ATO DECLARATÓRIO EXECUTIVO ALF/BSB Nº 63, DE 6 DE OUTUBRO DE 2024

ATO DECLARATÓRIO EXECUTIVO ALF/BSB Nº 63, DE 6 DE OUTUBRO DE 2024
Dispõe sobre o encerramento parcial do Processo
Aduaneiro de Investigação de Origem instaurado
por meio do ADE ALF/BSB Nº 72/2021.
O DELEGADO-ADJUNTO DA ALFÂNDEGA DA RECEITA FEDERAL DO BRASIL NO
AEROPORTO INTERNACIONAL DE BRASÍLIA no uso das atribuições que lhe são conferidas
pelo artigo 298 do Regimento Interno da Secretaria Especial da Receita Federal do Brasil,
aprovado pela Portaria ME nº 284, de 27 de julho de 2020, e tendo em vista o disposto na
Portaria Coana nº 25, de 20 de maio de 2019, nos parágrafos 5 e 6 do artigo 26 do Anexo
II ao Acordo de Complementação Econômica nº 55 (Regime de Origem), internalizado por
meio do Decreto nº 4.458, de 5 de novembro de 2002, e ainda nos artigos 24, 25 e 30, da
Instrução Normativa RFB nº 1.864, de 27 de dezembro de 2018, declara:
Art. 1º Concluído parcialmente, com base no Relatório Fiscal de 04 de
novembro de 2024 referente ao Dossiê nº 10265.547821/2021-91, o Processo
Aduaneiro de Verificação de Origem de produtos do setor automotivo fabricados no
México, instaurado por meio do Ofício nº 0.099/2021/COANA/SUANA/RFB.
Art. 2º Desqualificada totalmente da origem dos produtos automotivos
fabricados pela empresa VOLKSWAGEN DE MEXICO S.A. DE C.V. e importados pela
empresa VOLKSWAGEN DO BRASIL INDUSTRIA DE VEICULOS AUTOMOTORES LTDA,
classificados no código NALADI/SH 8703.22.00 e 8703.23.00, e amparados pelos
certificados de origem MX123ACE190000870000, MX123ACE190000872000,
MX123ACE190000872200, MX123ACE190000872300, MX123ACE190000872400,
MX123ACE190000874100, MX123ACE190000902700, MX123ACE190000903000,
MX123ACE190000903100, MX123ACE190000905100, MX123ACE190000905200,
MX123ACE190002598500, MX123ACE190002598600, MX123ACE190002598700,
MX123ACE190002599300, MX123ACE190002599600, MX123ACE190002599900,
MX123ACE190002600400, MX123ACE190002600500, MX123ACE190002601400,
MX123ACE190002601500, MX123ACE190002648900, MX123ACE190002649000,
MX123ACE190002649300, MX123ACE200001731800, MX123ACE200001732200,
MX123ACE200001732300, MX123ACE200001733000, MX123ACE200001733200,
MX123ACE200001733300, MX123ACE200001793500, MX123ACE200001793800,
MX123ACE200001793900, MX123ACE200001794000, MX123ACE200001955300,
MX123ACE200001955400, MX123ACE200001955500, MX123ACE200001955700,
MX123ACE200001955800, MX123ACE200001956000, MX123ACE200001956300,
MX123ACE200001956700, MX123ACE200001956900, MX123ACE200001980300,
MX123ACE200001980400, MX123ACE200002110500, MX123ACE200002110700,
MX123ACE190001280500, MX123ACE190001280800, MX123ACE190001281100,
MX123ACE190001281600, MX123ACE190001282200, MX123ACE190001282700,
MX123ACE190001283000, MX123ACE190001283200, MX123ACE190001283300,
MX123ACE190001283400, MX123ACE190001283900, MX123ACE190001284300,
MX123ACE190001284600, MX123ACE190001317900, MX123ACE190001318000,
MX123ACE190002649400, MX123ACE190002650200, MX123ACE190002650300,
MX123ACE190002650400, MX123ACE190002650500, MX123ACE190002650700,
