{"id":81769,"date":"2014-04-17T10:23:31","date_gmt":"2014-04-17T08:23:31","guid":{"rendered":"https:\/\/www.tibagroup.com\/?p=81769"},"modified":"2026-09-14T12:25:29","modified_gmt":"2026-09-14T10:25:29","slug":"regime-aperfeicoamento-ativo","status":"publish","type":"post","link":"https:\/\/www.tibagroup.com\/pt\/servicos-logisticos\/alfandega\/regime-aperfeicoamento-ativo","title":{"rendered":"Regime de Aperfei\u00e7oamento Ativo (RPA)"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_image-e465956d10b1029871d5b7f032aa4046\">\n.avia-image-container.av-av_image-e465956d10b1029871d5b7f032aa4046 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-av_image-e465956d10b1029871d5b7f032aa4046 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-av_image-e465956d10b1029871d5b7f032aa4046 av-styling- avia-align-center  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first '  ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-81770 avia-img-lazy-loading-not-81770 avia_image ' src=\"https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/12\/perfeccionamiento-activo-5_21.jpg\" alt='' title='A row of colorful row t-shirts hanging on hangers'  height=\"567\" width=\"850\" srcset=\"https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/12\/perfeccionamiento-activo-5_21.jpg 850w, https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/12\/perfeccionamiento-activo-5_21-300x200.jpg 300w, https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/12\/perfeccionamiento-activo-5_21-768x512.jpg 768w, https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/12\/perfeccionamiento-activo-5_21-705x470.jpg 705w\" sizes=\"(max-width: 850px) 100vw, 850px\" \/><\/div><\/div><\/div>\n<section  class='av_textblock_section av-mu12xgnr-4b841dc9b9b83dcf74be2de0921b4b65 '  ><div class='avia_textblock' ><h2>Em que consiste o Regime Aduaneiro de Aperfei\u00e7oamento Ativo<\/h2>\n<p>O sistema geral deste regime aduaneiro permite introduzir mercadorias de pa\u00edses terceiros em Espanha sem pagamento de direitos aduaneiros e IVA para serem submetidas a <strong>\u201copera\u00e7\u00f5es de aperfei\u00e7oamento\u201d<\/strong>, sendo os produtos resultantes dessas opera\u00e7\u00f5es (produtos compensadores) destinados \u00e0 introdu\u00e7\u00e3o em territ\u00f3rio aduaneiro ou \u00e0 exporta\u00e7\u00e3o para fora do mesmo.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mu12y9s9-f887c5adc31abedac3d822ebcf9decbf\">\n#top .av-special-heading.av-mu12y9s9-f887c5adc31abedac3d822ebcf9decbf{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-mu12y9s9-f887c5adc31abedac3d822ebcf9decbf .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-mu12y9s9-f887c5adc31abedac3d822ebcf9decbf .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-mu12y9s9-f887c5adc31abedac3d822ebcf9decbf av-special-heading-h2  avia-builder-el-2  el_after_av_textblock  el_before_av_iconlist '><h2 class='av-special-heading-tag '  >Que direitos s\u00e3o pagos com o Novo C\u00f3digo Aduaneiro<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<div  class='avia-icon-list-container av-mu13f2m1-66a7bbf0fd9677eecea63942971a34c8  avia-builder-el-3  el_after_av_heading  el_before_av_textblock '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-big av-mu13f2m1-66a7bbf0fd9677eecea63942971a34c8 avia-iconlist-animate'>\n<li><div class='iconlist_icon av-mu13ejso-d8557e32e2d7fe98ddf8cee4633a4bab avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8b1' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry \" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: Regra geral\"><h4 class='av_iconlist_title iconlist_title  ' >Regra geral<\/h4><\/header><div class='iconlist_content ' ><p>Direitos aplic\u00e1veis aos produtos transformados no momento da introdu\u00e7\u00e3o em livre pr\u00e1tica.