Federal Prescription

Many companies of the eletroeletrnico segment are selected for customs conference, in the canals red and yellow, and the lack of structure of the bonded enclosures and the small contingent of Fiscal Auditors provoke the morosidade in the disembarrassment of the Declaration of Importation, therefore, the Importation was adopted as subject of this research. With intention to evidence the causes that lead to this morosidade, the descriptive, clarifying and metodolgico survey was carried through to evaluate the reason of the delay in the disembarrassment in these processes, and through writ of prevention to minimize this time. To get a parameter on the subject it was carried through a study of case, research of field, bibliographical and documentary, through information and reports of diverse companies of extracted the industrial polar region of Manaus of responsible the rendering company of services for customs forwardings of importation of the same ones. For in such a way, a sample of 12 companies was used who correspond 15.58% of the universe of 77 companies of the eletroeletrnico polar region registered in cadastre in the Supervision of the Zona Franca of Manaus, on the basis of the data collected from the System of Foreign commerce (SISCOMEX of the Federal Prescription). Of the 12 investigated companies, it was evidenced that the main reason of the delay is the inadequate presentation of the documentations that instruct to the process of importation and the lack of structure of the bonded enclosures.