Agricultores e pecuaristas deixarão de pagar tributos sobre insumos usados para exportação

Os agricultores e pecuaristas que produzem para exportação já podem deixar de pagar tributos federais sobre insumos como ração e adubo. A Receita Federal e a Secretaria de Comércio Exterior do Ministério do Desenvolvimento, Indústria e Comércio Exterior assinaram nesta quinta, dia 25, portaria conjunta que regulamenta o drawback integrado.

O drawback é um regime que suspende o pagamento de tributos federais sobre os insumos usados nas mercadorias produzidas exclusivamente para a exportação. Esse regime existe desde a década de 60, mas só era aplicado sobre os insumos importados. Em 2008, o governo estendeu o regime aos insumos nacionais, criando o drawback verde-amarelo.

No final de 2008, uma medida provisória havia estendido o drawback aos produtos agropecuários, criando o drawback integrado. A lei foi aprovada pelo Congresso Nacional, mas a aplicação do regime dependia da portaria conjunta. A portaria havia sido editada pela Secretaria de Comércio Exterior no ano passado, mas ainda faltava a assinatura do secretário da Receita Federal, Otacílio Cartaxo.

Com a portaria, os produtores nacionais poderão adquirir insumos nacionais ou importados, de forma combinada ou não, com suspensão de tributos. No drawback verde-amarelo, o benefício só valia para as matérias-primas nacionais se a mercadoria contivesse pelo menos um item importado.

Os tributos que terão o pagamento suspenso são os seguintes: Imposto de Importação, Imposto sobre Produtos Industrializados, PIS/Pasep e Contribuição para o Financiamento da Seguridade Social (Cofins). Segundo a nova portaria, o prazo para a suspensão será de até um ano, podendo ser prorrogável por igual período.

No caso de matérias-primas importadas serem usadas na produção de bem de capital de longo ciclo de fabricação, como máquinas e equipamentos, a suspensão poderá ser estendida para até cinco anos. As empresas industriais fornecedoras do produtor-exportador também serão incluídas no drawback integrado.

Ascom – Armênio

Fonte: AGÊNCIA BRASIL


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