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Exemplos de XML de Notas Fiscais Eletrônicas utilizadas na exportação

O objetivo desta página não é criar obrigações, mas, sim fornecer orientações e exemplos de como elaborar corretamente as notas fiscais utilizadas no processo de exportação. As regras para elaboração de notas fiscais se encontram nas legislações estaduais, no Manual de Orientação do Contribuinte e na IN RFB nº 1702/17. Qualquer que seja a nota fiscal sendo emitida e a unidade de medida utilizada na comercialização das mercadorias, deve-se informar em campo próprio da NF também a quantidade de mercadoria na unidade de medida tributável correspondente à sua classificação NCM, conforme determina o art. 107 da IN RFB nº 1702/17 e a Nota Técnica 2016/003. A unidade tributável correspondente a cada NCM se encontra no Portal da Nota Fiscal Eletrônica. Se a unidade de medida estiver incorreta não é possível registrar a DU-E e será necessário emitir uma nova nota fiscal.

Uma DU-E corretamente elaborada e com menor probabilidade de não ser registrada ou de ser selecionada para conferência aduaneira depende diretamente da correção das notas fiscais nela utilizadas. Para maiores informações, consulte a página que contém exemplos de elaboração de DU-E por XML.

Em seguida se encontram exemplos de notas fiscais e situações mais comuns em um processo de exportação. Para cada exemplo se encontra uma pequena explicação sobre a situação aplicável, uma chave de acesso para consulta da NF correspondente ao exemplo no ambiente de homologação da NF-e e o arquivo XML utilizado na elaboração do exemplo. Há diversas outras situações e CFOPs mais específicos, mas a forma de preenchimento e a lógica é a mesma dos exemplos abaixo.

 

1. Exportação de mercadoria recebida com fim específico de exportação

Essa é a chamada exportação indireta, pois o produtor das mercadorias vende suas mercadorias com fim específico de exportação e, no nível federal, tem todos os benefícios advindos de uma exportação desde a saída das mercadorias de seu estabelecimento. No nível estadual, apenas depois que as mercadorias são efetivamente exportadas é que os benefícios de uma exportação são definitivamente adquiridos. Essa operação é regulada pelo Convênio ICMS 84/2009 e se aplica tanto às saídas com esse fim para empresa comercial exportadora, quanto para outro estabelecimento da mesma empresa.

A nota de exportação deve ser emitida utilizando-se o CFOP 7501 e deve referenciar as notas dos produtores (CFOPs 5501/02 e 6501/02) no campo refNFe da nota fiscal e no campo chNFe do Grupo de Exportação do correspondente item da nota fiscal. Conforme a legislação de cada estado, um produtor pode emitir NF-e e NF em formulário, porém, alguns estados exigem que o exportador emita uma nota fiscal de entrada (contra nota), nela referenciando a nota formulário recebida com fim específico de exportação, e na sua nota fiscal de exportação ele deve referenciar, no Grupo de Exportação (campo chNFe) do correspondente item essa nota fiscal de entrada. Na DU-E é informada a correspondente quantidade utilizada de cada uma das notas, podendo a nota de remessa ser utilizada em mais de uma DU-E, até que toda a quantidade seja exportada. Abaixo se encontram exemplos de todas essas situações.

 

1.1. Hipótese de o produtor também ser emitente de NF-e

Nota de exportação 35180407689002000189551200000002051956156304, que referencia duas notas de produtor

