{"id":1108,"date":"2025-08-01T00:52:20","date_gmt":"2025-08-01T00:52:20","guid":{"rendered":"https:\/\/toexceed.com.br\/blog\/?p=1108"},"modified":"2025-08-01T00:52:21","modified_gmt":"2025-08-01T00:52:21","slug":"como-funciona-a-taxa-afrmm-no-frete-maritimo","status":"publish","type":"post","link":"https:\/\/toexceed.com.br\/blog\/2025\/08\/01\/como-funciona-a-taxa-afrmm-no-frete-maritimo\/","title":{"rendered":"Como funciona a taxa AFRMM no frete mar\u00edtimo"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A <strong>AFRMM (Adicional ao Frete para Renova\u00e7\u00e3o da Marinha Mercante)<\/strong> \u00e9 uma taxa de grande relev\u00e2ncia no transporte mar\u00edtimo. O objetivo, ent\u00e3o, \u00e9 auxiliar no desenvolvimento da Marinha Mercante e da ind\u00fastria naval brasileira. Por isso, a sua arrecada\u00e7\u00e3o \u00e9 a principal fonte de receita para o Fundo da Marinha Mercante (FMM).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Como Funciona a Taxa AFRMM no Frete Mar\u00edtimo<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A taxa AFRMM \u00e9 um imposto federal que incide sobre o <strong>frete mar\u00edtimo<\/strong> de cargas que chegam ou saem dos portos brasileiros. O pagamento do AFRMM \u00e9 crucial para a libera\u00e7\u00e3o da carga, j\u00e1 que a Receita Federal fiscaliza o recolhimento deste imposto.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Fato Gerador e Responsabilidade<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fato Gerador:<\/strong> O AFRMM incide sobre o <strong>in\u00edcio efetivo da opera\u00e7\u00e3o de descarregamento da embarca\u00e7\u00e3o em porto brasileiro<\/strong>.<\/li>\n\n\n\n<li><strong>Responsabilidade:<\/strong> A responsabilidade pelo pagamento \u00e9 do <strong>importador ou do propriet\u00e1rio da carga<\/strong>. O pagamento deve ser feito antes do registro da Declara\u00e7\u00e3o de Importa\u00e7\u00e3o (DI) para garantir um desembara\u00e7o aduaneiro \u00e1gil.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Base de C\u00e1lculo e Al\u00edquotas<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O AFRMM \u00e9 calculado sobre a remunera\u00e7\u00e3o do transporte aquavi\u00e1rio. Assim, a remunera\u00e7\u00e3o \u00e9 o valor total do frete. A al\u00edquota aplicada varia de acordo com o tipo de navega\u00e7\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Navega\u00e7\u00e3o de Longo Curso (Importa\u00e7\u00e3o e Exporta\u00e7\u00e3o):<\/strong>\n<ul class=\"wp-block-list\">\n<li>A al\u00edquota \u00e9 de <strong>8%<\/strong> sobre o frete. Esta modalidade se aplica a cargas transportadas entre portos brasileiros e estrangeiros.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Navega\u00e7\u00e3o de Cabotagem:<\/strong>\n<ul class=\"wp-block-list\">\n<li>A al\u00edquota \u00e9 de <strong>8%<\/strong> sobre o frete. A navega\u00e7\u00e3o de cabotagem, por sua vez, \u00e9 realizada entre portos brasileiros.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Navega\u00e7\u00e3o Fluvial e Lacustre:<\/strong>\n<ul class=\"wp-block-list\">\n<li>A al\u00edquota pode variar de 8% a 40%, dependendo do tipo de carga (granel s\u00f3lido ou l\u00edquido) e da regi\u00e3o (Norte e Nordeste).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. Como o AFRMM afeta a importa\u00e7\u00e3o<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O AFRMM \u00e9 uma despesa adicional que o importador deve considerar no c\u00e1lculo do custo total da mercadoria. O pagamento do AFRMM \u00e9, em primeiro lugar, uma condi\u00e7\u00e3o para a libera\u00e7\u00e3o da carga. Al\u00e9m disso, ele tamb\u00e9m \u00e9 parte da base de c\u00e1lculo do ICMS. Por conseguinte, a sua inclus\u00e3o no c\u00e1lculo aumenta o valor do imposto estadual.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Isen\u00e7\u00f5es e Casos de N\u00e3o Incid\u00eancia<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A lei prev\u00ea algumas situa\u00e7\u00f5es em que o AFRMM n\u00e3o incide, tais como:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mercadorias que entram no pa\u00eds sob o regime de <strong>Drawback<\/strong> ou <strong>Admiss\u00e3o Tempor\u00e1ria<\/strong>.