{"id":335,"date":"2022-09-26T11:13:11","date_gmt":"2022-09-26T14:13:11","guid":{"rendered":"https:\/\/dspericias.com.br\/?page_id=335"},"modified":"2026-01-04T17:40:49","modified_gmt":"2026-01-04T20:40:49","slug":"pericia-em-acidentes-e-fatos-da-navegacao","status":"publish","type":"page","link":"https:\/\/dspericias.com.br\/index.php\/pericia-em-acidentes-e-fatos-da-navegacao\/","title":{"rendered":"Per\u00edcia em Acidentes e Fatos da Navega\u00e7\u00e3o"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"335\" class=\"elementor elementor-335\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-190b66b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"190b66b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-154e409\" data-id=\"154e409\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4174d4 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"a4174d4\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.8.0 - 30-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Avalia\u00e7\u00e3o de Classifica\u00e7\u00e3o NCM e Ex-Tarif\u00e1rio<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c9057b elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"5c9057b\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.8.0 - 30-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h5>An\u00e1lise t\u00e9cnica especializada para correta classifica\u00e7\u00e3o fiscal de m\u00e1quinas, equipamentos e bens industriais<\/h5>\n<p data-start=\"481\" data-end=\"752\">A <strong data-start=\"483\" data-end=\"526\">avalia\u00e7\u00e3o de classifica\u00e7\u00e3o fiscal (NCM)<\/strong> consiste na an\u00e1lise t\u00e9cnica detalhada das caracter\u00edsticas construtivas, funcionais e operacionais de m\u00e1quinas, equipamentos e componentes, com o objetivo de enquadramento correto na <strong data-start=\"709\" data-end=\"749\">Nomenclatura Comum do Mercosul (NCM)<\/strong>.<\/p>\n<p><\/p>\n<p data-start=\"754\" data-end=\"984\">Quando aplic\u00e1vel, o servi\u00e7o tamb\u00e9m contempla a <strong data-start=\"801\" data-end=\"858\">avalia\u00e7\u00e3o de enquadramento em regimes de Ex-Tarif\u00e1rio<\/strong>, possibilitando a redu\u00e7\u00e3o ou isen\u00e7\u00e3o de tributos incidentes na importa\u00e7\u00e3o de bens de capital, inform\u00e1tica e telecomunica\u00e7\u00f5es.<\/p>\n<h5>Import\u00e2ncia da correta classifica\u00e7\u00e3o NCM<\/h5>\n<p data-start=\"1036\" data-end=\"1101\">A classifica\u00e7\u00e3o fiscal incorreta de mercadorias pode resultar em:<\/p>\n<ul data-start=\"1103\" data-end=\"1365\">\n<li data-start=\"1103\" data-end=\"1164\">\n<p data-start=\"1105\" data-end=\"1164\">Autua\u00e7\u00f5es fiscais e multas aplicadas pela Receita Federal<\/p>\n<\/li>\n<li data-start=\"1165\" data-end=\"1218\">\n<p data-start=\"1167\" data-end=\"1218\">Recolhimento indevido ou insuficiente de tributos<\/p>\n<\/li>\n<li data-start=\"1219\" data-end=\"1255\">\n<p data-start=\"1221\" data-end=\"1255\">Atrasos no desembara\u00e7o aduaneiro<\/p>\n<\/li>\n<li data-start=\"1256\" data-end=\"1305\">\n<p data-start=\"1258\" data-end=\"1305\">Questionamentos em fiscaliza\u00e7\u00f5es e auditorias<\/p>\n<\/li>\n<li data-start=\"1306\" data-end=\"1365\">\n<p data-start=\"1308\" data-end=\"1365\">Inseguran\u00e7a jur\u00eddica para importadores e distribuidores<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"754\" data-end=\"984\">\n<\/p><p data-start=\"1367\" data-end=\"1523\">A an\u00e1lise t\u00e9cnica especializada reduz significativamente esses riscos, garantindo <strong data-start=\"1449\" data-end=\"1522\">seguran\u00e7a fiscal, previsibilidade tribut\u00e1ria e conformidade normativa<\/strong>.