<?xml version="1.0" encoding="utf-8"?><loteRFBNFe versao="2.00" xmlns="http://www.portalfiscal.inf.br/nfe"><verAplic>2.00</verAplic><loteEnvNFe versao="2.00"><proc schema="procNFe_v2.00.xsd"><nfeProc xmlns="http://www.portalfiscal.inf.br/nfe" versao="3.10"><NFe xmlns="http://www.portalfiscal.inf.br/nfe"><infNFe Id="NFe35180407689002000189551200000002051956156304" versao="3.10"><ide><cUF>35</cUF><cNF>95615630</cNF><natOp>EXPORTACAO DE DOIS produtores</natOp><indPag>0</indPag><mod>55</mod><serie>120</serie><nNF>205</nNF><dhEmi>2018-04-01T00:00:00-03:00</dhEmi><tpNF>1</tpNF><idDest>3</idDest><cMunFG>3549904</cMunFG><tpImp>1</tpImp><tpEmis>1</tpEmis><cDV>4</cDV><tpAmb>2</tpAmb><finNFe>1</finNFe><indFinal>0</indFinal><indPres>0</indPres><procEmi>3</procEmi><verProc>3.10.86</verProc><NFref><refNFe>35180402916265000160551180000000211956156307</refNFe></NFref><NFref><refNFe>35180402916265000160551180000000221956156304</refNFe></NFref></ide><emit><CNPJ>07689002000189</CNPJ><xNome>EMBRAER S/A</xNome><enderEmit><xLgr>DMDMDMDMMD</xLgr><nro>12</nro><xBairro>AMAMAM</xBairro><cMun>3549904</cMun><xMun>Sao Jose dos Campos</xMun><UF>SP</UF><CEP>01000000</CEP><cPais>1058</cPais><xPais>BRASIL</xPais></enderEmit><IE>645999990110</IE><CRT>3</CRT></emit><dest><idEstrangeiro /><xNome>NF-E EMITIDA EM AMBIENTE DE HOMOLOGACAO - SEM VALOR FISCAL</xNome><enderDest><xLgr>AMAMAMA</xLgr><nro>11</nro><xBairro>AMAM</xBairro><cMun>9999999</cMun><xMun>Exterior</xMun><UF>EX</UF><cPais>1279</cPais><xPais>CABO VERDE, REPUBLICA DE</xPais></enderDest><indIEDest>9</indIEDest></dest><det nItem="1"><prod><cProd>NCM1</cProd><cEAN /><xProd>NCM1</xProd><NCM>40111000</NCM><CFOP>7501</CFOP><uCom>1,25UN</uCom><qCom>2000.0000</qCom><vUnCom>8.0000000000</vUnCom><vProd>16000.00</vProd><cEANTrib /><uTrib>UN</uTrib><qTrib>1600.0000</qTrib><vUnTrib>10.0000000000</vUnTrib><indTot>1</indTot><detExport><exportInd><nRE>123456789012</nRE><chNFe>35180402916265000160551180000000211956156307</chNFe><qExport>800.0000</qExport></exportInd></detExport><detExport><exportInd><nRE>123456789012</nRE><chNFe>35180402916265000160551180000000221956156304</chNFe><qExport>800.0000</qExport></exportInd></detExport></prod><imposto><ICMS><ICMS40><orig>0</orig><CST>41</CST></ICMS40></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>52</CST></IPINT></IPI><PIS><PISNT><CST>07</CST></PISNT></PIS><COFINS><COFINSNT><CST>07</CST></COFINSNT></COFINS></imposto></det><total><ICMSTot><vBC>0.00</vBC><vICMS>0.00</vICMS><vICMSDeson>0.00</vICMSDeson><vFCPUFDest>0.00</vFCPUFDest><vICMSUFDest>0.00</vICMSUFDest><vICMSUFRemet>0.00</vICMSUFRemet><vBCST>0.00</vBCST><vST>0.00</vST><vProd>20000.00</vProd><vFrete>0.00</vFrete><vSeg>0.00</vSeg><vDesc>0.00</vDesc><vII>0.00</vII><vIPI>0.00</vIPI><vPIS>0.00</vPIS><vCOFINS>0.00</vCOFINS><vOutro>0.00</vOutro><vNF>20000.00</vNF><vTotTrib>0.00</vTotTrib></ICMSTot></total><transp><modFrete>1</modFrete></transp><exporta><UFSaidaPais>SP</UFSaidaPais><xLocExporta>amama</xLocExporta></exporta></infNFe><Signature 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versao="3.10"><infProt Id="NFe135180002716112"><tpAmb>2</tpAmb><verAplic>SP_NFE_PL_008f</verAplic><chNFe>35180407689002000189551200000002051956156304</chNFe><dhRecbto>2018-04-01T00:10:00-03:00</dhRecbto><nProt>135180002716112</nProt><digVal>7nDePe/+AjpPisrcD4Ysc0ztpWw=</digVal><cStat>100</cStat><xMotivo>Autorizado o uso da NF-e</xMotivo></infProt></protNFe></nfeProc></proc></loteEnvNFe></loteRFBNFe>

