The counselors of the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) unanimously decided that expenses with stevedoring services are included in the calculation basis for Import Tax. This was the first time that Carf applied the understanding of the Superior Court of Justice (STJ), taken in the judgment of special appeal (REsp) 1.799.306/RS.
When deciding on the repetitive appeal in March 2020, the 1st Section of the STJ understood that the loading, unloading and handling services are part of the customs value of the goods, on which the Import Tax is calculated. The decision represented a change in case law, since the 1st and 2nd panels of the Court had been ruling in favor of the taxpayer.
There was also an extraordinary appeal to the Supreme Federal Court (STF), but in June of this year, the majority of ministers understood that it was not up to the court to judge the issue, as it was not a constitutional matter. Thus, the STJ's understanding prevailed.
At Carf, the 3rd Panel of the Superior Chamber traditionally voted to include stevedoring services in the Import Tax calculation basis. The lower panel had decided to include them by casting vote and the taxpayer appealed.
On the 18th, the company's lawyer, Suzy Gomes Hoffman, from GHBP Advogados, stated that the appeal had lost its purpose due to the STJ's settlement of the issue. Attorney Maria Concília, representing the Office of the Attorney General of the National Treasury (PGFN), however, made an oral argument requesting the application of the Court's understanding.
Rapporteur Valcir Gassen voted to deny the appeal, highlighting that he changed his understanding on the subject in light of the STJ's decision.
The process is number: 11762.720026/2014-86 and the parties are CSN Cimentos SA and the National Treasury.