{"id":25775,"date":"2024-08-28T23:35:43","date_gmt":"2024-08-28T23:35:43","guid":{"rendered":"https:\/\/jcconsultoriatributaria.com.br\/site\/?p=25775"},"modified":"2024-08-28T23:35:43","modified_gmt":"2024-08-28T23:35:43","slug":"ncm-receita-divulga-coletanea-de-pareceres","status":"publish","type":"post","link":"https:\/\/jcconsultoriatributaria.com.br\/site\/?p=25775","title":{"rendered":"NCM: Receita divulga colet\u00e2nea de Pareceres"},"content":{"rendered":"

Receita Federal divulga colet\u00e2nea de pareceres sobre classifica\u00e7\u00e3o de mercadorias<\/b><\/p>\n

Esta Medida foi divulgada pela Instru\u00e7\u00e3o Normativa n\u00ba 2.171, publicada no DOU de 10\/01\/24.<\/p>\n

Sabe aquele \u201cperrengue tribut\u00e1rio\u201d que \u00e9 definir a classifica\u00e7\u00e3o da mercadoria, para identificar a tributa\u00e7\u00e3o das opera\u00e7\u00f5es?<\/p>\n

Voc\u00ea sabia que a Receita Federal \u00e9 o \u00f3rg\u00e3o respons\u00e1vel por determinar qual \u00e9 a classifica\u00e7\u00e3o correta de determina mercadoria?<\/p>\n

Colet\u00e2nea de pareceres sobre a classifica\u00e7\u00e3o de mercadorias<\/b><\/p>\n

De acordo com a Instru\u00e7\u00e3o Normativa n\u00ba 2.171\/2024, os pareceres ter\u00e3o car\u00e1ter vinculativo para a Secretaria Especial da Receita Federal do Brasil (RFB) e para os demais intervenientes no com\u00e9rcio internacional, e ser\u00e3o adotados como elemento subsidi\u00e1rio fundamental para a classifica\u00e7\u00e3o de mercadorias com caracter\u00edsticas semelhantes \u00e0s das mercadorias objeto de sua an\u00e1lise.<\/p>\n

Voc\u00ea sabe a import\u00e2ncia da classifica\u00e7\u00e3o correta das mercadorias?<\/p>\n

Sem a classifica\u00e7\u00e3o n\u00e3o \u00e9 poss\u00edvel emitir documento fiscal eletr\u00f4nico (NF-e, CF-e-SAT) de circula\u00e7\u00e3o de mercadorias, identificar a tributa\u00e7\u00e3o do Imposto de Importa\u00e7\u00e3o, IPI, ICMS, PIS e Cofins.<\/p>\n

Esta Instru\u00e7\u00e3o Normativa revogou as seguintes Instru\u00e7\u00f5es Normativas:<\/p>\n

I \u2013 a Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.747, de 28 de setembro de 2017;<\/p>\n

II \u2013 a Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.859, de 24 de dezembro de 2018; e III \u2013 a Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.926, de 16 de mar\u00e7o de 2020<\/p>\n

Confira\u00a0aqui\u00a0<\/a>integra da Instru\u00e7\u00e3o Normativa n\u00ba 2.171\/2024, que passar a valer a partir de 01 de fevereiro de 2024.<\/p>\n","protected":false},"excerpt":{"rendered":"

Receita Federal divulga colet\u00e2nea de pareceres sobre classifica\u00e7\u00e3o de mercadorias Esta Medida foi divulgada pela Instru\u00e7\u00e3o Normativa n\u00ba 2.171, publicada no DOU de 10\/01\/24. Sabe aquele \u201cperrengue tribut\u00e1rio\u201d que \u00e9 definir a classifica\u00e7\u00e3o da mercadoria, para identificar a tributa\u00e7\u00e3o das opera\u00e7\u00f5es? Voc\u00ea sabia que a Receita Federal \u00e9 o \u00f3rg\u00e3o respons\u00e1vel por determinar qual \u00e9 a classifica\u00e7\u00e3o correta de determina mercadoria? Colet\u00e2nea de pareceres sobre a classifica\u00e7\u00e3o de mercadorias De acordo com a Instru\u00e7\u00e3o Normativa n\u00ba 2.171\/2024, os pareceres ter\u00e3o car\u00e1ter vinculativo para a Secretaria Especial da Receita Federal do Brasil (RFB) e para os demais intervenientes no com\u00e9rcio internacional, e ser\u00e3o adotados como elemento subsidi\u00e1rio fundamental para a classifica\u00e7\u00e3o de mercadorias com caracter\u00edsticas semelhantes \u00e0s das mercadorias objeto de sua an\u00e1lise. Voc\u00ea sabe a import\u00e2ncia da classifica\u00e7\u00e3o correta das mercadorias? Sem a classifica\u00e7\u00e3o n\u00e3o \u00e9 poss\u00edvel emitir documento fiscal eletr\u00f4nico (NF-e, CF-e-SAT) de circula\u00e7\u00e3o de mercadorias, identificar a tributa\u00e7\u00e3o do Imposto de Importa\u00e7\u00e3o, IPI, ICMS, PIS e Cofins. Esta Instru\u00e7\u00e3o Normativa revogou as seguintes Instru\u00e7\u00f5es Normativas: I \u2013 a Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.747, de 28 de setembro de 2017; II \u2013 a Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.859, de 24 de dezembro de 2018; e III \u2013 a Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.926, de 16 de mar\u00e7o de 2020 Confira\u00a0aqui\u00a0integra da Instru\u00e7\u00e3o Normativa n\u00ba 2.171\/2024, que passar a valer a partir de 01 de fevereiro de 2024.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-25775","post","type-post","status-publish","format-standard","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=\/wp\/v2\/posts\/25775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=25775"}],"version-history":[{"count":1,"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=\/wp\/v2\/posts\/25775\/revisions"}],"predecessor-version":[{"id":25776,"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=\/wp\/v2\/posts\/25775\/revisions\/25776"}],"wp:attachment":[{"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=25775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jcconsultoriatributaria.com.br\/site\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}