{"id":5275,"date":"2026-01-23T04:47:29","date_gmt":"2026-01-23T04:47:29","guid":{"rendered":"https:\/\/toexceed.com.br\/blog\/?p=5275"},"modified":"2026-01-23T04:47:30","modified_gmt":"2026-01-23T04:47:30","slug":"o-que-e-o-afrmm-o-pedagio-do-mar-nas-importacoes","status":"publish","type":"post","link":"https:\/\/toexceed.com.br\/blog\/2026\/01\/23\/o-que-e-o-afrmm-o-pedagio-do-mar-nas-importacoes\/","title":{"rendered":"O Que \u00e9 o AFRMM? O &#8220;Ped\u00e1gio&#8221; do Mar nas Importa\u00e7\u00f5es"},"content":{"rendered":"\n<p>Se voc\u00ea importa mercadorias por via mar\u00edtima, certamente j\u00e1 se deparou com a sigla <strong>AFRMM<\/strong>. O <strong>Adicional ao Frete para Renova\u00e7\u00e3o da Marinha Mercante<\/strong> \u00e9 uma contribui\u00e7\u00e3o de interven\u00e7\u00e3o no dom\u00ednio econ\u00f4mico (CIDE) destinada a financiar o desenvolvimento da marinha mercante e da ind\u00fastria naval brasileira.<\/p>\n\n\n\n<p>N\u00e3o adianta fugir: para o importador, o AFRMM \u00e9 um custo log\u00edstico obrigat\u00f3rio que deve ser pago antes mesmo de voc\u00ea registrar sua declara\u00e7\u00e3o de importa\u00e7\u00e3o. Em 2026, com o sistema <strong>Mercante<\/strong> totalmente integrado ao <strong>Portal \u00danico<\/strong>, o controle desse pagamento tornou-se autom\u00e1tico e implac\u00e1vel.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Qual o valor do AFRMM em 2026?<\/h3>\n\n\n\n<p>Ap\u00f3s as mudan\u00e7as legislativas recentes que visaram aumentar a competitividade do Brasil, as al\u00edquotas foram reduzidas. Atualmente, o c\u00e1lculo baseia-se no valor do frete internacional (ocean freight) somado \u00e0s despesas portu\u00e1rias de movimenta\u00e7\u00e3o (THC) quando estas constam no conhecimento de embarque.<\/p>\n\n\n\n<p>A al\u00edquota padr\u00e3o para a navega\u00e7\u00e3o de longo curso (importa\u00e7\u00e3o internacional) \u00e9 de <strong>8%<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Quem est\u00e1 Isento do Pagamento?<\/h3>\n\n\n\n<p>O planejamento tribut\u00e1rio no Comex passa obrigatoriamente pela an\u00e1lise das isen\u00e7\u00f5es do AFRMM. Muitas empresas pagam esse adicional sem saber que poderiam ser beneficiadas por suspens\u00f5es ou isen\u00e7\u00f5es legais.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Exporta\u00e7\u00e3o:<\/strong> Desde 2004, n\u00e3o existe cobran\u00e7a de AFRMM na sa\u00edda de mercadorias do Brasil.<\/li>\n\n\n\n<li><strong>Drawback:<\/strong> Empresas que utilizam o regime de Drawback Suspens\u00e3o para produzir itens export\u00e1veis est\u00e3o isentas do AFRMM na importa\u00e7\u00e3o dos insumos.<\/li>\n\n\n\n<li><strong>Acordos Internacionais:<\/strong> Mercadorias origin\u00e1rias de pa\u00edses do Mercosul ou que possuam acordos espec\u00edficos (como o M\u00e9xico, em certos casos) podem ter isen\u00e7\u00e3o, dependendo da via de transporte.<\/li>\n\n\n\n<li><strong>Regimes Especiais:<\/strong> Alguns casos de Admiss\u00e3o Tempor\u00e1ria e Entreposto Aduaneiro tamb\u00e9m permitem a suspens\u00e3o do pagamento.<\/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\">O AFRMM e a Reforma Tribut\u00e1ria (2026)<\/h3>\n\n\n\n<p>Um ponto de aten\u00e7\u00e3o para este ano: o AFRMM <strong>n\u00e3o foi extinto<\/strong> pela Reforma Tribut\u00e1ria. Enquanto o PIS e a COFINS-Importa\u00e7\u00e3o foram substitu\u00eddos pela <strong>CBS<\/strong>, e o ICMS-Importa\u00e7\u00e3o pelo <strong>IBS<\/strong>, o AFRMM continua existindo como uma contribui\u00e7\u00e3o setorial espec\u00edfica.<\/p>\n\n\n\n<p>Todavia, \u00e9 importante notar que o AFRMM <strong>n\u00e3o comp\u00f5e a base de c\u00e1lculo<\/strong> do IBS e da CBS. Ele \u00e9 um custo extra que deve ser lan\u00e7ado na contabilidade como uma despesa aduaneira operacional.