{"id":15282,"date":"2026-09-15T16:42:15","date_gmt":"2026-09-15T19:42:15","guid":{"rendered":"https:\/\/www.superia.global\/aircraft-imports\/"},"modified":"2026-09-15T16:46:37","modified_gmt":"2026-09-15T19:46:37","slug":"aircraft-imports","status":"publish","type":"post","link":"https:\/\/www.superia.global\/en\/aircraft-imports\/","title":{"rendered":"Aircraft Imports"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15282\" class=\"elementor elementor-15282 elementor-15269\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f74df95 e-flex e-con-boxed e-con e-parent\" data-id=\"5f74df95\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2961fb3 elementor-widget elementor-widget-text-editor\" data-id=\"2961fb3\" data-element_type=\"widget\" data-e-type=\"widget\" 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16px;\n    }\n\n    #superia-blog-aviao .sp-section-title {\n        font-size: 31px;\n        letter-spacing: -1px;\n    }\n\n    #superia-blog-aviao .sp-selective {\n        padding: 23px 20px 27px;\n        border-left-width: 6px;\n    }\n\n    #superia-blog-aviao .sp-selective-title {\n        font-size: 25px;\n    }\n\n    #superia-blog-aviao .sp-selective-highlight {\n        font-size: 19px;\n    }\n\n    #superia-blog-aviao .sp-subtitle-highlight {\n        margin: 35px 0 25px;\n        font-size: 22px;\n    }\n\n    #superia-blog-aviao .sp-icms-heading {\n        padding: 25px 20px;\n        border-left-width: 6px;\n    }\n\n    #superia-blog-aviao .sp-icms-box {\n        grid-template-columns: 1fr;\n        gap: 15px;\n        padding: 28px 24px;\n    }\n\n    #superia-blog-aviao .sp-icms-number {\n        font-size: 72px;\n    }\n\n    #superia-blog-aviao .sp-icms-text {\n        font-size: 16px;\n    }\n\n    #superia-blog-aviao .sp-quote,\n    #superia-blog-aviao .sp-light-highlight {\n        font-size: 27px;\n    }\n\n    #superia-blog-aviao .sp-big-quote {\n        margin-top: 60px;\n        padding-left: 18px;\n    }\n\n    #superia-blog-aviao .sp-big-quote p {\n        font-size: 28px;\n    }\n\n    #superia-blog-aviao .sp-final-box {\n        padding: 27px 22px 30px;\n    }\n\n    #superia-blog-aviao .sp-final-title {\n        font-size: 20px;\n    }\n\n    #superia-blog-aviao .sp-final-text {\n        font-size: 16px !important;\n    }\n\n    #superia-blog-aviao .sp-button {\n        width: 100%;\n    }\n}\n<\/style>\n\n\n\n\n<section class=\"sp-page sp-page-01\">\n\n    <div class=\"sp-label\">\n        REFORMA TRIBUT\u00c1RIA \/ 2026 \u2192 2027\n    <\/div>\n\n    <h1 class=\"sp-main-title\">\n        Importa\u00e7\u00e3o de<br>\n        aeronaves\n    <\/h1>\n\n    <div class=\"sp-subtitle\">\n        Por que 2026 pode ser uma janela estrat\u00e9gica<br>\n        antes das mudan\u00e7as tribut\u00e1rias de 2027\n    <\/div>\n\n    <p class=\"sp-intro\">\n        Reforma Tribut\u00e1ria, Imposto Seletivo e ICMS colocam novas vari\u00e1veis no\n        planejamento da importa\u00e7\u00e3o de aeronaves. Entender o que muda pode fazer\n        diferen\u00e7a na tomada de decis\u00e3o.\n    <\/p>\n\n\n    <div class=\"sp-reading\">\n\n        <div class=\"sp-reading-title\">\n            LEITURA EM 30 SEGUNDOS\n        <\/div>\n\n        <p>\n            <strong>2026<\/strong> \u2022 Regras tribut\u00e1rias conhecidas e tratamento atual\n            do ICMS nas opera\u00e7\u00f5es enquadradas.\n        <\/p>\n\n        <p>\n            <strong>2027<\/strong> \u2022 Nova etapa da tributa\u00e7\u00e3o, com CBS, IBS, mudan\u00e7as\n            no IPI, Imposto Seletivo e ICMS como vari\u00e1vel.\n        <\/p>\n\n        <p class=\"sp-reading-final\">\n            Maior previsibilidade pode fazer diferen\u00e7a no planejamento.\n        <\/p>\n\n    <\/div>\n\n\n    <div class=\"sp-section-heading\">\n\n        <h2 class=\"sp-section-title\">\n            Por que 2026 merece aten\u00e7\u00e3o?