A administração pública e o tratamento tributário da bagagem do passageiro internacional

Abstract

The Government acts in customs supervision in order to protect the economy grounded in a tangle of laws, decrees, ordinances and rules that comprise the customs legislation. The purpose of this study was to demonstrate the role of Public Administration in the function and detail the customs treatment of each class of passenger and goods carried by them in international travel. The study was based more strongly on documentary research and legal infralegal. Initially, introduces the theme showing why its relevance has increased lately. Is further clarified characteristics, principles and prerogatives of public administration, as well as its limitations. Continuing the study conceptualizes up luggage for customs purposes and clarifies differences of treatment on export and import, this way of exemption from taxation regimes applicable purchases in duty free, temporary and penalties cabíeis. At the end, you realize that the Government is responsible for preserving society's entry product that can bring harm to the population and protect the economy from unfair competition from products from overseas. The work condenses several customs rules, showing up in the most transparent and accessible as possible.