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{"id":1380,"date":"2019-02-14T14:47:59","date_gmt":"2019-02-14T17:47:59","guid":{"rendered":"http:\/\/www.rota46.com.br\/?p=1380"},"modified":"2019-02-14T14:48:02","modified_gmt":"2019-02-14T17:48:02","slug":"portaria-coana-no-6-de-25-de-janeiro-de-2019-registro-das-operacoes-de-importacao-por-conta-e-ordem-de-terceiro-e-por-encomenda","status":"publish","type":"post","link":"http:\/\/www.rota46.com.br\/legislacao-camex\/portaria-coana-no-6-de-25-de-janeiro-de-2019-registro-das-operacoes-de-importacao-por-conta-e-ordem-de-terceiro-e-por-encomenda\/","title":{"rendered":"PORTARIA COANA N\u00ba 6, DE 25 DE JANEIRO DE 2019 – Registro das opera\u00e7\u00f5es de importa\u00e7\u00e3o por conta e ordem de terceiro e por encomenda."},"content":{"rendered":"\n

PORTARIA\nCOANA N\u00ba 6, DE 25 DE JANEIRO DE 2019<\/strong><\/p>\n\n\n\n

DOU 14\/02\/2019<\/strong><\/p>\n\n\n\n

Disp\u00f5e<\/strong> sobre os\nprocedimentos de vincula\u00e7\u00e3o e de presta\u00e7\u00e3o de informa\u00e7\u00f5es para fins de registro\ndas opera\u00e7\u00f5es de importa\u00e7\u00e3o<\/strong> por conta e ordem de terceiro e por encomenda.<\/p>\n\n\n\n

          O COORDENADOR\nGERAL DE ADMNISTRA\u00c7\u00c3O ADUANEIRA<\/strong>, no uso da atribui\u00e7\u00e3o que lhe confere o\ninciso II<\/a> do art. 334 do Regimento Interno da Secretaria Especial da Receita\nFederal do Brasil, aprovado pela Portaria MF n\u00ba 430<\/a>, de 9 de outubro de 2017, e\ntendo em vista o disposto no art. 6\u00ba<\/a> da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.861, de 27\nde dezembro de 2018, resolve:<\/p>\n\n\n\n

          Art. 1\u00ba<\/strong>\nOs procedimentos de vincula\u00e7\u00e3o e de presta\u00e7\u00e3o de informa\u00e7\u00f5es para fins de\nregistro das opera\u00e7\u00f5es de importa\u00e7\u00e3o por conta e ordem de terceiro e por encomenda\nser\u00e3o realizados, por meio do Portal \u00danico de Com\u00e9rcio Exterior (Pucomex), na\nforma disciplinada nesta Portaria, em atendimento ao disposto no art. 6\u00ba<\/a> da\nInstru\u00e7\u00e3o Normativa RFB n\u00ba 1.861, de 27 de dezembro de 2018.<\/p>\n\n\n\n

          Art. 2\u00ba<\/strong>\nO adquirente de mercadoria importada por sua conta e ordem, o importador por\nconta e ordem, o encomendante predeterminado e o importador por encomenda\ndever\u00e3o, previamente ao registro da declara\u00e7\u00e3o de Importa\u00e7\u00e3o, estar habilitados\nno Sistema de Com\u00e9rcio Exterior, nos termos da Instru\u00e7\u00e3o Normativa RFB n\u00ba\n1.603<\/a>, de 15 de dezembro de 2015.<\/p>\n\n\n\n

          Art. 3\u00ba<\/strong>\nO adquirente de mercadoria importada por sua conta e ordem ou o encomendante\npredeterminado dever\u00e1 registrar diretamente no Pucomex, no m\u00f3dulo\n“Cadastro de Intervenientes”, a vincula\u00e7\u00e3o com a contratada.<\/p>\n\n\n\n

          \u00a7 1\u00ba <\/strong>Para\no procedimento descrito no caput, o respons\u00e1vel legal da empresa poder\u00e1 incluir\nrepresenta\u00e7\u00e3o para o importador no m\u00f3dulo “Cadastro de\nIntervenientes”, aba “Representa\u00e7\u00e3o por Terceiro”.<\/p>\n\n\n\n

          \u00a7 2\u00ba <\/strong>Para\nfins no disposto no caput e no \u00a7 1\u00ba, o respons\u00e1vel legal da empresa ou o\nrepresentante dever\u00e1 estar marcado como “cadastrador” no m\u00f3dulo de\nCadastro de Intervenientes do Pucomex.<\/p>\n\n\n\n

          Art. 4\u00ba<\/strong>\nO importador por conta e ordem de terceiro, dever\u00e1 selecionar, na aba\n“Importador” no campo “Caracteriza\u00e7\u00e3o da Opera\u00e7\u00e3o”, o Tipo\n“Importa\u00e7\u00e3o por Conta e Ordem de Terceiro”.<\/p>\n\n\n\n

          \u00a7 1\u00ba<\/strong>\nNa aba “Importador” referida no caput, no campo “Adquirente da\nMercadoria”, o importador por conta e ordem de terceiro dever\u00e1 indicar o\nn\u00famero de inscri\u00e7\u00e3o no Cadastro Nacional de Pessoas Jur\u00eddicas (CNPJ do\nadquirente de mercadoria importada por sua conta e ordem.<\/p>\n\n\n\n

          \u00a7 2\u00ba<\/strong>\nTendo em vista o Siscomex ainda n\u00e3o dispor da op\u00e7\u00e3o Tipo “Importa\u00e7\u00e3o por\nEncomenda” e de um campo espec\u00edfico para o CNPJ do encomendante\npredeterminado, o importador por encomenda dever\u00e1 utilizar a aba\n“importador” destinada \u00e0 identifica\u00e7\u00e3o do adquirente da mercadoria\nimportada por sua conta e ordem, e indicar na aba “B\u00e1sicas” no campo\n“Informa\u00e7\u00f5es Complementares” da declara\u00e7\u00e3o de Importa\u00e7\u00e3o, que se\nrefere a uma importa\u00e7\u00e3o por encomenda.<\/p>\n\n\n\n

          Art. 5\u00ba<\/strong>\nO contrato firmado entre o importador por conta e ordem de terceiro e o\nadquirente de mercadoria estrangeira importada por sua conta e ordem ou entre o\nimportador por encomenda e o encomendante predeterminado, conforme estabelecido\nno \u00a7 2\u00ba<\/a> do art. 2\u00ba e no \u00a7 2\u00ba<\/a> do art. 3\u00ba da Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.861, de\n2018, respectivamente, dever\u00e1 ser anexado, pelo importador, conforme o caso, em\ndossi\u00ea pr\u00f3prio, espec\u00edfico para cada contrato, por meio da funcionalidade\n“Anexa\u00e7\u00e3o de Documentos Digitalizados do Pucomex, observada a legisla\u00e7\u00e3o\nespec\u00edfica.<\/p>\n\n\n\n

          Par\u00e1grafo\n\u00fanico.<\/strong> O dossi\u00ea a que se refere o caput dever\u00e1 ser vinculado a cada\ndeclara\u00e7\u00e3o de Importa\u00e7\u00e3o registrada, amparada pelo respectivo contrato,\nindependentemente do canal de sele\u00e7\u00e3o aduaneira.<\/p>\n\n\n\n

          Art. 6\u00ba<\/strong>\nEsta Portaria entra em vigor na data de sua publica\u00e7\u00e3o no Di\u00e1rio Oficial da\nUni\u00e3o.<\/p>\n\n\n\n

JACKSON\nALUIR CORBARI<\/p>\n","protected":false},"excerpt":{"rendered":"

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