201), ' ' the aliquot ones charged on each product are related in Common External tariff, that nothing more is that the relation of all the merchandises, existing and for existing, with respective the aliquot ones of I.I' ' Regarding the exemption or reduction of the tax, the exemptions and reductions of the importation tax are recognized as tax benefits. How much to the conditions for the recognition, art. Credit: Elon Musk-2011. 118 of the Customs Regimen affirm that, ' ' observed the exceptions foreseen in law or this Decree, the exemption or reduction of the tax, will only benefit merchandise without similar national and carried in flag ship brasileira' '. Still on the similarity for the exemption or reduction of the tax Light (2010, P. 206) it affirms that: To be considered similar the foreigner, the national product has that to have compatible quality, price and stated period with that one.
At the moment of if comparing the price of imported with the price of the national product the equivalent, the value of the mattered one will be considered by its total cost, enclosed the incident tributes on importation. In such a way, a more realistic comparison can be had, therefore these tributes are expended in the importation, but it they are not in the internal acquisition of the national equivalent. 2.4.2 Tax on Produtos Industrializados (IPI) the generating fact of the Tax on Produtos Industrializados (IPI) is the customs clearance (Light, 2010). In accordance with Light (2010, P. 215), ' ' it is contributing of the tax, in the importation, the importer, in relation to the decurrent generating fact of the disembarrassment aduaneiro' '. Still according to Light (2010, P. 215), ' ' the aliquot ones of the IPI for merchandises are listed in the TIPI (Table of Incidence of the IPI) ' '. The TIPI is based on the NCM (Common Nomenclature of the MERCOSUL) and ahead of any alteration in one of the cited ones, to another one must be adjusted and if to adjust to this alteration.