aulas de direito aduaneiro

8/7/2019 Aulas de Direito Aduaneiro

1/70


2/70

!"#$%&

'( ) * + , * * ,-**,*+./*

0, . /* ,)*

+*./1

' + 2 3 456

#7-*+*-5

0872

281

9:#;""

'#4,4+


3/70

%#9CD"#$%&

'A $+ @) ; E4

)34, ,

+*+

57+*

*4,*4

7#7

6,-,-5,57*

+ * 4 ,& #

0,*,74+=7

42*5

,-F1G

>>#$!&

'>5 8 4 5

8*584

5 8 4

6+0,1H

G "!$&

'>= I 4

,5 3* 8 3 + A

4 8 ) ,78+*7*

5-)85-)

J*,%J@1K

H !#@&>+L%?L9**MNBNMG

>%9">$>H$,K$G


4/70

H>8&H O*6PH # *

H#7&H A-&!$*9#*>P

@-&?L

K !$O$#"#$%&

' ,

8 * 7 I=58

&

6 # * 2*

%9">$>Q>%9">$>


5/70

G

2)-*

++*6+*4

-473*28-

> + ( +


6/70

H

"9@ G # H !"%#R @ %@ "#$%@ #

>>#$! # $A%!CD # # !"%9$=RCD #

!%$J"!@"#$%@

M !"%#R@%@"#$%@&

' 4 6 , 7 4

(,,-!,-1

',6,-3*,4

*2****

7 * 4 8 * 7

2+*+3,*,7

48I+4,5*2

+5@1

'O , 4 , 4

3 ,= ,-* *

8 , 58=,- 4SL

+,,-1

Q >>#$!#$A%!CD##!"%9$RCD

'O426

I + 4 + )

,*

42==

@+ 4 + 4 (

>%9">$>G>%9">$>G>%9">$>H


7/70

K

+,

)1G

Q$

'=,4

2*43

*H 5 + @, 9T + 4*

I

7 4 4 #* ,7

4,

7*2*,

A8+8

I+44SL

& U,V*

7),*

+ +8 4S 4

+*-I+

+ , * )- 4

5,*2*,44

45$$!,7*+

* 4 * , A8

.+,)/1K

Q

' + ,5 7 +

, A % % *

G

>%9">$>KH>%9">$>MK>%9">$>B


8/70

M

, 1M

'A,>*4SL

4+

!7ABBQMM1Q

'A 8 L 4 *

* ) * 4

* 7 5 4 ,5* + 2L

*(4*,

8*1B

' 4 7 ,

* = ) *

%9">$>Q

>%9">$>B>%9">$>>%9">$>


9/70

Q

"9@K#M!%$J"!@"#$%@

B!%$J"!@"#$%@% ,* 4

8 3 4 +* 5*

** 4 +,*

3* +6 6 3* ,

@,,

287+*

$$$#2O*

4

* 4 L -* ,

+6 8 I W * 4 8A*

2 +

6**

4 , ,* 2* $>@

,$A$(

T + ,

+#,

+.2+/P+8,5

2,.I/**4

I2**+

7

-&

+ +4 * L

2#>P

>%9">$>G>%9">$>GH>%9">$>H


10/70

B

, 6 +2 W%>$ #Y!#%$%* !%!@*

>O#CZ#@ # "!%@ !@ $!#%>$$@ # #$@

%#@!%$!$O@[@A%\!$>@>#%>$$@$!#%>$$@

A9X!$>@J%@$9#$%@#>W%>$#Y!#%$%

+)38J*

* 4 7 2 *

,*6

8 2 I A8 -

H

# QBNH* * 8 ,-

,+*58

(*48,,

+826*

*8,4>+*

32QHK*+86

+26.+8*8

6 26 = + ] 8

QKNHK/K

QH*5-22

* 7 + 8-,*+,22+* +

=+* , !

, 2* 2

G

>%9">$>MH>%9">$>HQK>%9">$>KB


11/70

, +28 ( 2 + 5

QHMM

QK*

8*2*,5

)* L +*

6*)26

4

- ( 6* (

8( 2*,5=7+

J 2 8 - + (

2 = * + 4 ,

- 6* +2

Q

[ 2 2* 2

4 N ,* 7 6* 5*

*+4-A*

2+4-.>$ ^>*

@ .> $ )/* ;- 7

J> J_ ,* 84/*

.,82+/*

72./

2 2 ,* * 84 7 2

!+* +8 +-,*

6B

A&

94P%6 , . 2 ,

+,2,/P

+.37/PM

>%9">$>KBQ>%9">$>KB>%9">$>KH


12/70

=+ . 2L**/P

G>PH++.66/

++2-P

K#8 8 .+/* P

M-+-

!+ & *

+L0*2

+7)

!+*47+8

>=**-+*7

2L,*+

8* 4 ;!! . 2 / 0

2L7

! 2 8

+3* , (

, - ( )

*;46

,5G

6+$$!+>5-+*

4 + * !+

>%9">$>KH>%9">$>KH

>%9">$>KK>%9">$>KKG>%9">$>KK


13/70

$ +2, 4

H

A#+& J A @ ,

,*

6-

6K

#+ > !+* *-

#+%,& =,+3*4!+8

,

#+ # A 4* *-

* 5* 8

M

A,-

,72,*

+ ) 4 4 + (

6+=4)Q

- 7 2*

3 '1 ) *

5,*+*72 B

#- * * 5 *

7**

,6** 4*

H>%9">$>MBK>%9">$>MM

>%9">$>MMQ>%9">$>MB>%9">$>M


14/70


15/70

G

+ , *>*$M*Y>)+#A+*7*%0,J*8,,

>)+ #2* , 3 >* * 7 3>4*G*`* 44 , 7 -, + 2 + 9>*52*-+(*+== ( 58 * 4 -54+2L-+

G , , >)+ #* >* #2 * +* , !=* * 1H

H>%9">$>Q


16/70

H

"9@ Q # B #$@ %#@!%$!$O@ [@ A%!$>@

>#%>$$@$!#%>$$@

#$@%#@!%$!$O@[@A%\!$>@>#%>$$@$!#%>$$@

6,8

+-4(

!**

* *

8 - *

*

H

@,8>3*,@*,J!7>7*A#@!a%$@#$%#$!@

;,!+>7.;!!/L

3 6 8

-O$*YO$YY$$$46&M

'O$>

-,*,A> 3A>*)2

%9">$>BM>%9">$>BB


17/70

K

, L 0 8* +7&Q

-286

7*

8*-1GB

YO$@"JO#CZ#@

@ A > 7 ,

44*44+

4)+26

443+A>6

3*- ) (A >* *A>42-*

4*A>A

>*,,G

'YY$$$A%!#CD#>>#@@Z#@#O!;#@

A>444 * * * -

* 4 ,5 - +

4SL&

Q

>%9">$>BGB>%9">$>BG>%9">$>BH


18/70

M

A > PG

, A>-(6PG

2L44*A>*+,+34*-6

( A >* +

*2-*,*6

4))1G

>3

QQH*NBNMK4%(

$ ;!! 4

3*+(>A8L

,GG

+ %*

>3+$$

84+2>A*,

GH

2 >3

,44,**(

+,* 2 * O$*

-+*;!!GK

>3 +

=+-4 2 8# =+-4

+,8+57(8

4 #* = 4 ,8

,5 8

G>%9">$>BHG>%9">$>BHG>%9">$>BKGG

>%9">$>BMGH>%9">$>BMGK>%9">$>BM


19/70


20/70


21/70

74#+2++

7HM

2 + , 0 -

+ 8 I 4 +

0HQ

+-,+

6*5,KB

@2*

2-848K

3

84 +2**,*84

$$*(4K

A8

#8*

,*8,-,88

* 4

L 3* , 3* 3

>)A88 K

A+2LL

3*8*

&

4 + , (P

A**8*,2 * = 8 7

7GP

HM>%9">$>GHHQ>%9">$>HKB>%9">$>HK

>%9">$>KK>%9">$>BK>%9">$>


22/70

+IK

$ 8N8 ,

>*+);b?@&KG

'#,8+4

B ] 8* GB] 8 *

5=*-8

@7"@c*,)6

8*,88*4

2827MB58

J* 84 3 ,8* 4 ,7 ,

872*1KH

G:,

>+6+L

7 8 *>)