\n        <\/h2>\n\n    <\/div>\n\n\n    <div class=\"sp-body\">\n\n        <p>\n            A decis\u00e3o de adquirir uma aeronave envolve muito mais do que escolher o\n            modelo e negociar o pre\u00e7o. O momento da importa\u00e7\u00e3o tamb\u00e9m pode ter\n            impacto relevante sobre o custo final da opera\u00e7\u00e3o.\n        <\/p>\n\n        <p>\n            Para quem planeja adquirir uma aeronave nos pr\u00f3ximos meses, 2026 merece\n            aten\u00e7\u00e3o especial.\n        <\/p>\n\n    <\/div>\n\n<\/section>\n\n\n\n\n<section class=\"sp-page sp-page-02\">\n\n    <div class=\"sp-body sp-page-02-intro\">\n\n        <p>\n            A partir de janeiro de 2027, o Brasil entra em uma nova etapa da Reforma\n            Tribut\u00e1ria. Embora diversas regras j\u00e1 estejam estabelecidas, alguns pontos\n            que afetam diretamente a importa\u00e7\u00e3o de aeronaves ainda dependem de defini\u00e7\u00f5es.\n        <\/p>\n\n    <\/div>\n\n\n    <div class=\"sp-section-heading\">\n\n        <h2 class=\"sp-section-title\">\n            O que muda em 2027?\n        <\/h2>\n\n    <\/div>\n\n\n    <div class=\"sp-body\">\n\n        <p>\n            Uma das principais altera\u00e7\u00f5es ser\u00e1 a extin\u00e7\u00e3o do PIS e da Cofins,\n            substitu\u00eddos pela CBS, Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os. Nas importa\u00e7\u00f5es,\n            PIS-Importa\u00e7\u00e3o e Cofins-Importa\u00e7\u00e3o tamb\u00e9m deixam de existir, dando lugar \u00e0\n            CBS e ao IBS dentro da nova sistem\u00e1tica tribut\u00e1ria.\n        <\/p>\n\n        <p>\n            Ao mesmo tempo, o IPI ter\u00e1 suas al\u00edquotas reduzidas a zero para a maior\n            parte dos produtos, ressalvadas as exce\u00e7\u00f5es previstas na legisla\u00e7\u00e3o.\n        <\/p>\n\n    <\/div>\n\n\n    <div class=\"sp-comparison\">\n\n        <div class=\"sp-comparison-column\">\n\n            <div class=\"sp-year\">\n                2026\n            <\/div>\n\n            <div class=\"sp-year-label\">\n                ESTRUTURA CONHECIDA\n            <\/div>\n\n            <p>\n                PIS\/Cofins nas regras atuais\n            <\/p>\n\n            <p>\n                IPI conforme regras aplic\u00e1veis\n            <\/p>\n\n            <p>\n                ICMS nas opera\u00e7\u00f5es enquadradas\n            <\/p>\n\n        <\/div>\n\n\n        <div class=\"sp-comparison-column\">\n\n            <div class=\"sp-year\">\n                2027\n            <\/div>\n\n            <div class=\"sp-year-label\">\n                NOVA ETAPA TRIBUT\u00c1RIA\n            <\/div>\n\n            <p>\n                CBS e IBS na nova sistem\u00e1tica\n            <\/p>\n\n            <p>\n                IPI: redu\u00e7\u00e3o a zero, com exce\u00e7\u00f5es\n            <\/p>\n\n            <p>\n                Imposto Seletivo e vari\u00e1vel ICMS\n            <\/p>\n\n        <\/div>\n\n    <\/div>\n\n\n    <div class=\"sp-selective\">\n\n        <div class=\"sp-selective-intro\">\n            \u00c9 nesse contexto que surge uma das principais quest\u00f5es para a avia\u00e7\u00e3o:\n            o Imposto Seletivo (IS).\n        <\/div>\n\n        <div class=\"sp-selective-heading\">\n\n            <h2 class=\"sp-selective-title\">\n                O ponto de aten\u00e7\u00e3o: Imposto Seletivo\n            <\/h2>\n\n        <\/div>\n\n        <p class=\"sp-selective-highlight\">\n            Aeronaves podem estar sujeitas ao Imposto Seletivo.\n        <\/p>\n\n    <\/div>\n\n\n    <div class=\"sp-body\" style=\"margin-top:28px;\">\n\n        <p>\n            A Lei Complementar n\u00ba 214\/2025 incluiu aeronaves entre os bens sujeitos\n            ao Imposto Seletivo a partir de 2027. A legisla\u00e7\u00e3o permite que a\n            tributa\u00e7\u00e3o seja diferenciada de acordo com crit\u00e9rios ambientais e de\n            efici\u00eancia da aeronave.\n        <\/p>\n\n        <h3 class=\"sp-subtitle-highlight\">\n            As al\u00edquotas aplic\u00e1veis ainda dependem de defini\u00e7\u00e3o.