Direito aduaneiro tributário: análise da tributação sobre o comércio exterior de mercadorias à luz dos conceitos, institutos e princípios do direito aduaneiro

Abstract

The aim of this study is to investigate the main concepts, institutes, and principles of Customs Law and how they affect the taxation of foreign trade in goods, including taxes levied on the import and export of tangible movable goods, regardless of their destination or purpose. The concepts of jurisdiction, customs territory, import, export, merchandise, classification, customs value, origin, customs clearance, among others, as well as the fundamental institute of Customs Law, which is the Customs, are essential for understanding the criteria of the rule of incidence of taxes on foreign trade. However, only through the opposing guiding principles is it possible to identify the (relative) scientific autonomy of Customs Law: the principle of national interest and the principle of global integration. These principles not only guide the exercise of customs control and the creation of trade facilitation measures, but also act directly on the taxes levied on foreign trade: in customs taxes (Import and Export Tax), they limit the setting of rates and the granting of preferential treatment on imports (most favored nation clause); in the equalizing taxes (ICMS, IPI, PIS, Cofins and Cide-Fuels), they determine the equalization of the tax burden of imported and domestic products, prohibiting the granting of more favorable treatment to one or another; and the other taxes on foreign trade in goods (AFRMM, Siscomex Fee and Mercante Utilization Fee), end up showing their unlawfulness, either due to the lack of domestic equivalents or the lack of correlation with the cost of state activity. Based on these premises, it is possible to define the rules governing the levying of taxes on foreign trade in goods.