<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-mu13f1hv-ea8e6b535198b5a439e4021c5c731497 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue83e' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry \" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: Regra geral\"><h4 class='av_iconlist_title iconlist_title  ' >Regra geral<\/h4><\/header><div class='iconlist_content ' ><p>Se o declarante assim o solicitar, no momento da inclus\u00e3o no regime, pela mercadoria importada (ainda n\u00e3o transformada, m\u00e9todo da chave quantitativa ou da chave de valor).<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div>\n<section  class='av_textblock_section av-mu13ffut-daf27c2975f9bb660c917b5c73c42da0 '  ><div class='avia_textblock' ><h3>Detalhe do Sistema de Suspens\u00e3o do RPA<\/h3>\n<p>O <strong>Sistema de Suspens\u00e3o<\/strong> do Regime de Aperfei\u00e7oamento Ativo pode ser de 3 tipos:<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-abff75ccf834f3a4b0957ac295b8e4ec\">\n#top .hr.hr-invisible.av-av_hr-abff75ccf834f3a4b0957ac295b8e4ec{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-abff75ccf834f3a4b0957ac295b8e4ec hr-invisible  avia-builder-el-5  el_after_av_textblock  el_before_av_one_third '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column_table av-av_one_third-d7b9dd6a37c935efe14ed40b970e5407 sc-av_one_third av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_third-d7b9dd6a37c935efe14ed40b970e5407\">\n.flex_column.av-av_one_third-d7b9dd6a37c935efe14ed40b970e5407{\nborder-radius:10px 10px 10px 10px;\npadding:10px 10px 10px 10px;\nbackground-color:#ddefcb;\n}\n<\/style>\n<div  class='flex_column av-av_one_third-d7b9dd6a37c935efe14ed40b970e5407 av_one_third  avia-builder-el-6  el_after_av_hr  el_before_av_one_third  first flex_column_table_cell av-equal-height-column av-align-top  '     ><section  class='av_textblock_section av-mu13frkv-63e6e9694e82f1e6ea556c48b84b72df '  ><div class='avia_textblock' ><h3 style=\"text-align: center;\">Suspens\u00e3o estrita<\/h3>\n<p>As mercadorias s\u00e3o importadas sem pagamento de direitos, s\u00e3o submetidas a aperfei\u00e7oamento e o regime \u00e9 conclu\u00eddo com a exporta\u00e7\u00e3o.<\/p>\n<\/div><\/section><\/div><div class='av-flex-placeholder'><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_third-3a9746d11ebc28715251def0cec3baa6\">\n.flex_column.av-av_one_third-3a9746d11ebc28715251def0cec3baa6{\nborder-radius:10px 10px 10px 10px;\npadding:10px 10px 10px 10px;\nbackground-color:#ddefcb;\n}\n<\/style>\n<div  class='flex_column av-av_one_third-3a9746d11ebc28715251def0cec3baa6 av_one_third  avia-builder-el-8  el_after_av_one_third  el_before_av_one_third  flex_column_table_cell av-equal-height-column av-align-top  '     ><section  class='av_textblock_section av-mu13g5d8-e5e53b501749a4338cf597318f51c240 '  ><div class='avia_textblock' ><h3 style=\"text-align: center;\">Compensa\u00e7\u00e3o por equival\u00eancia<\/h3>\n<p>Permite a utiliza\u00e7\u00e3o, no aperfei\u00e7oamento, de mercadorias comunit\u00e1rias equivalentes \u00e0s mercadorias importadas.<\/p>\n<\/div><\/section><\/div><div class='av-flex-placeholder'><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_third-3a9746d11ebc28715251def0cec3baa6\">\n.flex_column.av-av_one_third-3a9746d11ebc28715251def0cec3baa6{\nborder-radius:10px 10px 10px 10px;\npadding:10px 10px 10px 10px;\nbackground-color:#ddefcb;\n}\n<\/style>\n<div  class='flex_column av-av_one_third-3a9746d11ebc28715251def0cec3baa6 av_one_third  avia-builder-el-10  el_after_av_one_third  el_before_av_hr  flex_column_table_cell av-equal-height-column av-align-top  '     ><section  class='av_textblock_section av-mu13ghcm-8795a9f9cb0149bc9393ab07a6d6427c '  ><div class='avia_textblock' ><h3 style=\"text-align: center;\">Exporta\u00e7\u00e3o antecipada<\/h3>\n<p>Os produtos fabricados a partir de mercadorias equivalentes s\u00e3o exportados antes da importa\u00e7\u00e3o.