<\/p>\n<p data-start=\"1367\" data-end=\"1523\"><br><\/p>\n<h5>Avalia\u00e7\u00e3o de Ex-Tarif\u00e1rio<\/h5>\n<p data-start=\"1560\" data-end=\"1757\">O Ex-Tarif\u00e1rio \u00e9 um regime que permite a redu\u00e7\u00e3o tempor\u00e1ria da al\u00edquota do Imposto de Importa\u00e7\u00e3o para bens de capital e bens de inform\u00e1tica e telecomunica\u00e7\u00f5es <strong data-start=\"1719\" data-end=\"1756\">sem produ\u00e7\u00e3o nacional equivalente<\/strong>.<\/p>\n<p data-start=\"1759\" data-end=\"1787\">A avalia\u00e7\u00e3o t\u00e9cnica envolve:<\/p>\n<ul data-start=\"1789\" data-end=\"2050\">\n<li data-start=\"1789\" data-end=\"1836\">\n<p data-start=\"1791\" data-end=\"1836\">An\u00e1lise detalhada da m\u00e1quina ou equipamento<\/p>\n<\/li>\n<li data-start=\"1837\" data-end=\"1911\">\n<p data-start=\"1839\" data-end=\"1911\">Verifica\u00e7\u00e3o da finalidade, tecnologia empregada e aplica\u00e7\u00e3o industrial<\/p>\n<\/li>\n<li data-start=\"1912\" data-end=\"1976\">\n<p data-start=\"1914\" data-end=\"1976\">Compara\u00e7\u00e3o com bens similares produzidos no mercado nacional<\/p>\n<\/li>\n<li data-start=\"1977\" data-end=\"2050\">\n<p data-start=\"1979\" data-end=\"2050\">Verifica\u00e7\u00e3o de ader\u00eancia aos requisitos t\u00e9cnicos exigidos pelo regime<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1367\" data-end=\"1523\">\n<\/p><p data-start=\"2052\" data-end=\"2195\">O objetivo \u00e9 identificar <strong data-start=\"2077\" data-end=\"2117\">viabilidade t\u00e9cnica de enquadramento<\/strong> e subsidiar processos administrativos, consultas fiscais ou defesas t\u00e9cnicas.<\/p>\n<p data-start=\"2052\" data-end=\"2195\"><br><\/p>\n<h4>Atua\u00e7\u00e3o t\u00e9cnica e experi\u00eancia pericial em classifica\u00e7\u00e3o fiscal<\/h4><p data-start=\"391\" data-end=\"1060\">A avalia\u00e7\u00e3o de classifica\u00e7\u00e3o NCM e de enquadramento em regimes de Ex-Tarif\u00e1rio \u00e9 realizada por meio de an\u00e1lise t\u00e9cnica aprofundada das caracter\u00edsticas construtivas, funcionais e operacionais das m\u00e1quinas, equipamentos e bens industriais, com base em documenta\u00e7\u00e3o t\u00e9cnica, manuais, cat\u00e1logos, especifica\u00e7\u00f5es do fabricante e, quando necess\u00e1rio, inspe\u00e7\u00f5es t\u00e9cnicas direcionadas. A an\u00e1lise considera os crit\u00e9rios objetivos de classifica\u00e7\u00e3o fiscal, a finalidade do equipamento, seu princ\u00edpio de funcionamento e sua aplica\u00e7\u00e3o industrial, permitindo o correto enquadramento na Nomenclatura Comum do Mercosul e a verifica\u00e7\u00e3o da viabilidade t\u00e9cnica de aplica\u00e7\u00e3o de Ex-Tarif\u00e1rio.<\/p><p data-start=\"1062\" data-end=\"1618\">A atua\u00e7\u00e3o contempla tanto o assessoramento t\u00e9cnico preventivo, voltado \u00e0 seguran\u00e7a fiscal de opera\u00e7\u00f5es de importa\u00e7\u00e3o, quanto a elabora\u00e7\u00e3o de pareceres t\u00e9cnicos destinados a processos administrativos e judiciais. O trabalho pericial \u00e9 desenvolvido com experi\u00eancia comprovada em demandas que envolvem questionamentos da Receita Federal, autos de infra\u00e7\u00e3o, revis\u00f5es de classifica\u00e7\u00e3o fiscal e controv\u00e9rsias t\u00e9cnicas em \u00e2mbito judicial, assegurando fundamenta\u00e7\u00e3o t\u00e9cnica consistente, linguagem adequada ao meio jur\u00eddico e rastreabilidade dos crit\u00e9rios adotados.<\/p><p data-start=\"2052\" data-end=\"2195\">\n\n\n<\/p><p data-start=\"1620\" data-end=\"2212\">Os pareceres t\u00e9cnicos elaborados possuem car\u00e1ter independente e isento, com conclus\u00f5es claras, objetivas e tecnicamente sustentadas, podendo ser utilizados como subs\u00eddio em despachos aduaneiros, defesas administrativas, manifesta\u00e7\u00f5es t\u00e9cnicas, a\u00e7\u00f5es judiciais e como apoio t\u00e9cnico a escrit\u00f3rios de advocacia, consultorias tribut\u00e1rias, despachantes aduaneiros e departamentos fiscais. A experi\u00eancia pericial no tema garante seguran\u00e7a t\u00e9cnica, previsibilidade e robustez argumentativa em casos que envolvem classifica\u00e7\u00e3o fiscal de bens de capital, m\u00e1quinas e equipamentos de maior complexidade.