A dupla incidência do IPI em casos de produtos importados não submetidos a nova etapa de industrialização no território nacional

Abstract

Considering that the Brazilian laws determine that the Tax on Industrialized products has a double impact on the import of goods, the present study aims to analyze the validity of this charges not only in customs clearance stage, but also when the imported good are leaving the importer’s establishment, in this care, where the importer does not carry out any process that changes the nature and purpose of the imported products nor promote improvements of this goods consumption. Thus, this work aims to present theses that substantiate the accurate incidence of the mentioned tax in the customs clearance stage, while providing elements that lead to the conclusion of the invalidity of the mentioned tax charged at the exit of the importer’s establishment when the product is intended for non-industrial or final consumers. Furthermore, the analysis of this tax charges on these occasions will be carried out based on the Theory of the Tax Incidence Matrix Rule, which will demonstrate all criteria that make up the legal norm of the exaction, both in import operations and those carried out in the national territory.