running SAP, you should know that:
- According to the CAT No. 6 of 09/11/2015, the items amount should be the “customs Amount” (valor aduaneiro), but if the NF writer is created with the items been the customs amount / valor aduaneiro, the NFe Total amount will be wrong, since it is not considered in the NFe total amount of PIS, COFINS and ICMS.
* Customs Amount / valor aduaneiro = products amount + Freight + Insurance + Capatazia
- The AFRMM amount according to the new rule should not be posted as “other expenses” however, there is no other field to post this amount and still add it to the NFe total amount (the field in the “Import” view on NF header it is only for information, not for amounts composition.
I have raised an OSS Message to SAP since in the past we had similar situation and SAP released changes in the code to the II (Import Tax) be added to the NFe Total Amount (check OSS Note 1616778 – NF-e: NT2011/004 Import Tax Included in NF Totals).
I will update this post once I hear back, but it is important to know that this rule is required when published, that means, September 11th, 2015;
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