N.C.M.
In this table you must register the Mercosur Common Nomenclature (NCM) or Common External Tariff (TEC) and you can update them through the integration with other systems. At this moment, the system accepts the following origins::
| • | TECWIN - Customs: Updates the rates of NCM´s registered in the system; |
| • | SISCOMEX - Local Tables: After downloading the tables, you can register them or even change them in SIGAEIC; |
| • | Other systems, according to the standard integration, through TXT file. |
This table must be precisely filled out, otherwise, it will affect the calculation of actual cost and the NFE once the rates of NCM are the source for calculation of taxes and checking of payments; also, it has great influence at the moment of foreseeing taxes.
Procedures
To register a NCM:
| 1. | In NCM maintenance, select Add. |
| 2. | Fill out the data according to the field help instructions. |
| 3. | In Rates, enter aliquots. |
| 4. | In the field %IcmsPIS/COF, enter the ICMS rate used for PIS and COFINS calculation base. Enter the value to be added in the calculation percentage in the field % M. COFINS. |
The completion of field % M. COFINS influences the process if field Al.M. COFINS? in Importers Register is set as Yes, and if field Calculation Type, in C.F.O Register is set with the option Standard. In this case, the System considers the value in the field % M. COFINS as the increased COFINS for calculation. |
| 5. | Check the information and confirm the procedure. |
The System displays the new registered NCM in the browser.
It is noteworthy that field Unit, regards the statistic unit of measure of NCM in SISCOMEX, and fields EX-NCM and EX-NBM, regards the number of exceptions of NCM and NBM. |
See Also