Com relação aos documentos instrutivos da DI, escolha a opção correta.

De acordo com o disposto na Instrução Normativa SRF n. 680, de 2 de outubro de 2006, são hipóteses de entrega da mercadoria antes da conclusão da conferência aduaneira, mediante requerimento formalizado pelo importador e autorizado pelo responsável pelo despacho, exceto:

Considering the text below as a historical account on the extinct United States Custom Service, whose activities are nowadays carried out by the U.S. Customs and Border Control, answer question.

The agency known as the United States Customs Service collects the revenue from imports and enforces customs and related laws and alsoadministers the Tariff Act of 1930, as amended, and other customs laws. Some of the responsibilities which the Customs Service is specifically charged with are as follows: properly assessing and collecting customs duties, excise taxes, fees, and penalties due on imported merchandise; interdicting and seizing contraband, including narcotics and illegal drugs; processing persons, carriers, cargo, and mail into and out of the United States; administering certain navigation laws; detecting and apprehending persons engaged in fraudulent practices designed to circumvent customs and related laws; protecting American business and labor by enforcing statutes and regulations such as the Anti-dumping Act and those regarding countervailing duties.

(Source: Henry Campbell Black. Customs Service.

Black’s Law Dictionary. 6th Edition. St. Paul (MINN.), West Publishing: 1990. p. 386. Adapted)

Regarding the words and expressions underlined in the text:

No que se refere às retomadas no texto, assinale a opção correta.

Acerca do Carnê ATA, regulamentado pela Instrução Normativa RFB n. 1.639, de 10 de maio de 2016, assinale a opção incorreta.

Assinale, entre as opções apresentadas, aquela que não representa uma espécie de penalidade:

Although we tend to think of globalization as a modern phenomenon, the hallmarks of its activity, from free trade zones to duty rates, have been around for millennia. Evidence of customs activity has been excavated all over the world, from the ports of ancient Greece to the Great Wall of China. The evidence suggests that complex systems of controls and taxes on traded commodities were in existence well before industrialization, as well as the reasoning behind them. It was easy to see among small populations that unmitigated dependence on foreign merchandise would indebt and stress the community.

Scholars believe that the earliest customs fees were actually voluntary, and offered by travelling merchants as a bribe to sovereigns for considerate treatment. Over time, this bribe became mandatory. It was called ‘duty,’ a fee charged for the privilege of trading in a particular kingdom. The collection itself was outsourced to tax farmers, who would use any means necessary — including violence — to obtain what had become a key revenue source for monarchies. The first written customs tariff was developed in Palmyra (present day Syria) and was engraved in stone. However, professional customs offices and officials were introduced by ancient Rome.

Despite major advances, the essence of customs has neither disappeared nor changed. While today’s agencies screen for a variety of novel threats, from security to the environment, protecting the local market is the motivation behind every decision, even if it is not always clear to the importer.

(source: Border Bee, A brief history of customs, retrieved on 11 September 2018 from <https://borderbee.com>. Adapted.)

From the text, it is correct to state that customs fees and tariffs:

A verificação física da mercadoria é uma etapa da conferência aduaneira e tem como finalidades identificar e quantificar a mercadoria submetida a despacho aduaneiro, obter elementos para confirmar sua classificação fiscal, sua origem e seu estado de novo ou usado, bem como para verificar sua adequação às normas técnicas aplicáveis. Com relação a esse tema, escolha a opção correta.

Em relação ao Adicional ao Frete para a Renovação da Marinha Mercante (AFRMM), assinale a opção incorreta.

Com relação à averbação de embarque de exportações realizadas via DU-E, assinale a opção correta.