>BNQ4*8

*4+424

566>

*#%0*

&

/ *42*, 7 8 * L

* +

K>%9">$>KG

>%9">$>GKH>%9">$>GKK>%9">$>Q


23/70

3 8* +

LPKM

,/ A*48 * ( $>KQ>%9">$>MB>%9">$>GH


24/70

APM 87

P

G ) 6 26 8

+;>M

@A3

3 -

%9">$>HM>%9">$>HM>%9">$>MQ


25/70

G

,

,M

8

-58+5MG

G!+A8

8*4&

G 4 ) 6 +]P

G 58* 6 + ]* *

5*4Q]6MH

!%$CD$O$@XO#9

6.=+/

7,)#

**44

8*+4) * )3 L* , 8* 84 -*

L** * * *4*

584+8I

A84MK

M>%9">$>QBMG

>%9">$>MH>%9">$>MK>%9">$>GH


26/70

H

A4+2,87

*884,,>$7*

.4 * * 2 /

+ * ,7 7 4

4),7>$

,.$$*$A$*$>@*%/

58,,5!+

!!MM

+* 2 6 =+-

&

+-* + .()*54*,+-/P

7-P P A8PG A8,0,PH O-2PK >72PM 5,-+PQ @,8,MQ

MM>%9">$>HKMQ>%9">$>G


27/70

K

"9@#$!#;%CD%#;$9

>>#$!@

$ % + +

* - * 4

8 I 7 2*

**8

#*562I7

,6+

* ** * 7*

8,+$A0,>-&

>-* 4 +I *

"++*4

3 - * +

7 * I* 2

+ #*

,*==

+I*,+8*

+I&QB

" +I 4 , +

*8*=8

7P Q

O + * 4 7 +*

4**)4

, L 3 4

+,5P Q

QB

>%9">$>GQQ>%9">$>GQHBQ>%9">$>HB


28/70

M

"+I*4, *

L*7,

P

, # * 8

#*,

# 8

0.;@*,),%!HHM*-N/Q

>8

),-+,,8

I+,

88#+-.

/ 7* 6 6 I* !*

*Q

GO!;#@

!)T*$%*-

MB*I&

G #*8I**

8 4 - * *,

#!&!QG

G #@) ==,

4 7=* - 8

Q

>%9">$>HBQ>%9">$>HBQG>%9">$>H


29/70

Q

L 7

28

P*

8(QH

G +L L8* L ,

* 6* -*

P

*-*-*

+ +- * ,2* )

43 QK

#2 I *4

8*45&

+ 8 8QM

, 8I"84 ) (

84)P5-

I4

,*

,QQ

$*7*+4*+*+

, IBB

H@$@!#@#$!#;%CD%#;$9

QH>%9">$>HQK>%9">$>HQM

>%9">$>HQQ>%9">$>HHBB>%9">$>H


30/70

B

H \RA+

>= +

*,+-*

6(#,=

+L+8-B

H \R9>7

R 9>7L +

,784**7*

88=,

# 8 ,

+,-(266

**7*++,

B

H "

7,78=,*6

8 8 + 2

;!!++3*

,*4,4SL&

4675,

7,8P4,

6 7 5 - #=,78+"B

"6 L L ,5 +* A

*$'*-QG&

B

>%9">$>HGB>%9">$>HGHHB>%9">$>HH


31/70

A = , 7 +P

, +#=,P , + 2 #=

,B

H >

,=

,7+&==,BG

HG $%

7 4 + * ,7

*45&

HG"#I - * 4 8=, ,7 ( ( )

