Esta obra apresenta uma análise da utilização do Conhecimento de Carga no despacho aduaneiro de importação, em suas diversas modalidades e aspectos procedimentais. Constitui uma consolidação das normas legais e regulamentares relativas ao referido documento, comentadas primordialmente pela ótica de suas implicações fiscais. Evidencia-se o seu caráter de facilitação da pesquisa a determinado proced...
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