The choice of the port of destination of the cargo is primordial for the success in the last stages of the import process. The destination port will define the taxes, logistics and expenses of the process. In this article we will address decisive factors that must be taken into account when conducting this analysis.
At the time of the decision of the port of destination of the cargo, one of the factors to be analyzed is the taxation. In an import operation we have federal taxes (II, IPI, PIS and COFINS) and the state tax, as is the case of ICMS.
The Tax on Circulation of Goods and Services (ICMS) has as its generator fact the customs clearance of imported goods, thus, its rate is defined according to the UF (Federation Unit). For this reason, this analysis can help the importer to choose in which state his cargo will land, and may even create a tax reduction plan.
The location is an important factor to be considered when choosing the destination port, as sometimes the road cost from the port to the company may be higher than the international freight. Even so, it is important to calculate the costs and compare the advantages of each port, because if the necessary structure does not exist in the port, there may be risks that make the operation even more expensive.
When we talk about the arrival of a shipment, we also talk about unloading, handling, issuing documents, storage and freight. When choosing a destination port it is necessary to analyze the infrastructure of the port complex, since this can influence costs and compromise the time of arrival at the consignee. Therefore, it is necessary to verify the port's capacity to meet the cargo's needs in the following aspects:
The values of port tariffs may vary from port to port, as they have different administrations, called concessionaires. For this reason, it is worth analyzing different import expenses. Below are some factors that should be analyzed when comparing port fees:
Taking these aspects into consideration, the choice of port of destination of cargo should be based on three factors: taxation, logistics costs and port infrastructure.
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