8 I* + -* + ,

628 BH

HG"#I!=+ J J* 4 + 8

-*+#2,

5 6 5 ,3 #=

,BK

B>%9">$>HHHKBG

>%9">$>HMBH>%9">$>HMBK>%9">$>HM


32/70

"9@#A-%#O$@D

"9@G#HA-O9$CD


33/70

"9@K#M%T"$@!#%%$!%$$@

K>@$#%CZ#@A%#9$$%#@ +4 =L

444-*4

+ + + 7

> 6 3 ,8 (

5*42

2 +4

@-8*=+BM

+**L+*

+ +

>+4(,+-

-,*,56

0-BQ

6")4-

+ +-& * *

+$>KKB

>%9">$>K>%9">$>K>%9">$>K


34/70

!L,562*

+ I # *

,

+8++-2

-*8+

*8*,

3 7 8 +L 7 9 7

48

3+%9">$>K>%9">$>KG>%9">$>KGH

>%9">$>KGK>%9">$>KHM>%9">$>KK


35/70

G

R+9K*BHNBHNGK

+ =9 MM* MNBNHK A - BBBB e*

,48Q

=9 MM* + -

72+*,

+ I *

-*6I4

+ + * 7=* -,*==

,P

M > * 7=* - ,*

*==,

Q>%9">$>KKB>%9">$>KK>%9">$>KM

>%9">$>KM>%9">$>KM>%9">$>KMKQ


36/70

H

$$+=

4 8 8

, 3 * A A J-*

+2 A $* + , KM*

GNBNQG

>=6

+*,+**+

$,A$H

QR@#A%>#@@#!##YA%!CD

Q $

RA#24=

9GNMM9MQHNQ*=-7

2*6A8*(

, 2

2+&

Q%48,PQ,PQA+3PQAIA8K

Q !!,-626RA#

$ $* 2

*$,A$*

%)$,6M

G>%9">$>KQH

>%9">$>KQK>%9">$>MBM>%9">$>MBM


37/70

K

Q !$6#26

W,3+*

2-*

,*446(**

,Q

@ 6 4* -4*

)* * 7=* * 3

,**-( 4

B

26 5 $ #2*

83,8

4J)L*

63+

B\%#@#9$O%#>W%>$

- 72 ,

+8632(+

+6

- 8 3

2

(-

7 * ,* (

-

B %

Q>%9">$>MB>%9">$>M>%9">$>M

>%9">$>MG>%9">$>MG>%9">$>G


38/70

M

-7

+$$$A$*4-

4+&

>-7P

,$3G

*

* - 7*

, +* 5 ( ,

H

, 6 7 -

77,**A#2K

B \9>7

-7+,@"%*

4-6**4,*

( R 6

6M

B >6

2>5

9*-7*4A-

5-J-Q

=45+,7 * 4 * $*

A-B

G>%9">$>MGMHH>%9">$>MHK>%9">$>MKM

>%9">$>MQQ>%9">$>QBB>%9">$>QB


39/70


40/70


41/70

* , *Q 3 -

> 4 L

,%*7

74+>GB

> . 7/ * * ,

.* 4 4 /* ,*

> + ) + 3*

4 + 5

28 , * *

(34

A#2G

#@

#A8*,>

* 5 44 8 4 )5

+* 4 * 4 * 2

*,=

*4*5*

G

f KBGNK

2L 7 ,- " ,

,+#,5+

2L4+4& G

/+***

+5,,P,/*P

/)G

Q>%9">$>QQGB>%9">$>BBG>%9">$>BBG

>%9">$>BG>%9">$>BG>%9">$>B


42/70

7 * 2 *

L84

- 8 5* , 6>

A= 4 > !,- 7

, ,-

> !,-

6*-

5GH

>,5+

,53+5*

#*,,-=*57

*+*,

* 4 5 +

+GK

A8>

?7 > + 8

>4,7=

&GM

/ A85+

#434

5 J %9">$>BGH

>%9">$>BGGK>%9">$>BGGM>%9">$>BH


43/70

,/ A0,

0, 4 7* * 4SL

* 0,* 5- 4

68# HB

/ A8

+8

42#

4++*-*4

-*,+

--*)

P ,

( 2 - ,

L,65H

>+8*63

8+*8H

/ A8

# 8 - , "

$@H

/ A8L48,

#8,7,+8

* 4* L 48,

,= 4* 8 0,*

GQ>%9">$>BHHB>%9">$>BHH

>%9">$>BHH>%9">$>BHH>%9">$>BH


44/70

74A*#

+65-H

+/ A8

#+I6

87+*

4HG

/ A8

#87-44,4

4*2

+HH

)/ A8HK/ A8

A466

7!,-

!74S&

/ )P,/ )

G

$HQ

H>%9">$>BHBKHG>%9">$>BKHH>%9">$>BKHK

>%9">$>BKHM>%9">$>BKHQ>%9">$>BM


45/70

G

7 * 5- *

2L 7 ,- $ $

+6*+,

+ 7 ( 2L

7+,+,-*3

)880,KB

H AA

+6 4 4

+*57+)

