Conceito de zona franca e seu regime jurídico no âmbito do Mercosul

Resumo

This study aims to define a concept of free trade zone within the framework of the Treaty of Asunción and Mercosur norms, seeking to examine the legal regime applicable to foreign trade operations carried out between importers and exporters located in the Member States of the bloc. Based on the analysis of doctrine and foreign legislation on free trade zones, with an emphasis on the Mercosur context, this study identifies the defining characteristics or elements that delineate the contours of a free trade zone concept, distinguishing it from related legal frameworks. Building on these findings, the study conducts a detailed examination of the legal regime established by Mercosur Decision No. 8/1994, with particular attention to the rule mandating the application of the Common External Tariff to transactions between Member States, even when the Mercosur origin regime is observed. Finally, the study concludes with a critical analysis of Mercosur Decision No. 8/1994, proposing recommendations and/or solutions to improve this normative framework.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/36649

Palavras-chave

Zona francaÁrea aduaneira especialRegimes aduaneiros especiaisRegimes aduaneiros aplicados em área especialZona Franca de ManausÁrea de livre comércioZona de processamento de exportaçãoDecisão CMC nº 8/1994Free trade zoneSpecial customs areaSpecial customs regimesCustoms regimes applied to special areasManaus free trade zoneFree trade areaDireitoPortos e zonas francasMERCOSUL (Organização)Tratados comerciaisTarifas alfandegarias - LegislaçãoDireito tributário