{"id":2331,"date":"2019-09-10T15:05:49","date_gmt":"2019-09-10T18:05:49","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/importacao-exportacao-tributario-carf-aprova-a-sumula-161-sobre-classificacao-de-mercadoria-em-codigo-ncm\/"},"modified":"2019-09-10T15:05:49","modified_gmt":"2019-09-10T18:05:49","slug":"importacao-exportacao-tributario-carf-aprova-a-sumula-161-sobre-classificacao-de-mercadoria-em-codigo-ncm","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/importacao-exportacao-tributario-carf-aprova-a-sumula-161-sobre-classificacao-de-mercadoria-em-codigo-ncm\/","title":{"rendered":"CARF aprova a S\u00famula 161 sobre classifica\u00e7\u00e3o de mercadoria em C\u00f3digo NCM"},"content":{"rendered":"<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/new-10.09-1.jpg\" alt=\"ICMImporta\u00e7\u00e3oClassifica\u00e7\u00e3o de mercadoria c\u00f3digo NCM\" class=\"wp-image-509\"\/><\/figure><\/div>\n\n\n\n<p>O Conselho Administrativo de Recursos Fiscais (CARF) aprovou, em sess\u00e3o extraordin\u00e1ria, 33 novas s\u00famulas.<\/p>\n\n\n\n<p>Com isso, o Conselho passa a contar com 158 s\u00famulas, sendo 104 delas vinculantes\npara toda a Administra\u00e7\u00e3o Tribut\u00e1ria Federal.<\/p>\n\n\n\n<p>A S\u00famula 161 determina que <em>o erro\nde indica\u00e7\u00e3o, na Declara\u00e7\u00e3o de Importa\u00e7\u00e3o (DI), da classifica\u00e7\u00e3o da mercadoria\nna Nomenclatura Comum do Mercosul (NCM), por si s\u00f3, enseja a aplica\u00e7\u00e3o da multa\nde 1%, prevista no art. 84, I da MP 2.158-35\/2001, ainda que o \u00f3rg\u00e3o julgador\nconclua que a classifica\u00e7\u00e3o indicada no lan\u00e7amento de of\u00edcio seria igualmente\nincorreta.<\/em><\/p>\n\n\n\n<p>Se comprovada a classifica\u00e7\u00e3o fiscal incorreta da mercadoria,\nrestar\u00e1 configurada a hip\u00f3tese que autoriza o percentual de 1% de multa sobre o\nvalor aduaneiro do produto condizente \u00e0 opera\u00e7\u00e3o.<\/p>\n\n\n\n<p>Portanto, \u00e9 de suma import\u00e2ncia que o contribuinte esteja ciente do mecanismo legal para n\u00e3o suprimir as etapas, sendo imprescind\u00edvel o aux\u00edlio de um profissional especializado para ampar\u00e1-lo.<\/p>\n\n\n\n<p><strong>Source:<\/strong> <a href=\"http:\/\/idg.carf.fazenda.gov.br\/\">MINISTRY OF ECONOMY  <\/a><\/p>\n\n\n\n<p>Stay informed!<\/p>\n\n\n\n<p>Put <strong>Gian Lucca Jorri,<\/strong> <em>Lawyer, graduated in Law in 2016 from the Catholic University of Santos. Area of Expertise: Customs Law and Tax Law, OAB (Brazilian Bar Association): 404.759<\/em><\/p>\n\n\n\n<p><strong><a href=\"https:\/\/dbtesser.com.br\/en\/#contato\">If you have any questions, please contact our specialized team so we can assist you.<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>O Conselho Administrativo de Recursos Fiscais (CARF) aprovou, em sess\u00e3o extraordin\u00e1ria, 33 novas s\u00famulas. Com isso, o Conselho passa a contar com 158 s\u00famulas, sendo 104 delas vinculantes para toda a Administra\u00e7\u00e3o Tribut\u00e1ria Federal. A S\u00famula 161 determina que o erro de indica\u00e7\u00e3o, na Declara\u00e7\u00e3o de Importa\u00e7\u00e3o (DI), da classifica\u00e7\u00e3o da mercadoria na Nomenclatura Comum [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2330,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[37,39,92,102,103,109,178,182,220,256,361,493],"class_list":["post-2331","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-aduana","tag-aduaneiro","tag-carf","tag-classificacao-de-mercadoria","tag-classificacao-fiscal","tag-codigo-ncm","tag-direito-aduaneiro","tag-direito-tributario","tag-exportacao","tag-importacao-2","tag-ncm","tag-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CARF aprova a S\u00famula 161 sobre classifica\u00e7\u00e3o de mercadoria em C\u00f3digo NCM | 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\/importacao-exportacao-tributario-carf-aprova-a-sumula-161-sobre-classificacao-de-mercadoria-em-codigo-ncm\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CARF aprova a S\u00famula 161 sobre classifica\u00e7\u00e3o de mercadoria em C\u00f3digo NCM | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"O Conselho Administrativo de Recursos Fiscais (CARF) aprovou, em sess\u00e3o extraordin\u00e1ria, 33 novas s\u00famulas. Com isso, o Conselho passa a contar com 158 s\u00famulas, sendo 104 delas vinculantes para toda a Administra\u00e7\u00e3o Tribut\u00e1ria Federal. A S\u00famula 161 determina que o erro de indica\u00e7\u00e3o, na Declara\u00e7\u00e3o de Importa\u00e7\u00e3o (DI), da classifica\u00e7\u00e3o da mercadoria na Nomenclatura Comum [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dbtesser.com.br\/en\/importacao-exportacao-tributario-carf-aprova-a-sumula-161-sobre-classificacao-de-mercadoria-em-codigo-ncm\/\" \/>\n<meta property=\"og:site_name\" content=\"DBTesser Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2019-09-10T18:05:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/new-10.09-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"533\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"DB Tesser\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" 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