Analysis of the Material Constitutionality of the Inclusion of the Value of AFRMM in the Tax Basis of ICMS-Importation

Abstract

The ICMS-Importation is levied on the entry of goods and merchandise imported by a natural or legal person, regardless of the purpose of the importation. The tax is due to the State where the receiver of the goods, merchandise or services is domiciled or has a permanent establishment. The tax basis must be defined in accordance with constitutional legal guidelines and is limited to the materiality of incidence established by the competence granted to the States. The Additional to Freight for Renewal of the Merchant Navy is due as a result of the use of maritime transport, but despite the fact that such form of transport is routinely used in the import of goods and merchandise, it is not linked thereto. Therefore, considering the detachment of the value of maritime transport from import operations, the amount due of Additional to Freight for Renewal of the Merchant Navy cannot be included in the ICMS-Importation tax basis.