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8689e3 elementor-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"f8689e3\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"http:\/\/wa.me\/5521986442273\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Fale comigo<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a76b6ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a76b6ea\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;opacity-tilt&quot;,&quot;shape_divider_bottom&quot;:&quot;opacity-tilt&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 2600 131.1\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0 0L2600 0 2600 69.1 0 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.5\" d=\"M0 0L2600 0 2600 69.1 0 69.1z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.25\" d=\"M2600 0L0 0 0 130.1 2600 69.1z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 2600 131.1\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0 0L2600 0 2600 69.1 0 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.5\" d=\"M0 0L2600 0 2600 69.1 0 69.1z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.25\" d=\"M2600 0L0 0 0 130.1 2600 69.1z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f08c77d\" data-id=\"f08c77d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1435a2c elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1435a2c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">suporte t\u00e9cnico para o seu<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd5c3eb elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"cd5c3eb\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">processo<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d158cd6 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"d158cd6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Aumente a possibilidade de ganho da sua causa contratando um assistente t\u00e9cnico especialista na \u00e1rea.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dac9257 elementor-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"dac9257\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"http:\/\/wa.me\/5521986442273\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Fale comigo<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Avalia\u00e7\u00e3o de Classifica\u00e7\u00e3o NCM e Ex-Tarif\u00e1rio An\u00e1lise t\u00e9cnica especializada para correta classifica\u00e7\u00e3o fiscal de m\u00e1quinas, equipamentos e bens industriais A avalia\u00e7\u00e3o de classifica\u00e7\u00e3o fiscal (NCM) consiste na an\u00e1lise t\u00e9cnica detalhada das caracter\u00edsticas construtivas, funcionais e operacionais de m\u00e1quinas, equipamentos e componentes, com o objetivo de enquadramento correto na Nomenclatura Comum do Mercosul (NCM). Quando aplic\u00e1vel, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-335","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/dspericias.com.br\/index.php\/wp-json\/wp\/v2\/pages\/335","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dspericias.com.br\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dspericias.com.br\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dspericias.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dspericias.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=335"}],"version-history":[{"count":13,"href":"https:\/\/dspericias.com.br\/index.php\/wp-json\/wp\/v2\/pages\/335\/revisions"}],"predecessor-version":[{"id":542,"href":"https:\/\/dspericias.com.br\/index.php\/wp-json\/wp\/v2\/pages\/335\/revisions\/542"}],"wp:attachment":[{"href":"https:\/\/dspericias.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}