MX123ACE190002651000, MX123ACE190002651100, MX123ACE190002981700,
MX123ACE190002981900, MX123ACE190002982000, MX123ACE190002982500,
MX123ACE190002982600, MX123ACE190002983300, MX123ACE190002984000,
MX123ACE190002985500, MX123ACE190002985600, MX123ACE190002987200,
MX123ACE190002988300, MX123ACE190002989700, MX123ACE190002990100,
MX123ACE190001320800, MX123ACE190001320900, MX123ACE190001321700,
MX123ACE190001322000, MX123ACE190001322400, MX123ACE190001322600,
MX123ACE190001322800, MX123ACE190001323000, MX123ACE190001323200,
MX123ACE190001323600, MX123ACE190001323900, MX123ACE190001324000,
MX123ACE190001324100, MX123ACE190001325500, MX123ACE190001328000,
MX123ACE190001330100, MX123ACE190001330200, MX123ACE190001363000,
MX123ACE190001363100, MX123ACE190001364300, MX123ACE190001364600,
MX123ACE190001366500, MX123ACE190001366600, MX123ACE190001366700,
MX123ACE190002990200, MX123ACE190002990400, MX123ACE190002990700,
MX123ACE190002991600, MX123ACE190002991800, MX123ACE190002992300,
MX123ACE190002992300, MX123ACE190002994800, MX123ACE190003091800,
MX123ACE190003092000, MX123ACE190003093000, MX123ACE190003094100,
MX123ACE190003094200, MX123ACE190003095200, MX123ACE190003095300,
MX123ACE190003095400, MX123ACE190003095600, MX123ACE190003102000,
MX123ACE190003102400, MX123ACE190003187800, MX123ACE190003188500,
MX123ACE190003188600, MX123ACE190003188700, MX123ACE190003188800,
MX123ACE190003189100, MX123ACE190003189200, MX123ACE190003189300,
MX123ACE190003189400, MX123ACE190003190000, MX123ACE190003190600,
MX123ACE190003317000, MX123ACE190003317600, MX123ACE190003317700,
MX123ACE190003318100, MX123ACE190003322500, MX123ACE200002425800,
MX123ACE200002426000, MX123ACE200002426200, MX123ACE200002426400,
MX123ACE200002426500, MX123ACE200002426700, MX123ACE200002426800,
MX123ACE200002427100, MX123ACE200002427200, MX123ACE200002427300,
MX123ACE200002427700, MX123ACE200002427800, MX123ACE200002428300,
MX123ACE200002428400, MX123ACE200002428500, MX123ACE200002428900,
MX123ACE200002429600, MX123ACE200002464900, MX123ACE200002465000,
MX123ACE200002467100, MX123ACE200002467800, MX123ACE200002468300,
MX123ACE200002468400, MX123ACE200002469300, MX123ACE200002469800,
MX123ACE200002469900, MX123ACE200002771100, MX123ACE190003322600,
MX123ACE190003322700, MX123ACE190003324900, MX123ACE190003325000,
MX123ACE190003327900, MX123ACE190003328300, MX123ACE190003328500,
MX123ACE190003328600, MX123ACE190003330200, MX123ACE190003330600,
MX123ACE190003330900, MX123ACE190003331000, MX123ACE190003331700,
MX123ACE190003598700, MX123ACE190003598800, MX123ACE190003598900,
MX123ACE190003599200, MX123ACE190003599400, MX123ACE190003600100,
MX123ACE190003600200, MX123ACE190003600500, MX123ACE190003600600,
MX123ACE190003600700, MX123ACE190003601600, MX123ACE190003601700,
MX123ACE190003601900, MX123ACE190003602600, MX123ACE190003603000,
MX123ACE190003603300, MX123ACE190003603500, MX123ACE190003603600,
MX123ACE190003603700, MX123ACE190003604000, MX123ACE190003610200,
MX123ACE190003610600, MX123ACE190003611300, MX123ACE190003611700,
