{"id":5415,"date":"2026-01-23T05:49:43","date_gmt":"2026-01-23T05:49:43","guid":{"rendered":"https:\/\/toexceed.com.br\/blog\/?p=5415"},"modified":"2026-08-01T04:52:52","modified_gmt":"2026-08-01T04:52:52","slug":"nota-fiscal-complementar-de-importacao-ajustando-o-custo-real","status":"publish","type":"post","link":"https:\/\/toexceed.com.br\/blog\/2026\/01\/23\/nota-fiscal-complementar-de-importacao-ajustando-o-custo-real\/","title":{"rendered":"Nota Fiscal Complementar de Importa\u00e7\u00e3o: Ajustando o Custo Real"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Se voc\u00ea achava que o trabalho acabava no registro da Declara\u00e7\u00e3o de Importa\u00e7\u00e3o (DI), sinto informar: o departamento cont\u00e1bil ainda vai bater \u00e0 sua porta pedindo a <strong>Nota Fiscal Complementar<\/strong>. No com\u00e9rcio exterior, a teoria nem sempre encontra a pr\u00e1tica no mesmo valor do c\u00e2mbio ou das taxas portu\u00e1rias.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Nota Fiscal Complementar de Importa\u00e7\u00e3o \u00e9 o documento emitido para ajustar o valor da Nota Fiscal de Entrada original. Ela serve para &#8220;fechar a conta&#8221; quando os custos reais da nacionaliza\u00e7\u00e3o (impostos, c\u00e2mbio ou despesas assess\u00f3rias) superam o que foi previsto no momento da emiss\u00e3o da primeira nota.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">1. Por que ela \u00e9 necess\u00e1ria?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Nota Fiscal de Entrada \u00e9 emitida, geralmente, com base nos dados da DI. No entanto, entre o registro da DI e a chegada f\u00edsica da mercadoria no seu armaz\u00e9m, podem ocorrer varia\u00e7\u00f5es. Os motivos mais comuns para a emiss\u00e3o da complementar s\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Varia\u00e7\u00e3o Cambial:<\/strong> Se o d\u00f3lar subiu entre o registro da DI e o desembara\u00e7o, o valor aduaneiro em Reais muda, impactando a base de c\u00e1lculo dos impostos.<\/li>\n\n\n\n<li><strong>Diferen\u00e7a de Impostos:<\/strong> Casos onde a Receita Federal altera a al\u00edquota ou reclassifica a NCM durante a confer\u00eancia aduaneira, resultando em mais impostos pagos.<\/li>\n\n\n\n<li><strong>Despesas Aduaneiras Adicionais:<\/strong> Armazenagem extra, capatazia (THC), ou taxas que n\u00e3o foram previstas inicialmente, mas que comp\u00f5em o custo de aquisi\u00e7\u00e3o.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2. A L\u00f3gica do C\u00e1lculo (Base de C\u00e1lculo do ICMS)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O ICMS na importa\u00e7\u00e3o \u00e9 um &#8220;imposto por dentro&#8221;, e sua base de c\u00e1lculo \u00e9 a soma de quase tudo o que voc\u00ea pagou para trazer o produto. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">3. Resumo Operacional: Original vs. Complementar<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Caracter\u00edstica<\/strong><\/td><td><strong>Nota Fiscal de Entrada (Original)<\/strong><\/td><td><strong>Nota Fiscal Complementar<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Momento<\/strong><\/td><td>Logo ap\u00f3s o desembara\u00e7o aduaneiro.<\/td><td>Ap\u00f3s o fechamento de todos os custos.<\/td><\/tr><tr><td><strong>Base Legal<\/strong><\/td><td>Dados da DI \/ DUIMP.<\/td><td>Diferen\u00e7as apuradas de impostos\/taxas.<\/td><\/tr><tr><td><strong>Finalidade<\/strong><\/td><td>Permitir o transporte e entrada no estoque.<\/td><td>Ajustar o custo cont\u00e1bil e o cr\u00e9dito de ICMS.<\/td><\/tr><tr><td><strong>Itens<\/strong><\/td><td>Descri\u00e7\u00e3o completa dos produtos.<\/td><td>Refer\u00eancia \u00e0 nota original e descri\u00e7\u00e3o do ajuste.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">4. Cuidados Fiscais Importantes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Emitir a Nota Fiscal Complementar n\u00e3o \u00e9 apenas uma quest\u00e3o de &#8220;organiza\u00e7\u00e3o&#8221;; \u00e9 uma obriga\u00e7\u00e3o fiscal. Se a sua empresa se creditar de menos impostos do que realmente pagou, voc\u00ea perde dinheiro. Se declarar um custo de mercadoria menor do que o real, seu lucro parecer\u00e1 artificialmente maior, gerando mais IRPJ e CSLL indevidamente.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Dica de Especialista:<\/strong> Verifique sempre se o seu sistema de ERP est\u00e1 configurado para vincular a nota complementar \u00e0 nota de entrada original. Isso facilita auditorias e evita que o fiscal questione a origem daquele valor adicional.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Dessa maneira, a Nota Fiscal Complementar \u00e9 o que garante que o seu <strong>Landed Cost<\/strong> (Custo Posto) esteja 100% correto. Assim sendo, a integra\u00e7\u00e3o entre o despachante aduaneiro e a contabilidade \u00e9 vital. Em suma, o processo de importa\u00e7\u00e3o s\u00f3 termina quando a \u00faltima nota complementar \u00e9 emitida e escriturada.