O corredor de importação, é um benefício fiscal que o estado de MG concede a importadores situados em MG e o desembaraço ocorre no próprio estado.
Você sabe o que é e como funciona o corredor de importação de Minas Gerais?
Para incentivar e aquecer a economia mineira, o Corredor Mineiro de Importação é um programa de incentivo fiscal aos contribuintes que exercem a atividade de importação de mercadorias, seja para revenda ou para processo industrial comercial de importação.
O corredor de importação é conhecido como um dos regimes tributários setoriais na economia mineira (TTS) autorizados pelo estado de Minas Gerais.
Como o corredor de importação de Minas Gerais funciona na prática?
Os contribuintes sujeitos a regime especial terão o ICMS diferido na importação de mercadorias obtidas para fins de comercialização específica, válido apenas se o desembaraço das mercadorias ocorrer no território do Estado de Minas Gerais. Um adiamento é um adiamento de pagamentos de impostos. Como o ICMS é diferido, os tributos serão pagos posteriormente para liberação das mercadorias recebidas diferidas.
Também será concedido crédito presumido de ICMS nas vendas internas e interestaduais, independentemente de a mercadoria ter contrapartida nacional.
Normalmente, o crédito presumido para bens similares produzidos no Brasil está entre 2,5% e 5%. O crédito presumido varia de 3% a 6% se países semelhantes estiverem disponíveis.
Os incentivos fiscais se aplicam a todos os bens importados?
O TTS do corredor de importação não se aplica a todos os bens importados. Com conhecimento do requerente, o estado define as exceções, produtos que não são elegíveis ao benefício, por meio de uma lista conhecida como “lista negativa” que é publicada durante a vigência do sistema.
A lista negativa inclui combustíveis, derivados do tabaco, produtos siderúrgicos e alguns alimentos como café, leite e farinha de trigo.
Os procedimentos para esse sistema estão previstos na regulamentação do estado de Minas Gerais?
Não. O corredor de importação não possui legislação específica no regulamento do ICMS do Estado de Minas Gerais, por ser um tratamento tributário especial concedido via termo conforme o fisco mineiro.
Como o regime especial do corredor de importação é solicitado?
O TTS Corredor de importação é obtido por pedido feito por processo administrativo, realizado através do Sistema Integrado de Administração da Receita Estadual (SIARE).
Corredor de Importação de Minas Gerais: como otimizar o pagamento de ICMS
O Corredor Mineiro de Importação oferece condições que ajudam a otimizar o fluxo de caixa e a gestão tributária dos importadores, adequando a forma de incidência do ICMS sobre determinados produtos ou mercadorias importadas. Veja abaixo as condições especiais relacionadas a este imposto:
Corredor de importação: Extensão do ICMS
O diferimento do ICMS é uma forma de postergar o pagamento desse imposto até o momento da entrada da mercadoria importada no país. Dessa forma, o comprador tem o direito de não pagar o ICMS no ato do desembaraço aduaneiro, liberar a mercadoria e recolher o ICMS apenas nas operações seguintes, constantes da nota fiscal de venda ou transferência interagências.
Este benefício também se aplica aos bens substituídos, portanto, o ICMS-ST só é calculado, retido e recolhido após a saída dos bens do estabelecimento do importador, solucionando os problemas associados à necessidade de pedidos de restituição do imposto em operações transnacionais.
Corredores de importação: ICMS – créditos presumidos
Inicialmente, a empresa deixou de ser creditada, pois o ICMS incidente sobre as mercadorias importadas foi diferido para o próximo embarque. Isso ocorre porque os impostos não são pagos nesta fase. Porém, a partir daí, é concedido o crédito consignado com base no valor da operação de saída para redução da alíquota de ICMS efetivamente paga.
Corredor de Importação de Minas Gerais: Crédito Diferido de Pagamento de ICMS e ICMS-ST
Esta opção foi avaliada como sendo muito benéfica financeiramente para a empresa. Isso porque reduz o caixa com um impacto econômico significativo ao permitir que um ativo considerado “dinheiro ruim” pelo mercado obtenha resultados por ser considerado de difícil utilização. Especialmente para empresas que atuam principalmente na revenda interestadual, essa vantagem tem efeitos significativos na gestão tributária.
Corredores de importação: como se beneficiar
Durante o processo de importação, para o contribuinte obter esse benefício, é interessante que o desembaraço aduaneiro ocorra em Minas Gerais. No entanto, caso a operação não seja realizada em Minas Gerais, as partes podem apresentar justificativa, mas isso depende de autorização prévia do governo do estado.
Portanto, para obter o benefício, a empresa deverá formalizar o requerimento junto ao Governo do Estado de Minas Gerais, por meio do Sistema Nacional de Administração Integrada de Tributos – SIARE, e iniciar o procedimento administrativo desta reclamação. Existem pré-requisitos e estruturas necessárias, bem como a preparação do projeto operacional. Ressalte-se que o regime especial de tributação é aplicável apenas aos contribuintes que adotam o regime de pagamento a débito ou a crédito.
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