COMEX - Cálculos de preço de exportação
Autor: Talita Lima | Publicado: 2015-12-01T23:25:00-02:00



CALCULO DE PREÇO DE
EXPORTAÇÃO



Para se obter o preço fina para exportação é muito
importante saber o Incoterm.

Preço de exportação = Preço interno – impostos de mercado
interno + Impostos de Importação e custos

Exemplo: PVMI = VM + IPI

Onde:&nbsp;&nbsp; PMVI = Preço
de venda no mercado Interno

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; VM = valor
da mercadoria




Modelo baseado no preço do produto no mercado interno

a) Deduzir o IPI do valor de venda no mercado interno

VVMI = Valor da Mercadoria + IPI



b) Utilizar como base de cálculo, somente o valor da mercadoria.

c) Deduzir o ICMS

d) Deduzir o PIS/ PASEP

e) Deduzir o COFINS

f) Encontrar o valor sem os impostos nacionais

g) Deduzir valores incidentes na venda no mercado interno

h) Somar valores incidentes para a exportação

i) Transformar em MOEDA ESTRANGEIRA



Exercício:

Uma
pequena empresa brasileira desenvolveu produto bastante versátil e está fazendo
muito sucesso no mercado nacional. Um turista italiano que comercializa
máquinas de pequeno porte interessou-se e pediu que ele produzisse uma máquina
especial para levar ao seu país. Como a empresa brasileira nunca tinha vendido
ao mercado externo teve que em poucos segundos apresentar um preço externo. Rapidamente
ele pensou: “não sei como estará o câmbio, vou imaginar R$ 2,00 por dólar
para facilitar a conta, e aumentar o preço interno para R$ 110.000,00 (IPI
incluso). Desta forma poderei informar um preço externo bem próximo”.
Considerando os tributos nacionais (IPI, destacada na NF, de 10%; ICMS, de 18%,
PIS/PASEP, de 2% e COFINS, de 7,6%), assinale a alternativa que corresponde ao
valor informado pelo empresário nacional:

US$1,00&nbsp; = R$2,00

IPI =
100%+10% = 110% / 100 = 1,1 (taxa unitária)

VM = 110.000
÷ 1,1 

VM = 100.000

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Descontar demais impostos



ICMS = 18%

PIS/PASEP =
2%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 27,6%

Cofins =
7,6%



Desconto =
27,6% X 100.000 = 27.600



VM = 100.000
– 27.600 = R$ 72.400



Conversão =
72.400 ÷ 2 = US$ 36.200



Como
exemplo, utilizando o incoterm CFR com alíquota de 4% para o mercado interno e
8% o frente internacional, chegasse na seguinte conclusão:



VM =
R$72.400

Frete MI =
4% X 72400 = 2.896 +72400 = 75.296 ÷2 = US$37.648

Frete
internacional = 8% x US$37.648 = 3.011,84 + US$37.648 = US$ 40.659,84