+K

K !%,#2

, 4

,6 + 5 +

+

**%

-=K

+4-4(

)4 K

, 8

84 ( , ,

K

+ 7 ,- 2* -)(,5 KG

M AO

KB>%9">$>BMBQK>%9">$>BQK>%9">$>BK

>%9">$>BK>%9">$>BKG>%9">$>


46/70

H

+7,-7

+7+8 KH

Q A

,,57+

+&

$/&

/ 6 -* 6 3

4J+P

,/5+P

/2P

/ 58* *

LP

/ +8* *

L* 8 * 4*

P

$$/I&KK

/30,P

,/ ,+* * + 6

*+ KM

">,(@

%+,7+*@%

,*4

KQ

$%CZ#@*%"#@##9$!@"#$%@KH>%9">$>KK

>%9">$>KM>%9">$>KQ>%9">$>


47/70

K

) - +

+ +* , * +

I(g+4

3@;**

,6+

+IMB

* 8

, ./* 0 0,

.+/* . +* +* * *

32/* 8 .+6 I=+/ ,

+6(72M

8 * ,

58 *

+6*+.+/M

?7>8,78

,-* 0,* 4

,+#A7*

+ 4 , .+ 2

+/2+)5M

*,,

+6&+6+.,/+6

6.=,-/*+

4,7+6

,-M

$+ 7 ' * - -* 4,%9">$>GM>%9">$>GM

>%9">$>MM>%9">$>MM>%9">$>M


48/70

M

-=1.=9fKNHH*Q%*

QQ/MG

+* + K9 fGBNH7 '

* * *

L+,,-*2+

8**

+1MH

+,-,54*,

+2=,4)+

?-*++4*+=,5*,

*,5* 2537

=*,=,MK

MG

>%9">$>QMH>%9">$>QBMK>%9">$>B


49/70

Q

"9@ # >!%J # #@>$gP # \9$@# #

A%J9#@"#$%@

>>#$!#>!%J##@>$g

>,&$ 2

,* 5 5- ,*

.@;A>/Q

A + + , + 6 *

+4,+8+--

8=-Q

MM>%9">$>BMQ>%9">$>BQB

>%9">$>KQ>%9">$>KQ>%9">$>K


50/70

GB

7 2-

3 + L 8 ,*

8*+4+2

) ==, 8*

* , 4

+- Q

G +6

A + * + +2

+6&

/ A8* 4 4 ) *0+,.=

9fKNHH*Qf/

,/ A84*44+4 2 J* 8

.%*G*/P

/ A8L*44.%*G*5/P

/ !+ ,* 7 4 4 + (*4**4+

8.fMBNGK*H*`0/P

/ >+*2L,3* 4 6 +-* I (

* + = 8 ,)

@$@>#YQ

G 9>,

Q>%9">$>KQ>%9">$>KKG


51/70


52/70


53/70

G

,/ -4 4 - 8*,)

8

T*,,*

+N4- B

GQ !@3

6,--($>BBB>%9">$>B


54/70


55/70

GG

Ab ; + ."

BMNNKK*-Q/&BQ

'./$0/$12+/

$345"67

80$

"2

7+99:

32"++

";"+$$

17+";"+

+77

+15")J*L

`0& '#+%9">$>BKBMB>%9">$>BM>%9">$>


56/70

GH

2G9+7++

3+7'+

/-A

9fKQNHG.9@/64&

?,CD:

8 + +3=7

;" + '+

+ "+ '

A

G g3

,-$$

+,5;* 2+

+4+2*7

4A8

* 9 f NGK 4 84

,(848+7*,,

*45*2

*,>)A8

8 4* L

+2*)5

2J,+G - 6 ,

, %9">$>>%9">$>

>%9">$>G>%9">$>GH>%9">$>H


57/70

GK

==+

,2*7L6

>7#2.2=>>#Y/*@>7#2*7

*$0>7#2K

*7*

, - 7

L3@%+

6M

G >!%9##A%#C@

4

A @#>#Y f * NNQH . HNNQH/*

+ B , 4 @#>#YN#>#Y +-

) 6* = *

+++*&Q

/6,P

,/,6P

/+,P

/ * ,

,36P

/+,+,,B

G >!%9##O9%

-

,-+-,-$

$ , , O ;!!*

K>%9">$>HM

>%9">$>HQ>%9">$>HB>%9">$>HK


58/70

GM

JfQQBHNBKNMH*

fGGNQ

f , 4

-*7*+

*28

* Mf4 5 +7

**6*2*

,**7

H*)

I* + ,

,+A7****,

4*3,

-,+2

G %

$/4A86&

/

P

,/ + 7 4 25

,P

/+-

8P

/0,P/44+)(2

G A,>->%#

>%9">$>K

>%9">$>M>%9">$>M>%9">$>B


59/70

GQ

* ,7 )