MX123ACE190003612600, MX123ACE200001278700, MX123ACE190001596400,
MX123ACE190001596500, MX123ACE190001598500, MX123ACE190001598600,
MX123ACE190001598700, MX123ACE190001598800, MX123ACE190001598900,
MX123ACE190001599000, MX123ACE190001599100, MX123ACE190001599200,
MX123ACE190001599400, MX123ACE190001599500, MX123ACE190001599600,
MX123ACE190001599900, MX123ACE190001600000, MX123ACE190001600100,
MX123ACE190001632500, MX123ACE190001633200, MX123ACE190001633300,
MX123ACE190003614000, MX123ACE190003646200, MX123ACE190003647000,
MX123ACE190003647400, MX123ACE190003647800, MX123ACE190003648100,
MX123ACE190003648300, MX123ACE190003649600, MX123ACE190003649700,
MX123ACE190003649800, MX123ACE190003650500, MX123ACE190003650600,
MX123ACE190003650900, MX123ACE190003651000, MX123ACE190003651700,
MX123ACE190003651800, MX123ACE190003652500, MX133ACE190003652600,
MX123ACE190003652700, MX123ACE190001639000, MX123ACE190001639100,
MX123ACE190001639200, MX123ACE190001639900, MX123ACE190001641200,
MX123ACE190001756900, MX123ACE190001757100, MX123ACE190001757400,
MX123ACE190001757700, MX123ACE190001952800, MX123ACE190001953900,
MX123ACE190001954000, MX123ACE190001954100, MX123ACE190001954800,
MX123ACE190001954900, MX123ACE190001955000, MX123ACE190001955800,
MX123ACE190001956500, MX123ACE190001956600, MX123ACE190001984400,
MX123ACE190001984500, MX123ACE190001984600, MX123ACE190001985500,
MX123ACE190001985600, MX123ACE190001985800, MX123ACE190001985900,
MX123ACE190001986100, MX123ACE190001986800, MX123ACE200000039900,
MX123ACE200000040100, MX123ACE200000040200, MX123ACE200000040300,
MX123ACE200000040400, MX123ACE200000040700, MX123ACE200000040800,
MX123ACE200000041100, MX123ACE200000041200, MX123ACE200000041500,
MX123ACE200000042000, MX123ACE200000042100, MX123ACE200000042200,
MX123ACE200000042500, MX123ACE200000043900, MX123ACE200000047000,
MX123ACE200000047600, MX123ACE200000048100, MX123ACE200000048200,
MX123ACE200000048500, MX123ACE200000048900, MX123ACE200000049500,
MX123ACE200000049800, MX123ACE200000050000, MX123ACE200000050500,
MX123ACE200000050600, MX123ACE200000051200, MX123ACE200000051400,
MX123ACE200000051600, MX123ACE200000051700, MX123ACE200000051900,
MX123ACE200000319600, MX123ACE190001992900, MX123ACE190001995600,
MX123ACE190001995700, MX123ACE190001995800, MX123ACE190001995900,
MX123ACE190001996800, MX123ACE190001996900, MX123ACE190002101500,
MX123ACE190002102700, MX123ACE190002104200, MX123ACE190002104400,
MX123ACE190002104500, MX123ACE190002104700, MX123ACE190002105000,
MX123ACE190002105100, MX123ACE190002107600, MX123ACE190002107700,
MX123ACE190002107800, MX123ACE190002107900, MX123ACE190002108800,
MX123ACE190002109000, MX123ACE190002110100, MX123ACE190002110200,
MX123ACE190002110300, MX123ACE190002110400, MX123ACE190002114700,
MX123ACE190002114800, MX123ACE190002311600, MX123ACE190002312400,
MX123ACE190002312600, MX123ACE190002312700, MX133ACE190002312900,
MX123ACE190002313300, MX123ACE190002317200, MX123ACE190002317900,
MX133ACE190002318000, MX123ACE200000319800, MX123ACE200000410400,
