{"id":2847,"date":"2021-04-23T14:58:33","date_gmt":"2021-04-23T17:58:33","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=2847"},"modified":"2021-04-23T15:00:17","modified_gmt":"2021-04-23T18:00:17","slug":"recof-como-funciona","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2021\/04\/23\/recof-como-funciona\/","title":{"rendered":"RECOF: Como Funciona?"},"content":{"rendered":"\t\t
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O RECOF<\/strong> (Regime Aduaneiro Especial de Entreposto Industrial sob Controle Aduaneiro Informatizado) permite a importa\u00e7\u00e3o de mercadorias com suspens\u00e3o de impostos,<\/strong> que ser\u00e3o utilizadas em processo de industrializa\u00e7\u00e3o destinado \u00e0 exporta\u00e7\u00e3o ou ao mercado interno.\u00a0<\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Tamb\u00e9m, \u00e9 poss\u00edvel que, parte dessa mercadoria importada, ap\u00f3s ser industrializada, seja despachada para consumo no mercado interno.<\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Nesse regime aduaneiro, suspendem-se os seguintes impostos incidentes sobre a Importa\u00e7\u00e3o:<\/p>

– II;<\/p>

– PIS\/COFINS;<\/p>

– IPI;<\/p>

– AFRMM;<\/p>

– ICMS (em alguns Estados);<\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Para a frui\u00e7\u00e3o desse benef\u00edcio, \u00e9 necess\u00e1rio que a empresa desenvolva um sistema informatizado e integrado com a empresa, de acordo com as regras pr\u00e9-estabelecidas pela Receita Federal, para controle e monitoramento do cumprimento do regime.<\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Al\u00e9m disso, para a manuten\u00e7\u00e3o do regime, a empresa est\u00e1 condicionada, entre outros requisitos b\u00e1sicos, a exportar produtos industrializados no valor anual equivalente a 50% (cinquenta por cento) do valor total das mercadorias adquiridas pelo Regime<\/strong>, bem como aplicar na produ\u00e7\u00e3o, pelo menos 70% das mercadorias igualmente adquiridas com a utiliza\u00e7\u00e3o dos benef\u00edcios desse Regime<\/strong>.<\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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O RECOF-SPED,<\/strong> segue as mesmas regras do RECOF padr\u00e3o, por\u00e9m, basta que a empresa realize os devidos registros nos seus livros cont\u00e1beis digitais, bem como fa\u00e7a o correto preenchimento do Bloco k da EFD, correspondente aos controles de produ\u00e7\u00e3o e de estoque.<\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Quer saber mais? Acompanhe semanalmente nossas publica\u00e7\u00f5es.<\/p>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

O RECOF (Regime Aduaneiro Especial de Entreposto Industrial sob Controle Aduaneiro Informatizado) permite a importa\u00e7\u00e3o de mercadorias com suspens\u00e3o de impostos, que ser\u00e3o utilizadas em processo de industrializa\u00e7\u00e3o destinado \u00e0 exporta\u00e7\u00e3o ou ao mercado interno.\u00a0 Tamb\u00e9m, \u00e9 poss\u00edvel que, parte dessa mercadoria importada, ap\u00f3s ser industrializada, seja despachada para consumo no mercado interno. Nesse regime aduaneiro, suspendem-se os seguintes impostos incidentes sobre a Importa\u00e7\u00e3o: – II; – PIS\/COFINS; – IPI; – AFRMM; – ICMS (em alguns Estados); Para a frui\u00e7\u00e3o desse benef\u00edcio, \u00e9 necess\u00e1rio que a empresa desenvolva um sistema informatizado e integrado com a empresa, de acordo com as regras pr\u00e9-estabelecidas pela Receita Federal, para controle e monitoramento do cumprimento do regime. Al\u00e9m disso, para a manuten\u00e7\u00e3o…<\/p>\n","protected":false},"author":2,"featured_media":2849,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,52,51],"tags":[],"class_list":["post-2847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aduaneiro","category-exportacao","category-importacao"],"yoast_head":"\nRECOF: Como Funciona? - Aureum Advocacia<\/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:\/\/aureum.adv.br\/inicio\/2021\/04\/23\/recof-como-funciona\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RECOF: Como Funciona? - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"O RECOF (Regime Aduaneiro Especial de Entreposto Industrial sob Controle Aduaneiro Informatizado) permite a importa\u00e7\u00e3o de mercadorias com suspens\u00e3o de impostos, que ser\u00e3o utilizadas em processo de industrializa\u00e7\u00e3o destinado \u00e0 exporta\u00e7\u00e3o ou ao mercado interno.\u00a0 Tamb\u00e9m, \u00e9 poss\u00edvel que, parte dessa mercadoria importada, ap\u00f3s ser industrializada, seja despachada para consumo no mercado interno. 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