Alana Aiche do Carmo Dahrouj
Lawyer at Marcos Martins Advogados
Last Wednesday (March 11), the Superior Court of Justice changed its previously settled position, ruling that Capatazia services (unloading, handling and checking of cargo and goods already in national territory) are part of the calculation basis for Import Tax.
For Import Tax to be levied, the calculation basis consists of the customs value calculated under the terms of the General Agreement on Tariffs and Trade (GATT 1994), known as the Customs Valuation Agreement, made up of the value of the services of loading, unloading, handling and transporting the imported goods to the customs port or airport.
Previously, the pro-taxpayer view was that including the value of these services in the tax base violated the limits set out in the Customs Valuation Agreement.
With the expansion of the basis for calculating Import Tax, taxpayers need to discuss the start of the current application of the understanding, in order to verify the right to apply the previous understanding to relationships prior to that judgment.
Marcos Martins Advogados makes its tax team available for further clarification on this issue.
