Like in all stakeholder relations, Customs should ideally have a regular constructive engagement with brokers, as often brokers are the first line of interface between Customs and traders. Beyond the preparation of documents, manual/electronic submissions, the calculation and often payment of duties and taxes, they can play an active role in facilitating communication between Customs/ government authorities and importers/exporters.

There are several areas where a good relationship with Customs brokers and/or brokers associations can be of benefit for Customs administrations. Brokers may be consulted regarding support of Customs modernization and trade facilitation initiatives in line with international instruments

Customs could leverage the role of brokers as a communicator and force multiplier to improve compliance. Likewise, they are potential partners in curbing illicit trade including counterfeited/ pirated goods, as well as in ensuring compliance with regulatory requirements of other government agencies.

Thought could also be given to the role of brokers in enhancing the quality of data submitted to Customs. One may argue that usually the trader has better knowledge of, and clearer responsibility for, the accuracy of the information set out in the declaration or other submission to Customs than the broker. However, brokers can encourage their customers to improve data quality in terms ofaccuracy and adequacy. With further integration and the usage of electronic data transfer, Customs will have a more effective system of collecting data while providing Customs brokers with a streamlined tool for inputting the necessary information, thereby improving data quality.

(Source: World Customs Organization. WCO Study Report on

Customs Brokers - June, 2016. Retrieved on 9 September 2018 from <http://www.wcoomd.org>. Adapted.)

In each of the options bellow there is a word or expression underlined in the text and a suggestion for its replacement. Choose the option in which the change suggested keeps the meaning and the grammatical correctness of the text:

O fato gerador do Imposto de Importação é a entrada de mercadoria estrangeira no território aduaneiro. De acordo com o Regulamento Aduaneiro atual (Decreto n. 6.759/2009), para efeito de cálculo do imposto, considera-se ocorrido o fato gerador:

Não sendo possível a utilização do primeiro método de valoração, o valor aduaneiro de 100.000 unidades do veículo Kia Sportage importadas da Coreia do Sul para o Brasil em julho de 2018 será o valor de transação de:

Assinale a opção incorreta.

Mercadoria submetida ao despacho de importação está sujeita ao controle do valor aduaneiro declarado pelo importador de acordo com as regras estabelecidas no Acordo de Valoração Aduaneira. Sobre o valor aduaneiro da mercadoria, escolha a opção correta.

Sobre módulo Controle de Carga e Trânsito (CCT) de exportação do Portal Siscomex, assinale a opção incorreta.

Quanto aos regimes aduaneiros especiais, assinale a opção correta.

Ao sujeito passivo que, notificado, efetuar o pagamento, a compensação ou o parcelamento dos tributos administrados pela Secretaria da Receita Federal do Brasil será concedida redução de 30% da multa de lançamento se:

Like in all stakeholder relations, Customs should ideally have a regular constructive engagement with brokers, as often brokers are the first line of interface between Customs and traders. Beyond the preparation of documents, manual/electronic submissions, the calculation and often payment of duties and taxes, they can play an active role in facilitating communication between Customs/ government authorities and importers/exporters.

There are several areas where a good relationship with Customs brokers and/or brokers associations can be of benefit for Customs administrations. Brokers may be consulted regarding support of Customs modernization and trade facilitation initiatives in line with international instruments

Customs could leverage the role of brokers as a communicator and force multiplier to improve compliance. Likewise, they are potential partners in curbing illicit trade including counterfeited/ pirated goods, as well as in ensuring compliance with regulatory requirements of other government agencies.

Thought could also be given to the role of brokers in enhancing the quality of data submitted to Customs. One may argue that usually the trader has better knowledge of, and clearer responsibility for, the accuracy of the information set out in the declaration or other submission to Customs than the broker. However, brokers can encourage their customers to improve data quality in terms ofaccuracy and adequacy. With further integration and the usage of electronic data transfer, Customs will have a more effective system of collecting data while providing Customs brokers with a streamlined tool for inputting the necessary information, thereby improving data quality.

(Source: World Customs Organization. WCO Study Report on

Customs Brokers - June, 2016. Retrieved on 9 September 2018 from <http://www.wcoomd.org>. Adapted.)

The main point of the text is to argue:

Nos últimos anos, muitas empresas se voltaram para a responsabilidade ambiental. É verdade que muitas vezes isso ocorre apenas pela pressão do momento e por pura necessidade de marketing. Porém, isso demonstra uma mudança de comportamento geral. Há algumas décadas, nem passaria pela pauta dessas mesmas empresas qualquer mínima reorganização para diminuir o consumo da demanda de energia, por exemplo.

A transformação real começa em cada habitante e depois é refletida para as indústrias e os governos. O processo é lento, pois existe uma engenhosa relação econômica entre produção, consumo e governança, que é totalmente desfavorável ao crescimento sustentável. Em geral, a maioria das pessoas ainda pensa em consumir mais, passando para a indústria a mensagem de que ela deve produzir mais. Agora, na outra ponta, simplesmente significa que o governo vai arrecadar mais. Esse ciclo vicioso é um dos principais entraves para maiores mudanças no cenário nacional e global.

<http://meioambiente.culturamix.com/desenvolvimento-

sustentavel/sustentabilidade-nobrasil>. Acesso em 30 de julho de 2018 (com adaptações).

Com base nas informações do texto, conclui-se que: