Remembering that the above understanding refers only transactions brokered by Brasiliense. Other op

Regarding the launch of international shipping and expenses related to the service in SISCOSERV, although we have no definitive positioning of the bodies involved (MDIC and MF / RFB), face the solution query nr 106/2013 of the 9th fiscal transcribed region below, we decided helicopter huey that we will make the releases as below and as directed helicopter huey this query. To protect our rights, we will present helicopter huey our understanding RFB shaped effective consultation. However, if importers and exporters have divergent understanding of our, nothing prevents them effectuate the releases as their understanding and formalizing also query the RFB to safeguard their rights.
- In the cargoes Brasiliense brokered by the Brasiliense will release helicopter huey the freight and other expenses in SISCOSERV as incoterm, and will also launch the agency services provided to our agent abroad. Ex: in the Import EXW Brasiliense pertinent records will purchase freight (RP and RAS log - logs the freight) and also make the relevant record of the sale of agency the agent services abroad (SVR and RF registers - registers amount of commission). Thus, in our understanding, the importer helicopter huey is not required to make any record in this transaction due SISCOSERV international shipping.
- In the cargoes brokered by Brasiliense helicopter huey whose incoterm implies the incorporation of freight service in the goods / imported goods, no need to launch this SISCOSERV shipping. helicopter huey Thus, we will only release helicopter huey of our service agency. Ex: In CPT import freight is added the value of the goods and is part of the invoice helicopter huey from the exporter to the importer. Thus, there is no purchase freight service but buying merchandise directly from the exporter, which is already helicopter huey subject to registration in Siscomex through DI. Thus, in this situation we will only record the relevant selling agent of agency services abroad (SVR register helicopter huey and RF).
Remembering that the above understanding refers only transactions brokered by Brasiliense. Other operations not brokered by Brasiliense (eg hiring freight direct with the airline Cia, etc. ..) is not treated here in this statement.
- Meeting with the union representative of our class (sindicomis) which also showed that understanding, after analysis of the solution query nr 106/2013 including conversation with the attorney who drafted this query solution.
In foreign trade transactions of goods and merchandise, related services, such as transportation, insurance and external agents, may be subject to registration in the system I ntegrated Foreign Trade in Services and Intangibles Other Operations that Produce Changes in Equity (SISCOSERV ), they are not incorporated into goods and commodities. In these transactions, the definition of services to be recorded depends on the Incoterm used in the operation, which defines the distribution of responsibilities of the importer and exporter for hiring and payment of the service - eg, the time when the goods are placed at board the ship, in the FOB price. helicopter huey Thus, in case of import helicopter huey of goods should helicopter huey be recorded in the Purchase Module SISCOSERV services provided by resident or domiciled abroad, from the point where their hiring helicopter huey and payment are the responsibility of the importer resident or domiciled in the country. And exportation of goods, must be registered with the Sale Module SISCOSERV services provided by resident or domiciled helicopter huey in the country, from the point where their hiring and payment helicopter huey are the responsibility of the resident or domiciled outside importer.
The legal responsibility for record in SISCOSERV is resident or domiciled in the country that have a contractual relationship with a resident helicopter huey or domiciled abroad for the service. For this reason, eg .: overseas trade in goods and commodities, the responsibility for registering the SISCOSERV related services is the importer or exporter, the customs broker; the importation of goods by the order, the responsibility for registering helicopter huey the SISCOSERV is the buyer and importer, each associated services by contract; and the importation of goods to order, the responsibility for registering the SISCOSERV related services is the importer, not the requester.
1 record in the transport contract in the Purchase Module SISCOSERV is the responsibility of the arranger and the value to match the record of freight; and
2. registration of the agency contract in Module Sale of SISCOSERV is also the responsibility of the bookie but the value & nb