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Master's Dissertation
DOI
10.11606/D.100.2018.tde-27112017-142643
Document
Author
Full name
Fabio Campos Fatalla
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2017
Supervisor
Committee
Sanches, Regina Aparecida (President)
Boukouvalas, Nicolas Theophanis
Duarte, Adriana Yumi Sato
Marcicano, João Paulo Pereira
Title in Portuguese
Proposta de metodologia para classificação fiscal de mercadorias têxteis na Nomenclatura Comum do Mercosul 
Keywords in Portuguese
Classificação Fiscal de Têxteis
NCM
Sistema Harmonizado
Abstract in Portuguese
A Classificação Fiscal de Mercadorias está entre as principais dificuldades do dia a dia das empresas uma vez que é fundamental na determinação de vários impostos e taxas, notadamente, na apuração dos tributos envolvidos nas operações de importação e exportação. Com o aumento das operações de exportação e, principalmente, de importação nos últimos anos na área têxtil, a correta classificação de mercadorias tornou-se tema de fundamental importância no setor. Considerando o exposto, esse trabalho teve por objetivo analisar a classificação de materiais têxteis na Nomenclatura Comum do Mercosul (NCM) e desenvolver uma metodologia que possibilite e facilite a sua correta classificação. Através da identificação de pontos chaves na classificação dos produtos foram construídos fluxogramas lógicos de decisão que permitiram chegar à correta classificação de quatro produtos escolhidos como pilotos mostrando a aplicabilidade da metodologia proposta
Title in English
Proposal of a methodology for tax classification of textile goods in the Mercosur Common Nomenclature
Keywords in English
Harmonized System
NCM
Textile Tax Classification
Abstract in English
Fiscal Goods Classification is one of the main difficulties in companies' day-to-day operations since it is fundamental in the determination of many tax and fees, in particular, in the determination of the taxes involved in import and export operations. With the increase of the export operations and, mainly, of the import in the last years in the textile area, the correct classification of commodities became a subject of fundamental importance in the sector. Considering the above, this work aimed to analyze the classification of textile materials in the Mercosul Common Nomenclature (NCM) and to develop a methodology that allows and facilitates its correct classification. By means of the identification of key points in the classification of the products, logical decision flow diagrams were constructed that allowed to reach the correct classification of four products chosen as pilots showing the applicability of the proposed methodology
 
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Publishing Date
2018-02-07
 
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