Qual a importância do AFRMM para o comércio exterior?

por | mar 30, 2022 | Uncategorized | 19.020 Comentários

Nos últimos dias, foi feita uma publicação no Diário Oficial da União informando o valor das novas alíquotas sobre o Adicional ao Frete para Renovação da Marinha Mercante (AFRMM), os custos foram serão reduzidos, com isso, as empresas foram beneficiadas.

A seguir, falaremos mais sobre a AFRMM, o que é, como surgiu e para que serve.

O que é e para que serve a AFRMM?

Como falamos logo acima AFRMM significa Frete Adicional de Renovação da Marinha Mercante, que foi instituído pelo Decreto nº 2.404/1987 e regulamentado pela Lei nº 10.893/2004, a lei passou por diversas alterações desde então, mas sempre existiu como forma de satisfazer, apoiar, auxiliar o desenvolvimento da marinha mercante e da indústria de construção e reparação naval brasileira, que constitui o Fundo da Marinha Mercante (FMM).

Quem tem a obrigação de pagar o adicional e como é calculado?

É obrigatório o pagamento deste é o início efetivo da operação de descarregamento da embarcação em algum porto brasileiro, não importando se a carga é de importação ou cabotagem.

O AFRMM é calculado sobre a remuneração do transporte aquaviário. Antes das alterações feitas e publicadas esses dias as alíquotas eram:

  • 25% na navegação de longo curso;
  • 40% na navegação fluvial e lacustre, transporte de granéis líquidos nas regiões Norte e Nordeste;
  • 10% na navegação de cabotagem.

Com as mudanças feitas e o novo decreto, as alíquotas que as empresas devem se preocupar, são:

  • 8% na navegação de cabotagem;
  • 8% na navegação de longo curso;

Na alíquota de 40% na navegação fluvial e lacustre, transporte de granéis líquidos nas regiões Norte e Nordeste, não teve alteração.

Casos de isenção do AFRMM:

Existem alguns casos de suspensão, isenção ou ressarcimento do adicional, por isso é importante estar sempre ligado nas mudanças para garantir os seus direitos e não ficar no prejuízo, portanto, consulte os casos específicos na lei de acordo com cada operação. Veja alguns casos:

  • Isenção e Suspensão: consultar artigos 14 e 15 da Lei nº 10.893/2004;
  • Restituição e Ressarcimento: formalizar pedido junto à Receita Federal através do preenchimento do formulário disponível no site oficial do Governo: https://www.gov.br/pt-br
  • Para casos de não incidência: consultar artigo 4º da Lei nº 10.893/2004 e no art. 17 da Lei nº 9.432/1997;

Quais são os impactos que a economia brasileira pode sofrer com a alteração do AFRMM?

Segundo o Ministério da Economia, a redução do AFRMM ajudará a reduzir a inflação no Brasil e poderá levar a uma queda de pelo menos 4% nos preços das cestas básicas. Sabemos que embora o Brasil seja autossuficiente na produção de diversos produtos, inclusive alimentos, ainda necessita de diversos insumos importados, portanto produtos estrangeiros que compõem grande parte da nossa economia, por isso medidas fiscais como essa, ou um dólar em queda que afeta diretamente os preços no mercado interno, tornando as importações mais atrativas e gerando maiores margens de lucro para as empresas.

Saiba mais:

Quer saber mais sobre a AFRMM? Sobre como a Log pode te ajudar na sua importação e exportação? E quais são nossos serviços?

Entre em contato conosco e saiba mais!

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