<\/p>\n<\/div><\/section><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-abff75ccf834f3a4b0957ac295b8e4ec\">\n#top .hr.hr-invisible.av-av_hr-abff75ccf834f3a4b0957ac295b8e4ec{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-abff75ccf834f3a4b0957ac295b8e4ec hr-invisible  avia-builder-el-12  el_after_av_one_third  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p>\n<section  class='av_textblock_section av-mu13h4a2-5b8bfe2dcd5ad5a65df4f34071a818e0 '  ><div class='avia_textblock' ><p><span style=\"color: #ff0000;\">Nota: atualmente, o <strong>Sistema de Restitui\u00e7\u00e3o<\/strong>, segundo o qual os direitos aduaneiros s\u00e3o pagos primeiro e posteriormente pode ser solicitado o seu reembolso ap\u00f3s a realiza\u00e7\u00e3o da exporta\u00e7\u00e3o, <strong>est\u00e1 obsoleto<\/strong>.<\/span><\/p>\n<h2>O que entendemos por \u201copera\u00e7\u00f5es de aperfei\u00e7oamento\u201d<\/h2>\n<p>As &#8220;<strong>opera\u00e7\u00f5es de aperfei\u00e7oamento<\/strong>&#8221; podem ser:<\/p>\n<ul>\n<li>Desde simples repara\u00e7\u00f5es ou manipula\u00e7\u00f5es habituais das mercadorias que n\u00e3o alterem a sua natureza (para conservar o bom estado ou preparar as mercadorias importadas enquanto permanecem armazenadas antes da sua distribui\u00e7\u00e3o para exporta\u00e7\u00e3o, ou opera\u00e7\u00f5es de melhoria da apresenta\u00e7\u00e3o ou qualidade comercial).<\/li>\n<li>At\u00e9 opera\u00e7\u00f5es de complexos processos industriais\/qu\u00edmicos ou tecnol\u00f3gicos.<\/li>\n<\/ul>\n<h2>A quem interessa realizar \u201copera\u00e7\u00f5es de aperfei\u00e7oamento\u201d<\/h2>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_font_icon-def8024f94bd6ea063614d551f17f7c2\">\n.av_font_icon.av-av_font_icon-def8024f94bd6ea063614d551f17f7c2 .av-icon-char{\nfont-size:20px;\nline-height:20px;\n}\n<\/style>\n<span  class='av_font_icon av-av_font_icon-def8024f94bd6ea063614d551f17f7c2 avia_animate_when_visible av-icon-style- avia-icon-pos-left avia-iconfont avia-font-entypo-fontello av-no-color avia-icon-animate'><span class='av-icon-char' data-av_icon='\ue82b' data-av_iconfont='entypo-fontello' aria-hidden=\"true\" ><\/span><\/span>\n<p>Interessa sobretudo a empresas industriais que produzam bens para exporta\u00e7\u00e3o, uma vez que todos os servi\u00e7os relacionados com essas opera\u00e7\u00f5es est\u00e3o isentos de IVA.<\/p>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_font_icon-def8024f94bd6ea063614d551f17f7c2\">\n.av_font_icon.av-av_font_icon-def8024f94bd6ea063614d551f17f7c2 .av-icon-char{\nfont-size:20px;\nline-height:20px;\n}\n<\/style>\n<span  class='av_font_icon av-av_font_icon-def8024f94bd6ea063614d551f17f7c2 avia_animate_when_visible av-icon-style- avia-icon-pos-left avia-iconfont avia-font-entypo-fontello av-no-color avia-icon-animate'><span class='av-icon-char' data-av_icon='\ue82b' data-av_iconfont='entypo-fontello' aria-hidden=\"true\" ><\/span><\/span>\n<p>Mas tamb\u00e9m pode interessar a empresas que pretendam realizar opera\u00e7\u00f5es simples (manipula\u00e7\u00f5es habituais) sobre mercadorias importadas antes da sua reexporta\u00e7\u00e3o.<\/p>\n<h2>Como pode uma empresa solicitar a autoriza\u00e7\u00e3o de Aperfei\u00e7oamento Ativo<\/h2>\n<p>\u00c9 necess\u00e1rio possuir uma autoriza\u00e7\u00e3o e apresentar um formul\u00e1rio oficial que a TIBA pode preencher por si com base nos dados que nos fornecer previamente.<\/p>\n<p>Tamb\u00e9m tratamos da tramita\u00e7\u00e3o junto da entidade p\u00fablica competente, <strong>Alf\u00e2ndega Espanhola<\/strong> ou <strong>Minist\u00e9rio do Com\u00e9rcio Externo<\/strong>, dependendo da opera\u00e7\u00e3o de aperfei\u00e7oamento a realizar. O pedido de autoriza\u00e7\u00e3o pode ser apresentado:<\/p>\n<\/div><\/section>\n<div class='flex_column_table av-av_one_half-d7b9dd6a37c935efe14ed40b970e5407 sc-av_one_half av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_half-d7b9dd6a37c935efe14ed40b970e5407\">\n.flex_column.av-av_one_half-d7b9dd6a37c935efe14ed40b970e5407{\nborder-radius:10px 10px 10px 10px;\npadding:10px 10px 10px 10px;\nbackground-color:#ddefcb;\n}\n<\/style>\n<div  class='flex_column av-av_one_half-d7b9dd6a37c935efe14ed40b970e5407 av_one_half  avia-builder-el-16  el_after_av_textblock  el_before_av_one_half  first flex_column_table_cell av-equal-height-column av-align-top  column-top-margin'     ><section  class='av_textblock_section av-mu13hgq1-009a3a5131b9b0038b4c0047cd704613 '  ><div class='avia_textblock' ><h3 style=\"text-align: center;\">Aquando da apresenta\u00e7\u00e3o da declara\u00e7\u00e3o aduaneira<\/h3>\n<p>Regra geral, quando o desalfandegamento \u00e9 efetuado perante a est\u00e2ncia aduaneira de entrada da mercadoria. Desta forma, a autoriza\u00e7\u00e3o considera-se concedida com a autoriza\u00e7\u00e3o de sa\u00edda da mercadoria.