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Tabela: Resumo do AFRMM<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Caracter\u00edstica<\/strong><\/td><td><strong>Detalhes<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Al\u00edquota (Longo Curso)<\/strong><\/td><td>8% sobre o frete.<\/td><\/tr><tr><td><strong>Modal Aplic\u00e1vel<\/strong><\/td><td>Exclusivamente Mar\u00edtimo.<\/td><\/tr><tr><td><strong>Fato Gerador<\/strong><\/td><td>In\u00edcio do descarregamento da embarca\u00e7\u00e3o em porto brasileiro.<\/td><\/tr><tr><td><strong>Pagamento<\/strong><\/td><td>Realizado via sistema Mercante (integrado ao Siscomex).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Certamente, o segredo para n\u00e3o ter surpresas com o AFRMM \u00e9 garantir que o valor do frete no <strong>Bill of Lading (B\/L)<\/strong> esteja correto. Qualquer diverg\u00eancia entre o documento f\u00edsico e o que foi lan\u00e7ado no sistema pode travar o seu desembara\u00e7o aduaneiro e gerar multas.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>Se voc\u00ea deseja se tornar um especialista e dominar todas as etapas das opera\u00e7\u00f5es internacionais, o treinamento <strong>Domine Com\u00e9rcio Exterior e Ingl\u00eas T\u00e9cnico em 4 meses<\/strong> \u00e9 a solu\u00e7\u00e3o ideal. Este \u00e9 o \u00fanico curso do mercado que utiliza um simulador pr\u00e1tico para ensinar ingl\u00eas e comex de forma integrada em apenas 16 semanas. Voc\u00ea aprender\u00e1 desde as atividades cotidianas de importa\u00e7\u00e3o e exporta\u00e7\u00e3o at\u00e9 o vocabul\u00e1rio t\u00e9cnico essencial para reuni\u00f5es, e-mails e an\u00e1lise de documentos. Potencialize sua carreira com conhecimento pr\u00e1tico e comunica\u00e7\u00e3o bil\u00edngue. Acesse a p\u00e1gina do curso: <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/toexceed.com.br\/curso-comercio-exterior.html\">Acesse aqui<\/a><\/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>Se voc\u00ea importa mercadorias por via mar\u00edtima, certamente j\u00e1 se deparou com a sigla AFRMM. O Adicional ao Frete para Renova\u00e7\u00e3o da Marinha Mercante \u00e9 uma contribui\u00e7\u00e3o de interven\u00e7\u00e3o no dom\u00ednio econ\u00f4mico (CIDE) destinada a financiar o desenvolvimento da marinha mercante e da ind\u00fastria naval brasileira. N\u00e3o adianta fugir: para o importador, o AFRMM \u00e9 [&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-5275","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>O Que \u00e9 o AFRMM? 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O Adicional ao Frete para Renova\u00e7\u00e3o da Marinha Mercante \u00e9 uma contribui\u00e7\u00e3o de interven\u00e7\u00e3o no dom\u00ednio econ\u00f4mico (CIDE) destinada a financiar o desenvolvimento da marinha mercante e da ind\u00fastria naval brasileira. N\u00e3o adianta fugir: para o importador, o AFRMM \u00e9&hellip;","_links":{"self":[{"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/posts\/5275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/comments?post=5275"}],"version-history":[{"count":1,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/posts\/5275\/revisions"}],"predecessor-version":[{"id":5276,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/posts\/5275\/revisions\/5276"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/media\/147"}],"wp:attachment":[{"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/media?parent=5275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/categories?post=5275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/tags?post=5275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}