Responsabilidade do transportador pelas infrações no trânsito aduaneiro

Glacy Odete Rachid Botelho; Sinara de Freitas Elias Campos

doi:10.5433/2178-8189.2020v24n1p186

Responsability of the carrier for customs transport infringements

Authors

Glacy Odete Rachid Botelho
Sinara de Freitas Elias Campos

DOI:

https://doi.org/10.5433/2178-8189.2020v24n1p186

Keywords:

Customs, Customs Transit, Conveyor, Penalties, Responsibility

Abstract

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 competitive

Author Biographies

Glacy Odete Rachid Botelho

Doutora em Direito pela Universidade Federal do Paraná (UFPR). Mestre em Direito pela Universidade Federal do Paraná (UFPR). Especialista em Direito Processual Tributário pela Universidade de Brasilia (UNB). Especialista em Direito e suas Relações com a Ecologia pela Pontifícia Universidade Católica do Paraná (PUCPR). Especialista em Lingua Inglesa pela Pontifícia Universidade Católica de Minas Gerais (PUCMG). Bacharel em Direito pela Federação das Escolas Superiores de Ilhéus e Itabuna (FESPI). Licenciada em Letras pela Universidade Federal do Paraná (UFPR). Email: glacy.botelho@uol. com.br

Sinara de Freitas Elias Campos

Mestre em Direito, Relações Internacionais e Desenvolvimento pela Pontifícia Universidade Católica de Goiás (PUCGO). Especialista em Direito Constitucional e Administrativo pela Pontifícia Universidade Católica de Goiás (PUCGO). Especialista em Direito Civil e Processo Civil pela Faculdade Anhanguera de Ciências Humanas (FACH). Bacharel em Direito pela Pontificia Universidade Católica de Goiás. (PUCGO). Email: sinnara@gmail.com

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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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Issue

Vol. 24 No. 1 (2020)

Section

Artigos

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