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Dominar o faturamento de importa\u00e7\u00e3o, os c\u00e1lculos de impostos e a fluidez t\u00e9cnica entre o porto e a contabilidade \u00e9 o que separa os profissionais de elite do restante do mercado. No treinamento <strong>Domine Com\u00e9rcio Exterior e Ingl\u00eas T\u00e9cnico em 4 meses<\/strong>, voc\u00ea aprende essas rotinas na pr\u00e1tica por meio de um simulador exclusivo. Voc\u00ea desenvolver\u00e1 a seguran\u00e7a necess\u00e1ria para gerir processos de ponta a ponta, unindo a t\u00e9cnica aduaneira \u00e0 estrat\u00e9gia cont\u00e1bil e ao ingl\u00eas estrat\u00e9gico para negociar com parceiros globais. Capacite-se em apenas quatro meses e assuma o controle total das suas opera\u00e7\u00f5es. Saiba mais aqui: <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/toexceed.com.br\/curso-comercio-exterior.html\">https:\/\/toexceed.com.br\/curso-comercio-exterior.html<\/a><\/p>\n\n\n\n<div class=\"wp-block-group toexceed-course-cta has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n\n    \n    <div class=\"toexceed-course-cta__glow toexceed-course-cta__glow--one\"><\/div>\n    <div class=\"toexceed-course-cta__glow toexceed-course-cta__glow--two\"><\/div>\n    \n\n    \n    <div class=\"wp-block-columns are-vertically-aligned-center toexceed-course-cta__container is-layout-flex wp-container-core-columns-is-layout-80868740 wp-block-columns-is-layout-flex\">\n\n        \n        <div class=\"wp-block-column is-vertically-aligned-center toexceed-course-cta__content is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:60%\">\n\n            \n            <p class=\"toexceed-course-cta__tag wp-block-paragraph\">\n                Forma\u00e7\u00e3o pr\u00e1tica em Com\u00e9rcio Exterior\n            <\/p>\n            \n\n            \n            <h2 class=\"wp-block-heading toexceed-course-cta__title\">\n                Domine Com\u00e9rcio Exterior e\n                <mark>Ingl\u00eas T\u00e9cnico em 4 meses<\/mark>\n            <\/h2>\n            \n\n            \n            <p class=\"toexceed-course-cta__description wp-block-paragraph\">\n                O \u00fanico treinamento com simulador pr\u00e1tico que ensina ingl\u00eas e com\u00e9rcio exterior juntos, em apenas 4 meses.\n            <\/p>\n            \n\n            \n            <ul class=\"toexceed-course-cta__benefits wp-block-list\">\n                \n                <li>Conhecimento pr\u00e1tico sobre as atividades de com\u00e9rcio exterior<\/li>\n                \n\n                \n                <li>Ingl\u00eas t\u00e9cnico para e-mails, liga\u00e7\u00f5es, reuni\u00f5es e documentos<\/li>\n                \n            <\/ul>\n            \n\n            \n            <div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n\n                \n                <div class=\"wp-block-button toexceed-course-cta__button\">\n                    <a\n                        class=\"wp-block-button__link wp-element-button\"\n                        href=\"https:\/\/toexceed.com.br\/curso-comercio-exterior.html\"\n                        target=\"_blank\"\n                        rel=\"noopener noreferrer\"\n                    >\n                        Conhecer o curso <span aria-hidden=\"true\">\u2192<\/span>\n                    <\/a>\n                <\/div>\n                \n\n            <\/div>\n            \n\n        <\/div>\n        \n\n        \n        <div class=\"wp-block-column is-vertically-aligned-center toexceed-course-cta__image-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n\n            \n            <figure class=\"wp-block-image size-full toexceed-course-cta__image\">\n                <img decoding=\"async\"\n                    src=\"https:\/\/toexceed.com.br\/img\/pdacomex\/7.png\"\n                    alt=\"Curso de Com\u00e9rcio Exterior e Ingl\u00eas T\u00e9cnico da Toexceed\"\n                    loading=\"lazy\"\n                >\n            <\/figure>\n            \n\n        <\/div>\n        \n\n    <\/div>\n    \n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Se voc\u00ea achava que o trabalho acabava no registro da Declara\u00e7\u00e3o de Importa\u00e7\u00e3o (DI), sinto informar: o departamento cont\u00e1bil ainda vai bater \u00e0 sua porta pedindo a Nota Fiscal Complementar. No com\u00e9rcio exterior, a teoria nem sempre encontra a pr\u00e1tica no mesmo valor do c\u00e2mbio ou das taxas portu\u00e1rias. A Nota Fiscal Complementar de Importa\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8873,"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,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7],"tags":[],"class_list":["post-5415","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comercio-exterior"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nota Fiscal Complementar de Importa\u00e7\u00e3o: Ajustando o Custo Real - 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\/nota-fiscal-complementar-de-importacao-ajustando-o-custo-real\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nota Fiscal Complementar de Importa\u00e7\u00e3o: Ajustando o Custo Real - Toexceed\" \/>\n<meta property=\"og:description\" content=\"Se voc\u00ea achava que o trabalho acabava no registro da Declara\u00e7\u00e3o de Importa\u00e7\u00e3o (DI), sinto informar: o departamento cont\u00e1bil ainda vai bater \u00e0 sua porta pedindo a Nota Fiscal Complementar. 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