{"id":1708,"date":"2025-08-03T03:00:59","date_gmt":"2025-08-03T03:00:59","guid":{"rendered":"https:\/\/toexceed.com.br\/blog\/?p=1708"},"modified":"2025-08-03T03:00:59","modified_gmt":"2025-08-03T03:00:59","slug":"como-funciona-o-enquadramento-fiscal-na-exportacao","status":"publish","type":"post","link":"https:\/\/toexceed.com.br\/blog\/2025\/08\/03\/como-funciona-o-enquadramento-fiscal-na-exportacao\/","title":{"rendered":"Como funciona o enquadramento fiscal na exporta\u00e7\u00e3o"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Para quem est\u00e1 come\u00e7ando a exportar, o enquadramento fiscal \u00e9 um dos passos mais importantes. Afinal, a sua correta aplica\u00e7\u00e3o garante que a sua empresa usufrua das <strong>desonera\u00e7\u00f5es de impostos<\/strong> que tornam o produto brasileiro mais competitivo no mercado global. O enquadramento fiscal \u00e9 o que define o tratamento tribut\u00e1rio da sua exporta\u00e7\u00e3o.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">1. Desonera\u00e7\u00e3o de impostos na exporta\u00e7\u00e3o<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O Brasil incentiva as exporta\u00e7\u00f5es com a desonera\u00e7\u00e3o de impostos. Desse modo, o produto brasileiro n\u00e3o tem a mesma carga tribut\u00e1ria de um produto que \u00e9 vendido no mercado nacional. Os principais impostos que a sua empresa n\u00e3o paga na exporta\u00e7\u00e3o s\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>IPI (Imposto sobre Produtos Industrializados):<\/strong> As exporta\u00e7\u00f5es de produtos industrializados t\u00eam imunidade tribut\u00e1ria.<\/li>\n\n\n\n<li><strong>ICMS (Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os):<\/strong> A sua empresa n\u00e3o paga ICMS sobre a receita de exporta\u00e7\u00e3o. Al\u00e9m disso, a Lei Kandir (Lei Complementar n\u00ba 87\/1996) garante a imunidade tribut\u00e1ria do ICMS.<\/li>\n\n\n\n<li><strong>PIS\/COFINS:<\/strong> As receitas de exporta\u00e7\u00e3o t\u00eam isen\u00e7\u00e3o de PIS e COFINS.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. O Imposto de Exporta\u00e7\u00e3o (IE)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O <strong>Imposto de Exporta\u00e7\u00e3o (IE)<\/strong> \u00e9 um tributo federal. No entanto, ele tem uma fun\u00e7\u00e3o regulat\u00f3ria. Por isso, ele s\u00f3 incide sobre uma pequena lista de produtos.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Exemplos:<\/strong> Cigarros, armas e muni\u00e7\u00f5es. A al\u00edquota do IE pode variar de 0% a 150%, dependendo do produto. Al\u00e9m disso, a Receita Federal utiliza o IE para controlar a balan\u00e7a comercial.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. O enquadramento da opera\u00e7\u00e3o na DU-E<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O <strong>enquadramento da opera\u00e7\u00e3o<\/strong> \u00e9 um campo da <strong>Declara\u00e7\u00e3o \u00danica de Exporta\u00e7\u00e3o (DU-E)<\/strong>. Ele \u00e9 um c\u00f3digo de 5 d\u00edgitos que define as caracter\u00edsticas da sua opera\u00e7\u00e3o. Al\u00e9m disso, a sua correta aplica\u00e7\u00e3o \u00e9 crucial.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Exporta\u00e7\u00e3o normal:<\/strong> O c\u00f3digo 80000 \u00e9 para a exporta\u00e7\u00e3o normal. Al\u00e9m disso, ele indica que a opera\u00e7\u00e3o tem cobertura cambial.<\/li>\n\n\n\n<li><strong>Exporta\u00e7\u00e3o tempor\u00e1ria:<\/strong> Os c\u00f3digos que come\u00e7am com <strong>90<\/strong> s\u00e3o para a exporta\u00e7\u00e3o tempor\u00e1ria. Por exemplo, a sua empresa pode exportar bens para conserto ou exposi\u00e7\u00e3o.<\/li>\n\n\n\n<li><strong>Exporta\u00e7\u00e3o sem cobertura cambial:<\/strong> Os c\u00f3digos que come\u00e7am com <strong>99<\/strong> s\u00e3o para a exporta\u00e7\u00e3o sem expectativa de recebimento. Al\u00e9m disso, eles se aplicam a remessas de amostras ou doa\u00e7\u00f5es.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. Como funciona o enquadramento fiscal<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O enquadramento fiscal \u00e9 uma etapa que voc\u00ea deve ter em mente. Por isso, a sua empresa deve ter um bom planejamento para garantir a conformidade.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Habilita\u00e7\u00e3o no RADAR Siscomex:<\/strong> A sua empresa deve estar habilitada no <strong>RADAR Siscomex<\/strong> para operar no com\u00e9rcio exterior.<\/li>\n\n\n\n<li><strong>Documenta\u00e7\u00e3o:<\/strong> A <strong>Fatura Comercial<\/strong>, a <strong>Nota Fiscal de Exporta\u00e7\u00e3o (NF-e)<\/strong> e a <strong>DU-E<\/strong> s\u00e3o documentos que voc\u00ea deve ter em m\u00e3os. Al\u00e9m disso, eles devem ser consistentes.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Em suma, o enquadramento fiscal na exporta\u00e7\u00e3o \u00e9 um passo crucial para o sucesso da sua opera\u00e7\u00e3o. Al\u00e9m disso, ele te d\u00e1 mais seguran\u00e7a.<\/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>Para quem est\u00e1 come\u00e7ando a exportar, o enquadramento fiscal \u00e9 um dos passos mais importantes. Afinal, a sua correta aplica\u00e7\u00e3o garante que a sua empresa usufrua das desonera\u00e7\u00f5es de impostos que tornam o produto brasileiro mais competitivo no mercado global. O enquadramento fiscal \u00e9 o que define o tratamento tribut\u00e1rio da sua exporta\u00e7\u00e3o. 1. Desonera\u00e7\u00e3o [&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-1708","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 o enquadramento fiscal na exporta\u00e7\u00e3o - Blog - Toexceed<\/title>\n<meta name=\"description\" content=\"Saiba como funciona o enquadramento fiscal na exporta\u00e7\u00e3o. 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