{"id":5217,"date":"2026-01-23T04:29:31","date_gmt":"2026-01-23T04:29:31","guid":{"rendered":"https:\/\/toexceed.com.br\/blog\/?p=5217"},"modified":"2026-01-23T04:29:31","modified_gmt":"2026-01-23T04:29:31","slug":"como-contabilizar-uma-importacao-passo-a-passo","status":"publish","type":"post","link":"https:\/\/toexceed.com.br\/blog\/2026\/01\/23\/como-contabilizar-uma-importacao-passo-a-passo\/","title":{"rendered":"Como Contabilizar uma Importa\u00e7\u00e3o Passo a Passo"},"content":{"rendered":"\n<p>Contabilizar uma importa\u00e7\u00e3o \u00e9 como montar um quebra-cabe\u00e7a financeiro onde o valor das pe\u00e7as muda conforme o c\u00e2mbio do dia. N\u00e3o se trata apenas de uma compra comum; \u00e9 um processo de <strong>acumula\u00e7\u00e3o de custos<\/strong> que exige precis\u00e3o para n\u00e3o gerar um lucro fict\u00edcio ou um preju\u00edzo inesperado.<\/p>\n\n\n\n<p>Aqui est\u00e1 o passo a passo para realizar os lan\u00e7amentos cont\u00e1beis de forma correta, considerando as normas vigentes em 2026 e o uso da DUIMP.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Passo 1: O Adiantamento ao Fornecedor (Fechamento de C\u00e2mbio)<\/h3>\n\n\n\n<p>Na maioria das vezes, voc\u00ea paga o exportador antes da mercadoria chegar. Esse valor n\u00e3o \u00e9 &#8220;estoque&#8221; ainda, mas um direito.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00e9bito:<\/strong> Adiantamento a Fornecedores Estrangeiros (Ativo Circulante).<\/li>\n\n\n\n<li><strong>Cr\u00e9dito:<\/strong> Bancos (Ativo Circulante).<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Dica:<\/strong> Lembre-se de registrar as taxas banc\u00e1rias de fechamento de c\u00e2mbio e o IOF como despesas financeiras separadas, a menos que a pol\u00edtica da sua empresa prefira incorpor\u00e1-las ao custo da mercadoria.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Passo 2: O Registro da Importa\u00e7\u00e3o (DI ou DUIMP)<\/h3>\n\n\n\n<p>Este \u00e9 o momento em que a carga &#8220;nasce&#8221; para a Receita Federal. \u00c9 aqui que voc\u00ea reconhece os tributos e despesas de nacionaliza\u00e7\u00e3o. Usamos uma conta transit\u00f3ria chamada <strong>&#8220;Importa\u00e7\u00f5es em Andamento&#8221;<\/strong> para centralizar tudo.<\/p>\n\n\n\n<p>Nesta fase, \u00e9 vital separar o que \u00e9 <strong>Custo<\/strong> do que \u00e9 <strong>Cr\u00e9dito<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Despesa \/ Imposto<\/strong><\/td><td><strong>Conta de D\u00e9bito<\/strong><\/td><td><strong>Impacto no Produto<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Imposto de Importa\u00e7\u00e3o (II)<\/strong><\/td><td>Importa\u00e7\u00f5es em Andamento<\/td><td><strong>Custo<\/strong> (Soma ao estoque)<\/td><\/tr><tr><td><strong>Taxa Siscomex \/ DUIMP<\/strong><\/td><td>Importa\u00e7\u00f5es em Andamento<\/td><td><strong>Custo<\/strong> (Soma ao estoque)<\/td><\/tr><tr><td><strong>ICMS Importa\u00e7\u00e3o<\/strong><\/td><td>ICMS a Recuperar<\/td><td><strong>Cr\u00e9dito<\/strong> (N\u00e3o entra no custo)<\/td><\/tr><tr><td><strong>PIS e COFINS Importa\u00e7\u00e3o<\/strong><\/td><td>PIS\/COFINS a Recuperar<\/td><td><strong>Cr\u00e9dito<\/strong> (Para empresas no Lucro Real)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Passo 3: Custos Log\u00edsticos e Aduaneiros<\/h3>\n\n\n\n<p>Enquanto a mercadoria n\u00e3o chega ao seu dep\u00f3sito, todos os gastos extras para &#8220;liberar&#8221; a carga devem ser somados ao valor dela na conta de &#8220;Importa\u00e7\u00f5es em Andamento&#8221;.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gastos:<\/strong> Frete internacional, Seguro, Capatazia (THC), Armazenagem e Honor\u00e1rios do Despachante.<\/li>\n\n\n\n<li><strong>Lan\u00e7amento:<\/strong> D\u00e9bito em <strong>Importa\u00e7\u00f5es em Andamento<\/strong> e Cr\u00e9dito em <strong>Bancos\/Fornecedores<\/strong>.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Passo 4: Nacionaliza\u00e7\u00e3o e Entrada no Estoque<\/h3>\n\n\n\n<p>Quando o caminh\u00e3o chega com a mercadoria no seu armaz\u00e9m, a conta transit\u00f3ria deve ser encerrada. O saldo total acumulado ali representa o <strong>Custo de Aquisi\u00e7\u00e3o Final<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00e9bito:<\/strong> Estoque de Mercadorias (Ativo Circulante).<\/li>\n\n\n\n<li><strong>Cr\u00e9dito:<\/strong> Importa\u00e7\u00f5es em Andamento (Ativo Circulante).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">A Regra de Ouro para 2026<\/h3>\n\n\n\n<p>A varia\u00e7\u00e3o cambial deve ser reconhecida no momento do pagamento efetivo ao fornecedor. Se o d\u00f3lar subiu entre a data da nota fiscal e o dia do pagamento, voc\u00ea ter\u00e1 uma <strong>Varia\u00e7\u00e3o Cambial Passiva<\/strong> (Despesa). Se caiu, ter\u00e1 uma <strong>Varia\u00e7\u00e3o Cambial Ativa<\/strong> (Receita).<\/p>\n\n\n\n<p>Em resumo: tudo o que voc\u00ea paga e n\u00e3o pode recuperar (como o Imposto de Importa\u00e7\u00e3o e as taxas do porto) deve, obrigatoriamente, aumentar o valor do seu estoque.<\/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-28f84493 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\">\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>Contabilizar uma importa\u00e7\u00e3o \u00e9 como montar um quebra-cabe\u00e7a financeiro onde o valor das pe\u00e7as muda conforme o c\u00e2mbio do dia. N\u00e3o se trata apenas de uma compra comum; \u00e9 um processo de acumula\u00e7\u00e3o de custos que exige precis\u00e3o para n\u00e3o gerar um lucro fict\u00edcio ou um preju\u00edzo inesperado. Aqui est\u00e1 o passo a passo para [&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-5217","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 Contabilizar uma Importa\u00e7\u00e3o Passo a Passo - Blog - Toexceed<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/toexceed.com.br\/blog\/2026\/01\/23\/como-contabilizar-uma-importacao-passo-a-passo\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Como Contabilizar uma Importa\u00e7\u00e3o Passo a Passo - Blog - Toexceed\" \/>\n<meta property=\"og:description\" content=\"Contabilizar uma importa\u00e7\u00e3o \u00e9 como montar um quebra-cabe\u00e7a financeiro onde o valor das pe\u00e7as muda conforme o c\u00e2mbio do dia. 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