\n        <\/h3>\n\n        <p>\n            O setor a\u00e9reo vem discutindo com o Governo Federal o tratamento tribut\u00e1rio\n            das aeronaves, inclusive defendendo condi\u00e7\u00f5es que evitem aumento de custos\n            e desest\u00edmulo \u00e0 renova\u00e7\u00e3o e moderniza\u00e7\u00e3o da frota.\n        <\/p>\n\n    <\/div>\n\n<\/section>\n\n\n\n\n<section class=\"sp-page sp-page-03\">\n\n    <div class=\"sp-icms-heading\">\n\n        <h2 class=\"sp-section-title\">\n            ICMS: uma vari\u00e1vel decisiva<br>\n            no custo da importa\u00e7\u00e3o\n        <\/h2>\n\n    <\/div>\n\n\n    <div class=\"sp-body\">\n\n        <p>\n            Atualmente, determinadas opera\u00e7\u00f5es com aeronaves podem se beneficiar do\n            Conv\u00eanio ICMS 75\/91, do CONFAZ, que, quando atendidos os requisitos\n            aplic\u00e1veis, reduz a carga tribut\u00e1ria do ICMS para 4%.\n        <\/p>\n\n        <p>\n            Esse tratamento tem impacto relevante no custo de nacionaliza\u00e7\u00e3o de uma aeronave.\n        <\/p>\n\n    <\/div>\n\n\n    <div class=\"sp-icms-box\">\n\n        <div class=\"sp-icms-number\">\n            4%\n        <\/div>\n\n        <div>\n\n            <div class=\"sp-icms-label\">\n                CARGA DE ICMS\n            <\/div>\n\n            <p class=\"sp-icms-text\">\n                Nas opera\u00e7\u00f5es enquadradas no Conv\u00eanio 75\/91,<br>\n                observados os requisitos aplic\u00e1veis.\n            <\/p>\n\n        <\/div>\n\n    <\/div>\n\n\n    <div class=\"sp-body\">\n\n        <p>\n            O Conv\u00eanio possui vig\u00eancia atualmente prevista at\u00e9 31 de dezembro de\n            2026. Historicamente, vem sendo sucessivamente prorrogado, mas uma nova\n            extens\u00e3o para 2027 ainda depende de formaliza\u00e7\u00e3o.\n        <\/p>\n\n        <p class=\"sp-bold\">\n            Portanto, al\u00e9m do novo Imposto Seletivo, a manuten\u00e7\u00e3o da carga de ICMS de\n            4% tamb\u00e9m \u00e9 uma vari\u00e1vel importante para quem planeja importar uma\n            aeronave no pr\u00f3ximo ano.\n        <\/p>\n\n    <\/div>\n\n\n    <div class=\"sp-transition-title\">\n        A TRANSI\u00c7\u00c3O EM PERSPECTIVA\n    <\/div>\n\n\n    <div class=\"sp-timeline\">\n\n        <div class=\"sp-timeline-line\"><\/div>\n\n\n        <div class=\"sp-timeline-item\">\n\n            <div class=\"sp-timeline-year\">\n                2026\n            <\/div>\n\n            <div class=\"sp-dot\"><\/div>\n\n            <div class=\"sp-timeline-text\">\n                Regras conhecidas<br>\n                ICMS de 4% nas opera\u00e7\u00f5es eleg\u00edveis\n            <\/div>\n\n        <\/div>\n\n\n        <div class=\"sp-timeline-item sp-timeline-center\">\n\n            <div class=\"sp-timeline-year\">\n                31 DEZ\n            <\/div>\n\n            <div class=\"sp-dot\"><\/div>\n\n            <div class=\"sp-timeline-text\">\n                Vig\u00eancia prevista do Conv\u00eanio 75\/91 no texto-base\n            <\/div>\n\n        <\/div>\n\n\n        <div class=\"sp-timeline-item\">\n\n            <div class=\"sp-timeline-year\">\n                2027\n            <\/div>\n\n            <div class=\"sp-dot\"><\/div>\n\n            <div class=\"sp-timeline-text\">\n                Nova estrutura tribut\u00e1ria e confirma\u00e7\u00e3o do tratamento de ICMS\n            <\/div>\n\n        <\/div>\n\n    <\/div>\n\n\n    <div class=\"sp-quote\">\n        \u201cEm 2026 conhecemos as regras aplic\u00e1veis. Para 2027, ainda existem vari\u00e1veis\n        capazes de alterar o custo da opera\u00e7\u00e3o.\u201d\n    <\/div>\n\n<\/section>\n\n\n\n\n<section class=\"sp-page sp-page-04\">\n\n    <div class=\"sp-section-heading\">\n\n        <h2 class=\"sp-section-title\">\n            2026: previsibilidade tamb\u00e9m tem valor\n        <\/h2>\n\n    <\/div>\n\n\n    <div class=\"sp-body\">\n\n        <p>\n            A combina\u00e7\u00e3o desses fatores cria uma situa\u00e7\u00e3o particular para quem j\u00e1\n            considera adquirir uma aeronave. Em 2026, temos uma estrutura tribut\u00e1ria\n            conhecida, inclusive com o tratamento vigente de 4% de ICMS nas opera\u00e7\u00f5es\n            enquadradas no Conv\u00eanio 75\/91.