<\/li>\n\n\n\n<li>Bens sem interesse comercial doados a entidades filantr\u00f3picas.<\/li>\n\n\n\n<li>Livros, jornais, peri\u00f3dicos e o papel destinado \u00e0 sua impress\u00e3o.<\/li>\n\n\n\n<li>Cargas transportadas sob a bandeira de pa\u00edses que t\u00eam acordos com o Brasil.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5. Pagamento e Fiscaliza\u00e7\u00e3o<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O pagamento do AFRMM \u00e9 feito por meio de guias de pagamento emitidas no <strong>Sistema Mercante<\/strong>. O pagamento \u00e9, em primeiro lugar, verificado pela Receita Federal, que fiscaliza a sua conformidade. Se o pagamento do AFRMM n\u00e3o for efetuado, a carga pode ser bloqueada. Por isso, a sua libera\u00e7\u00e3o ser\u00e1 imposs\u00edvel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em suma, a taxa AFRMM \u00e9 um imposto federal que o importador deve considerar no custo de sua opera\u00e7\u00e3o. Al\u00e9m disso, a sua correta apura\u00e7\u00e3o e pagamento s\u00e3o cruciais para a fluidez do processo de importa\u00e7\u00e3o.<\/p>\n\n\n\n<div class=\"wp-block-group has-heading-background-color has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--x-large);padding-right:var(--wp--preset--spacing--x-large);padding-bottom:var(--wp--preset--spacing--x-large);padding-left:var(--wp--preset--spacing--x-large)\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-80868740 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h4 class=\"wp-block-heading has-text-align-left has-background-color has-text-color\" style=\"letter-spacing:-1px\"><strong>Torne-se <mark style=\"background-color:rgba(0, 0, 0, 0);color:#d0fbf8\" class=\"has-inline-color\">fluente<\/mark> no ingl\u00eas e expert em <mark style=\"background-color:rgba(0, 0, 0, 0);color:#cafff8\" class=\"has-inline-color\">comex<\/mark> em 4 meses<\/strong><\/h4>\n\n\n\n<p class=\"has-text-align-left has-background-color has-text-color wp-block-paragraph\">\u00danico simulador que te deixa fluente no ingl\u00eas e expert em com\u00e9rcio exterior ao mesmo tempo. Tudo isso em um simples e poderoso treinamento com 4 meses de dura\u00e7\u00e3o.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/toexceed.com.br\/curso-comercio-exterior.html\">Saiba mais<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<div class=\"wp-block-uagb-image uagb-block-10bddb30 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" srcset=\"https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png ,https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png 780w, https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png\" alt=\"\" class=\"uag-image-122\" width=\"201\" height=\"301\" title=\"\" loading=\"lazy\"\/><\/figure><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A AFRMM (Adicional ao Frete para Renova\u00e7\u00e3o da Marinha Mercante) \u00e9 uma taxa de grande relev\u00e2ncia no transporte mar\u00edtimo. O objetivo, ent\u00e3o, \u00e9 auxiliar no desenvolvimento da Marinha Mercante e da ind\u00fastria naval brasileira. Por isso, a sua arrecada\u00e7\u00e3o \u00e9 a principal fonte de receita para o Fundo da Marinha Mercante (FMM). Como Funciona a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_swt_meta_header_display":false,"_swt_meta_footer_display":false,"_swt_meta_site_title_display":false,"_swt_meta_sticky_header":false,"_swt_meta_transparent_header":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1108","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-toexceed"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Como funciona a taxa AFRMM no frete mar\u00edtimo - Blog - Toexceed<\/title>\n<meta name=\"description\" content=\"Saiba como funciona a taxa AFRMM no frete mar\u00edtimo. 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