<\/p>\n<\/div><\/section><\/div><div class='av-flex-placeholder'><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_half-3a9746d11ebc28715251def0cec3baa6\">\n.flex_column.av-av_one_half-3a9746d11ebc28715251def0cec3baa6{\nborder-radius:10px 10px 10px 10px;\npadding:10px 10px 10px 10px;\nbackground-color:#ddefcb;\n}\n<\/style>\n<div  class='flex_column av-av_one_half-3a9746d11ebc28715251def0cec3baa6 av_one_half  avia-builder-el-18  el_after_av_one_half  el_before_av_textblock  flex_column_table_cell av-equal-height-column av-align-top  column-top-margin'     ><section  class='av_textblock_section av-mu13htxs-7b5d4d200efed8ef3a9f3ec2dcfcc200 '  ><div class='avia_textblock' ><h3 style=\"text-align: center;\">Antes da apresenta\u00e7\u00e3o da declara\u00e7\u00e3o aduaneira<\/h3>\n<p>Apenas em determinados casos: se se tratar de um desalfandegamento centralizado, se intervierem v\u00e1rios Estados<\/p>\n<\/div><\/section><\/div><\/div><!--close column table wrapper. Autoclose: 1 --><section  class='av_textblock_section av-mu13iald-408dc24883f27eacf7261f5c9acdcd2c '  ><div class='avia_textblock' ><p>Com o <a href=\"https:\/\/www.tibagroup.com\/es\/logistica\/aduanas\/nuevo-codigo-aduanero\">Novo C\u00f3digo Aduaneiro<\/a> da Uni\u00e3o, \u00e9 importante que nos informe da sua inten\u00e7\u00e3o de recorrer a este regime com anteced\u00eancia suficiente, uma vez que, caso a autoriza\u00e7\u00e3o seja solicitada antes da apresenta\u00e7\u00e3o da declara\u00e7\u00e3o, o desalfandegamento n\u00e3o ser\u00e1 efetuado at\u00e9 que a mesma seja concedida (num prazo m\u00e1ximo de 120 dias).<\/p>\n<div class=\"bigtextblue\">\n<p style=\"text-align: center;\">Atualmente, existem poucas empresas que disp\u00f5em desta autoriza\u00e7\u00e3o e algumas delas obtiveram-na gra\u00e7as ao apoio e \u00e0 gest\u00e3o da TIBA, que possui experi\u00eancia neste regime.<\/p>\n<\/div>\n<p>Se est\u00e1 interessado em aconselhamento, tramita\u00e7\u00e3o e desalfandegamento ao abrigo deste regime de importa\u00e7\u00e3o tempor\u00e1ria, contacte-nos.<\/p>\n<p>Descubra como os nossos Agentes Aduaneiros podem dar solu\u00e7\u00e3o aos seus despachos aduaneiros.<\/p>\n<\/div><\/section><\/p>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-646564130faf2f5d8820f455c07b6cfe\">\n#top .hr.hr-invisible.av-av_hr-646564130faf2f5d8820f455c07b6cfe{\nheight:35px;\n}\n<\/style>\n<div  class='hr av-av_hr-646564130faf2f5d8820f455c07b6cfe hr-invisible  avia-builder-el-21  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-mu13iszp-9e1fdf0506436ccb378e49e39bdd67e6-wrap avia-button-center  avia-builder-el-22  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mu13iszp-9e1fdf0506436ccb378e49e39bdd67e6\">\n#top #wrap_all 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>Contacto-nos<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":81770,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[514],"tags":[834],"class_list":["post-81769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alfandega","tag-prt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Regime de Aperfei\u00e7oamento Ativo (RPA) - TIBA<\/title>\n<meta name=\"description\" content=\"Conhe\u00e7a o Regime de Aperfei\u00e7oamento Ativo (RPA), que lhe permite importar mercadorias, transform\u00e1-las e reexport\u00e1-las com isen\u00e7\u00e3o de direitos aduaneiros e IVA.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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