O que acontece se eu cadastrar uma NCM errada?
Entenda as consequências que o equívoco pode trazer
A Nomenclatura Comum do Mercosul, ou simplesmente NCM é um sistema ordenado que permite determinar um único código numérico para representar uma determinada mercadoria. Esse código de oito dígitos identifica a natureza das mercadorias e produtos a serem tributados, facilitando a coleta e análise das estatísticas do comércio exterior e, por isso, é tão importante.
A NCM é uma sigla regional para categorização de mercadorias adotada pelo Brasil, Argentina, Paraguai e Uruguai desde 1995, sendo utilizada em todas as operações de comércio exterior dos países do Mercosul.
Ela identifica:
- A Incidência de Tributos
- Acordos Internacionais
- A aplicação de normas administrativas
Alguns documentos no comércio exterior exigem a NCM, como:
- Conhecimento de embarque marítimo
- Certificado de Origem
- Nota Fiscal de Entrada ou Saída
Diversos erros podem ocorrer na hora de cadastrar a NCM e nós vamos te apresentar os mais comuns.
Quando algum equívoco ocorre, as consequências podem ser a níveis estaduais ou federais, já que a NCM é utilizada por ambas as esferas para controle aduaneiro e de carga tributária.
No âmbito Estadual, o incorreto preenchimento da NCM interfere na cobrança do ICMS e a necessidade ou não do recolhimento da Substituição Tributária. Isso irá interferir em toda a cadeia tributária, e mesmo com a correção, será aplicada multa.
Já no âmbito administrativo, é pela NCM que se identifica o Tratamento dado à operação para a importação ou exportação daquele produto. Situações como registros prévios, licenças antes do embarque, cotas ou até mesmo proibições são identificadas pelo código. No caso dele estar errado, a operação se torna ilegal, já que não foi corretamente nomeada e avaliada.
Mas há multas por NCM preenchida errada?
Sim. E ela depende do erro cometido. Confira a lista de possibilidades indicadas pelo Comex Blog
Para o II, IPI, PIS e COFINS a multa a ser aplicada será de 37,5% da diferença.
Se o recolhimento incorreto for o Direito Antidumping, a multa aplicada será de 75% da diferença, sem possibilidade de redução de 50%.
Para a Classificação Incorreta, quando é necessário alterar no documento aduaneiro, a multa exigida é de 1% do Valor Aduaneiro, com mínimo de R$ 500,00 por alteração.
No âmbito administrativo, as multas poderão variar, conforme sua legislação própria dos órgãos anuentes.
O mais relevante é a multa aplicada pela Receita Federal nos casos em que se exige licenciamento prévio.
Poderá ser de 30% do Valor Aduaneiro nos casos de Ausência de LI (previsto no Art. 706, I, a, do Regulamento Aduaneiro), sem possibilidade de redução.
Ou 30% do Valor Aduaneiro para as situações de LI deferida após o embarque, com possibilidade de redução, e teto mínimo de R$ 500,00 e máximo de R$ 5.000, por licenciamento.
Ainda há os casos no âmbito estadual, que depende de uma análise mais detalhada em um dos 27 regulamentos de ICMS do país.
NCM incorreto: como proceder
O comerciante que receber um produto com código NCM incorreto deverá passar para seu fornecedor o código correto. Se for constatado o erro na codificação, o Fisco vai verificar os lançamentos do passado e poderá cobrar a diferença de alíquota, com multas e juros.
Para evitar problemas com o Fisco é importante atualizar a base cadastral em relação aos códigos NCM que a empresa utiliza. O órgão responsável para consultas sobre classificação de mercadorias, que pode apresentar soluções para as dúvidas e problemas, é a Receita Federal por meio da Coordenação Geral do Sistema Aduaneiro e da Superintendência Regional.
Como evitar multas?
Sempre que precisar, recomendamos consultar o site da Receita Federal, órgão responsável no Brasil por listas os produtos e o seu respectivo NCM.
Se nessa pesquisa você não encontrar nada equivalente ou parecido com o produto que você está buscando, solicite uma consulta perante a Receita Federal do Brasil, para solucionar dúvidas sobre a classificação fiscal das mercadorias.
Essa é única forma e a mais indicada por especialistas em Comércio Exterior para sanar qualquer dúvida a respeito da correta identificação da NCM. Feita dentro prazo, a consulta impede a aplicação de multa e juros de mora a respeito do produto motivo da consulta.
A consulta sobre classificação fiscal de mercadorias, formulada por escrito, é o instrumento que o contribuinte possui para dirimir dúvidas sobre a correta identificação da NCM, que deve referir-se a somente 1 produto por processo.
A consulta eficaz, formulada antes do prazo legal para recolhimento de tributo, impede a aplicação de multa de mora e de juros de mora, relativamente à matéria consultada.
Lembre-se que a nota fiscal que conste um NCM inexistente será rejeitada, acarretando em custos mais altos para a operação logística.
Recebi uma nota com a NCM errada o que fazer?
Caso você seja um comerciante e tenha recebido um produto que não esteja corretamente identificado na nota fiscal a NCM, você deve informar ao seu fornecedor sobre o erro, sob pena de ser autuado. Quando constatado o erro na codificação, o Fisco verificará os lançamentos do passado, cabendo a cobrança da diferença de alíquota, com multas e juros pertinentes.
Invista em profissionais
Como foi possível ver, a NCM errado na carga despachada pode acarretar em diversos problemas, como altos custos para o seu negócio além de atrasar sua mercadoria.
A melhor forma de prevenir para que nenhum problema aconteça é contar com um bom profissional de comércio exterior e ter um sistema de emissão de notas organizado, além de sempre consultar a Receita Federal do Brasil em caso de dúvidas.
Hoje trouxemos um tema um pouco mais complexo para quem não trabalha diretamente com importação ou exportação, mas que é muito relevante para o negócio desse público. É preciso lembrar que quem recebe mercadorias também deve ficar atento ao código.
Gostou de saber mais sobre a NCM? Agora caso você precise, já sabe que esse é um item importante da nota fiscal.
Nos conte nos comentários algum tema que você gostaria que abordássemos aqui no blog do Gestor Loja. Nosso objetivo é sempre sanar dúvidas e auxiliar empreendedores a administrar melhor o seu negócio. Conte com a gente!
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