Responsability of the carrier for customs transport infringements
DOI:
https://doi.org/10.5433/2178-8189.2020v24n1p186Keywords:
Customs, Customs Transit, Conveyor, Penalties, ResponsibilityAbstract
The present study brings to the study the institute of tax responsibility related to the transit of goods in the national territory, when carried out in the modality of Customs Transit. The concession of the scheme meets certain peculiarities because it escapes the general rule of the common import and export regime, which, with legal exceptions, implies the payment of taxes when the goods leave or enter national territory. Once the legal benefits have been granted, there is permission to transport these goods, from one customs office to another, with suspension of the payment of taxes, and the goods dispatched in customs transit arrive at the place of destination, inviolate, with the seals without change. If this does not occur, the legislation provides penalties to be applied to the carrier, and may even loss of the merchandise and the vehicle, as well as the execution of the warranty term. With Customs Transit customs clearance is simplified, which facilitates freight transport operations and storage costs become more competitiveDownloads
Published
2020-03-30
How to Cite
Rachid Botelho, G. O., & de Freitas Elias Campos, S. (2020). Responsability of the carrier for customs transport infringements. Scientia Iuris, 24(1), 186–203. https://doi.org/10.5433/2178-8189.2020v24n1p186
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