\n        <\/p>\n\n        <p>\n            J\u00e1 em 2027, teremos simultaneamente a extin\u00e7\u00e3o de PIS e Cofins, entrada da\n            CBS e do IBS na nova sistem\u00e1tica, altera\u00e7\u00f5es no IPI, in\u00edcio efetivo do\n            Imposto Seletivo e a necessidade de confirma\u00e7\u00e3o da continuidade do atual\n            tratamento de ICMS para o setor aeron\u00e1utico.\n        <\/p>\n\n    <\/div>\n\n\n    <div class=\"sp-big-quote\">\n\n        <p>\n            N\u00e3o \u00e9 poss\u00edvel afirmar hoje que toda importa\u00e7\u00e3o realizada em 2027 ser\u00e1\n            necessariamente mais cara.\n        <\/p>\n\n    <\/div>\n\n\n    <div class=\"sp-body\">\n\n        <p>\n            A estrutura tribut\u00e1ria ser\u00e1 diferente, com componentes relevantes ainda\n            em defini\u00e7\u00e3o e menor previsibilidade sobre o custo de uma aeronave\n            nacionalizada a partir de janeiro de 2027. E, em uma aquisi\u00e7\u00e3o de alguns\n            milh\u00f5es de d\u00f3lares, uma pequena altera\u00e7\u00e3o percentual na carga tribut\u00e1ria\n            pode representar centenas de milhares de reais no custo final da opera\u00e7\u00e3o.\n        <\/p>\n\n    <\/div>\n\n\n    <div class=\"sp-section-06\">\n\n        <div class=\"sp-section-heading\">\n\n            <h2 class=\"sp-section-title\">\n                Antecipar a an\u00e1lise pode fazer diferen\u00e7a\n            <\/h2>\n\n        <\/div>\n\n\n        <div class=\"sp-body\">\n\n            <p>\n                Quem j\u00e1 possui inten\u00e7\u00e3o concreta de adquirir uma aeronave deve avaliar\n                n\u00e3o apenas qual aeronave comprar, mas tamb\u00e9m quando realizar a opera\u00e7\u00e3o.\n            <\/p>\n\n            <p>\n                Negocia\u00e7\u00e3o internacional, inspe\u00e7\u00e3o pr\u00e9-compra, contrata\u00e7\u00e3o, prepara\u00e7\u00e3o\n                da aeronave, exporta\u00e7\u00e3o, traslado e nacionaliza\u00e7\u00e3o demandam planejamento.\n                Deixar a decis\u00e3o para os \u00faltimos meses do ano pode reduzir a possibilidade\n                de concluir a importa\u00e7\u00e3o ainda sob as regras de 2026.\n            <\/p>\n\n        <\/div>\n\n\n        <div class=\"sp-final-box\">\n\n            <div class=\"sp-final-title\">\n                Antecipar a an\u00e1lise n\u00e3o significa antecipar a compra.\n            <\/div>\n\n            <p class=\"sp-final-text\">\n                Na Superia, acompanhamos essas altera\u00e7\u00f5es e estruturamos opera\u00e7\u00f5es de\n                importa\u00e7\u00e3o de aeronaves considerando seus impactos financeiros, aduaneiros\n                e tribut\u00e1rios. Converse com nossa equipe sobre os cen\u00e1rios, custos e\n                riscos da sua aquisi\u00e7\u00e3o.\n            <\/p>\n\n            <div class=\"sp-button-wrapper\">\n\n                <a class=\"sp-button\" href=\"https:\/\/wa.me\/message\/FXIVARQ77MRHG1\" target=\"_blank\" rel=\"noopener noreferrer\">\n                    ENTRE EM CONTATO\n                <\/a>\n\n            <\/div>\n\n        <\/div>\n\n    <\/div>\n\n<\/section>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c11d47 e-flex e-con-boxed e-con e-parent\" data-id=\"3c11d47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Why 2026 Could Be a Strategic Window Before the 2027 Tax Changes.<\/p>\n","protected":false},"author":6,"featured_media":15280,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[265,228,1,230],"tags":[],"class_list":["post-15282","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aircraft","category-comex-en","category-nao-categorizado","category-superia-trading-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.2) - 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