MX123ACE200000410500, MX123ACE200000410700, MX123ACE200000411000,
MX123ACE200000496100, MX123ACE200000496400, MX123ACE200000496900,
MX123ACE200000497000, MX123ACE200000497700, MX123ACE200000497900,
MX123ACE200000498100, MX123ACE200000498200, MX123ACE200000606800,
MX123ACE200000606900, MX123ACE200000607000, MX123ACE200000607700,
MX123ACE200000608200, MX123ACE200000609800, MX123ACE200000610300,
MX123ACE200000611300, MX123ACE200000611900, MX123ACE200000612000,
MX123ACE200000613100, MX123ACE200000613700, MX123ACE200000712800,
MX123ACE200000712900, MX123ACE200000713000, MX123ACE200000713200,
MX123ACE200000713400, MX123ACE200000713500, MX123ACE200000713600,
MX123ACE200000713700, MX123ACE200000713800, MX123ACE200000840100,
MX123ACE200000840300, MX123ACE210000080800, MX123ACE210000080900,
MX123ACE210000081000, MX123ACE210000081100, MX123ACE210000081900,
MX123ACE190002318100, MX123ACE190002318500, MX123ACE190002318600,
MX123ACE190002319100, MX123ACE190002319200, MX123ACE190002319900,
MX123ACE190002320200, MX123ACE190002320400, MX123ACE190002320600,
MX123ACE190002320800, MX123ACE190002321100, MX123ACE190002321300,
MX123ACE190002321700, MX123ACE190002321800, MX123ACE190002322100,
MX123ACE190002322400, MX123ACE190002322600, MX123ACE190002322900,
MX123ACE190002323300, MX123ACE190002323400, MX123ACE190002323900,
MX123ACE190002324100, MX123ACE190002324200, MX123ACE190002324400,
MX123ACE190002526900, MX123ACE190002527000, MX123ACE190002528600,
MX123ACE190002530000, MX123ACE190002532600, MX123ACE190002532700,
MX123ACE200000840500, MX123ACE200000840600, MX123ACE200000840800,
MX123ACE200000841200, MX123ACE200000841500, MX123ACE200000841700,
MX123ACE200000843100, MX123ACE200000843900, MX123ACE200001094700,
MX123ACE200001094800, MX123ACE200001094900, MX123ACE200001095000,
MX123ACE200001095100, MX123ACE200001095200, MX123ACE200001095300,
MX123ACE200001095400, MX123ACE200001095500, MX123ACE200001095600,
MX123ACE200001095700, MX123ACE200001097200, MX123ACE200001097300,
MX123ACE200001097400, MX123ACE200001097500, MX123ACE200001097600,
MX123ACE200001278800, MX123ACE200001431900, MX123ACE200001432200,
MX123ACE200001567200, MX123ACE200001567300, MX123ACE210000332600,
MX123ACE210000332700, MX123ACE210000332800, MX123ACE210000333000,
MX123ACE210000333100, MX123ACE210000333400, MX123ACE210000333700,
MX123ACE210000333900, MX123ACE210000334100, MX123ACE210000516800,
MX123ACE210000517000, MX123ACE210000080700, MX123ACE190003322900, em
razão do não cumprimento dos requisitos de origem previstos no Acordo de
Complementação Econômica nº 55.
Art. 3º Fica denegado o tratamento tarifário preferencial para o desembaraço
aduaneiro de novas importações de produtos idênticos do mesmo fabricante, nos termos
previstos nos artigos 24, 25, inciso II e parágrafo 2º, e 30 da Instrução Normativa RFB nº
1.864/2018, bem como no artigo 26, parágrafos 5 e 6, do Regime de Origem do ACE 55.
Art. 4º Este Ato Declaratório Executivo entra em vigor na data de sua publicação.
MARCUS VINICIUS OLIVEIRA DE AQUINO