{"id":2160,"date":"2020-06-09T10:36:24","date_gmt":"2020-06-09T13:36:24","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/constitucionalidade-da-incidencia-do-ipi-no-desembaraco-aduaneiro\/"},"modified":"2026-05-26T14:40:27","modified_gmt":"2026-05-26T17:40:27","slug":"constitutionality-of-the-application-of-ipi-tax-on-industrialized-products-in-customs-clearance","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/constitucionalidade-da-incidencia-do-ipi-no-desembaraco-aduaneiro\/","title":{"rendered":"Constitutionality of the IPI Tax Incidence in Customs Clearance"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2160\" class=\"elementor elementor-2160\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75ac7e e-flex e-con-boxed e-con e-parent\" data-id=\"75ac7e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5fe617ea elementor-widget elementor-widget-text-editor\" data-id=\"5fe617ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>The case involves two importing companies:<em> Polividros Comercial and W Sul Log\u00edstica<\/em>. On the other hand, the Union and the Federation of Industries of S\u00e3o Paulo (Fiesp) defend the application of IPI (Tax on Industrialized Products) to the resale of imported products.<\/p>\n<p>\u00a0<\/p>\n\n<p>In his opinion, Justice Marco Aur\u00e9lio proposed establishing the following general precedent:\u201c<strong>The IPI tax does not apply to the sale of imported products that are not preceded by industrial activity.<\/strong>\u201c&quot;.<\/p>\n<p>\u00a0<\/p>\n\n<p>The Minister understood that the application of IPI (Tax on Industrialized Products) is unconstitutional when imported goods are resold in the domestic market and not subjected to further industrial processing between importation and resale, given that the tax is already levied at the time of customs clearance.<\/p>\n<p>\u00a0<\/p>\n\n<p><strong>The trial is awaiting the votes of the other Justices and is scheduled to conclude on June 15, 2020.\u00a0<\/strong><\/p>\n<p>\u00a0<\/p>\n\n<p>Source: <a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/industria-stf-julgamento-05062020\">JOTA<\/a><\/p>\n<p>\u00a0<\/p>\n\n<p>News commented on by <strong>Anna Gabriela, <\/strong><em>Lawyer, graduated in Law in 2012 from the Professor Dam\u00e1sio de Jesus Law School. Area of Expertise: Customs Law and Tax Law, OAB (Brazilian Bar Association): 348.552.<\/em> <a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/industria-stf-julgamento-05062020\">A<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>O caso envolve duas empresas importadoras: a Polividros Comercial e a W Sul Log\u00edstica. E, do outro lado, a Uni\u00e3o e a Federa\u00e7\u00e3o das Ind\u00fastrias de S\u00e3o Paulo (Fiesp) defendem a incid\u00eancia do IPI sobre a revenda de produtos importados. \u00a0 No voto do relator, o Ministro Marco Aur\u00e9lio prop\u00f4s a fixa\u00e7\u00e3o da seguinte tese [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3542,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[37,39,116,118,165,178,182,269,270,279,287,296,309,343,466],"class_list":["post-2160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-aduana","tag-aduaneiro","tag-comercio-exterior","tag-comercio-internacional","tag-desembaraco-aduaneiro","tag-direito-aduaneiro","tag-direito-tributario","tag-importacao-e-exportacao-no-brasil","tag-importacao-no-brasil","tag-importadores","tag-imposto-de-importacao","tag-incidencia-do-ipi","tag-ipi","tag-mercadoria-importada","tag-stf"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Constitucionalidade da Incid\u00eancia do IPI no Desembara\u00e7o Aduaneiro | DBTesser Advogados<\/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:\/\/dbtesser.com.br\/en\/constitutionality-of-the-application-of-ipi-tax-on-industrialized-products-in-customs-clearance\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Constitucionalidade da Incid\u00eancia do IPI no Desembara\u00e7o Aduaneiro | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"O caso envolve duas empresas importadoras: a Polividros Comercial e a W Sul Log\u00edstica. E, do outro lado, a Uni\u00e3o e a Federa\u00e7\u00e3o das Ind\u00fastrias de S\u00e3o Paulo (Fiesp) defendem a incid\u00eancia do IPI sobre a revenda de produtos importados. \u00a0 No voto do relator, o Ministro Marco Aur\u00e9lio prop\u00f4s a fixa\u00e7\u00e3o da seguinte tese [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dbtesser.com.br\/en\/constitutionality-of-the-application-of-ipi-tax-on-industrialized-products-in-customs-clearance\/\" \/>\n<meta property=\"og:site_name\" content=\"DBTesser Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2020-06-09T13:36:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-26T17:40:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2020\/06\/CF.png\" \/>\n\t<meta property=\"og:image:width\" content=\"812\" \/>\n\t<meta property=\"og:image:height\" content=\"479\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" 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