Post by account_disabled on Mar 12, 2024 4:46:34 GMT -6
The invoice that supported the export operation, indicating the invoice number and its access key to the National Electronic Invoice Portal, in order to "upload" it to the Siscomex Portal and, thus, complete customs clearance. However, since the implementation of the Single Export Declaration (DU-E), the Siscomex Portal has been showing inconsistency in the export dispatch relating to consumption on board, in vessels or aircraft, exclusively for international traffic, under the Brazilian flag, which prevents the registration and endorsement of the DU-E relating to these operations.
This inconsistency is due to the fact that Siscomex only processes the registration of the export operation if the field called "idDestino" is filled in with code 3 (operation abroad) and with the Operation and Provision Fiscal Code (CFOP) of group 7,000 (departures or services Belgium Phone Number Data provided abroad). This is because the Federal Revenue of Brazil, following federal legislation (article 22, VIII, of CF/88 — exclusive competence of the Union to legislate on foreign trade), understands that any and all fuel supply operations for use and consumption on board of vessels and aircraft, exclusively in international traffic, destined abroad, is equated to export.
Therefore, the Siscomex Portal only accepts filling in the "idDestino" with code 3 and the CFOP of group exports only the output of industrialized products of national origin, intended for consumption or use on foreign-flagged vessels or aircraft docked in the country: "Clause one. For the tax purposes provided for in current legislation, the exit of industrialized products of national origin, intended for consumption or use on vessels or aircraft, flying a foreign flag, docked in the country, subject to the following conditions, is equivalent to export.
This inconsistency is due to the fact that Siscomex only processes the registration of the export operation if the field called "idDestino" is filled in with code 3 (operation abroad) and with the Operation and Provision Fiscal Code (CFOP) of group 7,000 (departures or services Belgium Phone Number Data provided abroad). This is because the Federal Revenue of Brazil, following federal legislation (article 22, VIII, of CF/88 — exclusive competence of the Union to legislate on foreign trade), understands that any and all fuel supply operations for use and consumption on board of vessels and aircraft, exclusively in international traffic, destined abroad, is equated to export.
Therefore, the Siscomex Portal only accepts filling in the "idDestino" with code 3 and the CFOP of group exports only the output of industrialized products of national origin, intended for consumption or use on foreign-flagged vessels or aircraft docked in the country: "Clause one. For the tax purposes provided for in current legislation, the exit of industrialized products of national origin, intended for consumption or use on vessels or aircraft, flying a foreign flag, docked in the country, subject to the following conditions, is equivalent to export.