{"id":1876,"date":"2010-08-05T08:44:00","date_gmt":"2010-08-05T08:44:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/08\/05\/tributacao-de-bens-do-viajante\/"},"modified":"2024-09-19T15:31:52","modified_gmt":"2024-09-19T15:31:52","slug":"tributacao-de-bens-do-viajante","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/08\/05\/tributacao-de-bens-do-viajante\/","title":{"rendered":"Tributa\u00e7\u00e3o de bens do viajante"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family: arial; color: #000000;\">A Receita Federal baixou a <strong><a href=\"http:\/\/www.receita.fazenda.gov.br\/Legislacao\/Ins\/2010\/in10592010.htm\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.059\/2010<\/a><\/strong> (DOU de 3.8.2010) dispondo sobre os procedimentos de controle aduaneiro e o tratamento tribut\u00e1rio aplic\u00e1veis aos bens de viajante.<\/span><\/div>\n<div align=\"justify\"><\/div>\n<div align=\"justify\">Veja a seguir, os primeiros artigos da Instru\u00e7\u00e3o:<\/div>\n<blockquote><p>Art. 1\u00ba Os bens de viajante procedente do exterior, a ele destinado ou em tr\u00e2nsito de sa\u00edda do Pa\u00eds ou de chegada a este ser\u00e3o submetidos aos procedimentos de controle aduaneiro e ao tratamento tribut\u00e1rio estabelecidos nesta Instru\u00e7\u00e3o Normativa.<\/p>\n<p>\u00a7 1o O disposto no caput aplica-se ainda aos bens importados ou exportados pelos integrantes de miss\u00f5es diplom\u00e1ticas, reparti\u00e7\u00f5es consulares e representa\u00e7\u00f5es de organismos internacionais de car\u00e1ter permanente de que o Brasil seja membro, assim como aos bens de viajante transportados em ve\u00edculo militar.<\/p>\n<p>\u00a7 2o Aos bens de viajante que sai da Zona Franca de Manaus ou das \u00c1reas de Livre Com\u00e9rcio com destino a outro ponto do territ\u00f3rio nacional aplica-se o disposto em norma espec\u00edfica, observado o disposto nos arts. 26 e 40.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>A Receita Federal baixou a Instru\u00e7\u00e3o Normativa RFB n\u00ba 1.059\/2010 (DOU de 3.8.2010) dispondo sobre<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[121,188,219],"tags":[],"class_list":["post-1876","post","type-post","status-publish","format-standard","hentry","category-imposto-de-renda","category-tributos","category-zfm"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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