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The Special Customs Transit regime is the transit that allows the transportation of goods, under the customs control, from one point to another of the customs territory, with the suspension of taxes.
The juridical nature of this regime is the suspension of the tax obligations, generated with the entrance and the exit of the goods in the national territory. Its economic nature goes by from the fact that the goods transit from one point to another of the customs territory, without integrating the national wealth or for it to contribute, in virtue of the suspension of the tax demand for a determined period of time.
The customs transit makes possible the interiorization of the customs activities that will be performed in the distribution of the border, providing the decrease of work of those distributions and thus unburdening the primary zone.
The regime subsists from the place of origin (initial point of the itinerary) to the place of destine (final point of the itinerary), and from the moment of the clearance for Customs Transit executed through the distribution of IRS that has the jurisdiction in place of origin up until the moment in which the distribution that has jurisdiction of the place of destine certifies the arrival of the goods.
Some customs transit operation modalities are:
• foreign goods transportation, by vehicle or sealed container, from the entrance point in the national territory up until the closest customs station of the import company, where the customs clearance must occur.
• The national or nationalized goods transportation, after going through the process of clearance for export, from the place of origin up until the place of destine, for shipment or storing in the customs area for the next shipment.
The transportation of goods under operation of customs transit may be executed by previous authorized transportation companies, at a precarious character, through the Secretary of Treasury (IRS). The customs authority, under which jurisdiction the goods are found to be transported, considers the customs transit regimen, establishing route, term for execution of the operation, term for the proving of the arrival and necessary cautions.
The fiscal obligations relative to the merchandise under the special regime of the customs transit will be constituted in a responsibility term that may assure its eventual liquidation and charging.
The clearance is still foreseen on tires, where the content of the import or export is verified in the vehicle or container in which it is already loaded, contributing for the economy and speediness of the procedure. Basic Legislation: - Law nº 9.611, of 19/FEB/1998 - Decree nº 4.543, of 26/DEC2/02, arts. 267 to 305 - Decree nº 4.765, of 24/JUN/03 - Normative instruction SRF nº 12, of 30/JAN/98 - Normative instruction SRF nº 38, of 19/APR/01 - Normative instruction SRF nº 205, of 25/SEP/2002 - Normative instruction SRF nº 248, of 25/NOV/2002 - Normative instruction SRF nº 262, of 20/DEC/2002 - Normative instruction SRF nº 263, of 20/DEC/2002 - Normative instruction SRF nº 295, of 04/FEB/2003