7 =

L O + ,

- G

*=&

@75+4

+-+7+

358=+,*

H

58+74

*4-+8,6

K

%@5+4

+- * ,*

+.>>Q/

3 58 = + ,

-,3.K*$$*>!/M

G>%9">$>GH

>%9">$>GK>%9">$>GM>%9">$>G


60/70

HB

"9@K#MA#%CZ#@#$A%!CD##YA%!CD

H A#%CZ#@ # $A%!CD # #YA%!CD A%:$>!%$J"!\%$*>"#!9#A#%>$9

H!,#

H $$Q

H $,A$O($

+ 7 ,

L.%$A$*$/B

H $>@

+,*

,*2

H $#2

A + - * = +

2@$>7#2=

@$@>#Y

HG $,6>7*>$>M>%9">$>M>%9">$>M


61/70

H

4 ,* + Gf Hf 9 f

MMQ*NBHNQ#-,+2

HH $!,)A-$!A

$ , 6

2* ,5 7 *

BNBNQ

HK !+-

> 9 f KQB* NNMQ* , +

- 28 ( 7

6.GB]/G

HM %)%

W + , * 44

,4*),4

+*44*8*

,*847G]H

HQ !2"@$>7#2.@$@>#Y/

#2+89fQKH*HNNQM*f*,

+ $*(&

/%cB*BB./$P

>%9">$>M

>%9">$>MMGG>%9">$>MGH>%9">$>MGMH


62/70

H

/ %c B*BB . / (

$*7i7%c*BB

./GiK

HB$>$

$ .$/ 7 , )

7 3

$A$A*,

,* 7* +

M

H

4+

* *

3 + 3 ,* 7 )

*22Q

* 7

3 . / . ) J

A8;-GBM/B

4+2

72&

/ , 6

+ 2 ,*

,-P,/P

/8+,P

/ 4 %9">$>MHM>%9">$>MKQ

>%9">$>MMB>%9">$>MM>%9">$>MM


63/70

H

H!

)

,-*+

.0,/*,-$

$++$%.+,/

#)

*+5,,-

)G

HG+>+>>

+ -

GH* KH KK* % + +

>%9">$>MQ

>%9">$>QB>%9">$>QG>%9">$>Q


64/70

H

*)

(H

HH!%,

W4,6+5

+

+*

+ K

HK>>$>BM

>%9">$>BQ>%9">$>BHGB>%9">$>BK


65/70


66/70

HH

4 +6 ,- 3

*@$@>#Y2L

* +2 0 +6

+*4*,7*)+3

GH

H$%#2$

% #2 $ .%#$/7

,-62GK

H@$@>#Y

@$@>#Y+*4),./

./&

=LJJ472P

=,4g,

#2* * ) * -*

* - 4 5

@$@>#Y)*+@>7#2

@%GQ

GH>%9">$>HGK

>%9">$>KGM>%9">$>MGQ>%9">$>M


67/70

HK

H#2A

@#>#Y 2 2 *

*7%#*=**+

-+6*+8

* = * 44 7*

2+6HB

H#2

44*-,@2

* +

0 % #2 % $>

5 -* 2 + +-

),H

HG)$

) 7 +

4 7 + 2 (

*(*

,H

, +

) 4 7

)&

/),*4

4A8P

/)RA#P

HB

>%9">$>BH>%9">$>HKH>%9">$>Q


68/70

HM

/ ) * 4

8+*4&

/A8,+U,VP

,/ ( R* ( I - 9

>7.9>/P

/RA#*+P

/5*

P

/ ,* +

$*)P

/)*4(*

3 * R* I

9>H

HH)#2

)27+

4,2*5

28+W7@$@>#Y

3 2 * , +

2(@%*7*

443H

"9@#A-%#O$@D

"9@#A-O9$CD

"9@G#H>%%#CDO9$CD##!%#;#@9

#"9

H>%9">$>BH>%9">$>


69/70

HQ

#Y

;,!+>7=;!!

g3

3i;*-86

I*3,5)4

* ,7 4 , I +8

6 ; A +

-*+J$%.J/$*7 = $>* 4

+L6"

# QH* , * ,

- 7 B* 8*

+* 6 +- #

6 GBBB 6 5 6

+-,;,!+>7

=;!!

,+*58*+

4 , 5 $>* #"

8 7 ,

, + 6* 4

, QK QM* g*>,*

>g*4$>5

$>,*7,7,*

) , * - *

)#"

6*4688*QGB*

)5>+@

#"* $ >7 +

*;!!*6


70/70

KB

*+4*+*47

68

@$!#%#9>$@&

)&NNUUU,NN2N$N

N)

)&NNUUUN

aulas de direito aduaneiro

Documents