{"version":"1.0","provider_name":"Aureum Advocacia","provider_url":"https:\/\/aureum.adv.br\/inicio","author_name":"Ericson","author_url":"https:\/\/aureum.adv.br\/inicio\/author\/ericson\/","title":"Drawback na exporta\u00e7\u00e3o indireta: \u00e9 poss\u00edvel? - Aureum Advocacia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"rnH09U0ZRR\"><a href=\"https:\/\/aureum.adv.br\/inicio\/2021\/02\/12\/drawback-na-exportacao-indireta-e-possivel\/\">Drawback na exporta\u00e7\u00e3o indireta: \u00e9 poss\u00edvel?<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/aureum.adv.br\/inicio\/2021\/02\/12\/drawback-na-exportacao-indireta-e-possivel\/embed\/#?secret=rnH09U0ZRR\" width=\"600\" height=\"338\" title=\"&#8220;Drawback na exporta\u00e7\u00e3o indireta: \u00e9 poss\u00edvel?&#8221; &#8212; Aureum Advocacia\" data-secret=\"rnH09U0ZRR\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/aureum.adv.br\/inicio\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/02\/Drawback-exportacao-indireta.png","thumbnail_width":1080,"thumbnail_height":1080,"description":"Para as pequenas empresas ou \u00e0quelas que n\u00e3o possuem conhecimento amplo sobre as opera\u00e7\u00f5es de exporta\u00e7\u00e3o, a exporta\u00e7\u00e3o indireta se torna uma alternativa. Tal opera\u00e7\u00e3o consiste na venda de mercadorias destinadas \u00e0 exporta\u00e7\u00e3o por estabelecimento industrial ou comercial para empresas comerciais exportadoras, trading companies ou outra empresa habilitada a operar no com\u00e9rcio exterior. Aplica-se Drawback nesses casos? Nestes casos espec\u00edficos, n\u00e3o h\u00e1 aplica\u00e7\u00e3o cumulativa dos benef\u00edcios do drawback, que se reserva \u00e0s opera\u00e7\u00f5es de exporta\u00e7\u00e3o diretas. No entanto, a legisla\u00e7\u00e3o brasileira prev\u00ea a suspens\u00e3o do IPI, do PIS e da Cofins, al\u00e9m da n\u00e3o incid\u00eancia do ICMS na remessa realizada para esse fim. Caso comprovada a exporta\u00e7\u00e3o no prazo existente, as empresas se beneficiar\u00e3o de todas as isen\u00e7\u00f5es&hellip;"}