 

1.2. Hipótese de o produtor ser emitente de NF-f e esta puder ser referenciada diretamente na NF-e de exportação

Esse tipo de exportação indireta é semelhante àquele de mercadoria recebida com fim específico de exportação de produtor que utiliza NF-e, com a diferença que o referenciamento da nota fiscal formulário na NF-e é feito também conforme orientações do Manual de Orientação do Contribuinte, porém, para referenciar essa NF-f no arquivo XML da DU-E, é necessário compor uma chave composta por 35 caracteres, utilizando-se os dados da nota formulário, sendo que essa chave sempre se inicia com “F”. Assim, primeiramente se deve montar a chave a ser referenciada, conforme exemplo abaixo, para só então gerar a nota de exportação.

Ex.: para uma nota fiscal formulário de nº 1356, modelo 1, série 1, emitida em abril de 2018, por produtor de MG e cujo CNPJ do emitente é 89096457000589, seria referenciada na nota fiscal de exportação com a chave:

FMG18048909645700058901001000001356

Onde:

UF do emissor:        MG

Ano/Mes (AAMM):                                      1804

CNPJ ou CPF do emissor (completar com 3 zeros antes do nº, se CPF): 89.096.457/0005-89

Modelo (NN):          01

Serie (NNN):           001

Número do documento - (NNNNNNNNN): 000001356

No exemplo abaixo, a nota de exportação referencia 3 notas em formulário: a do exemplo acima, de um CNPJ produtor; outra de um CNPJ produtor rural; e a última de um CPF produtor rural.

Nota de exportação 35180407689002000189551380000000041956156302

<?xml version="1.0" encoding="utf-8"?><loteRFBNFe versao="2.00" xmlns="http://www.portalfiscal.inf.br/nfe"><verAplic>2.00</verAplic><loteEnvNFe versao="2.00"><proc schema="procNFe_v2.00.xsd"><nfeProc xmlns="http://www.portalfiscal.inf.br/nfe" versao="3.10"><NFe xmlns="http://www.portalfiscal.inf.br/nfe"><infNFe Id="NFe35180407689002000189551380000000041956156302" versao="3.10"><ide><cUF>35</cUF><cNF>95615630</cNF><natOp>INDIRETA - REFERENCIADA 3 FORMULARIOS - QDE TOTAL</natOp><indPag>0</indPag><mod>55</mod><serie>138</serie><nNF>4</nNF><dhEmi>2018-04-01T00:00:00-03:00</dhEmi><tpNF>1</tpNF><idDest>3</idDest><cMunFG>3549904</cMunFG><tpImp>1</tpImp><tpEmis>1</tpEmis><cDV>2</cDV><tpAmb>2</tpAmb><finNFe>1</finNFe><indFinal>0</indFinal><indPres>0</indPres><procEmi>3</procEmi><verProc>3.10.86</verProc><NFref><refNF><cUF>31</cUF><AAMM>1804</AAMM><CNPJ>89096457000589</CNPJ><mod>01</mod><serie>1</serie><nNF>1356</nNF></refNF></NFref><NFref><refNFP><cUF>31</cUF><AAMM>1804</AAMM><CNPJ>03470727000120</CNPJ><IE>ISENTO</IE><mod>04</mod><serie>1</serie><nNF>1376</nNF></refNFP></NFref><NFref><refNFP><cUF>51</cUF><AAMM>1804</AAMM><CPF>39727254934</CPF><IE>285921401</IE><mod>04</mod><serie>1</serie><nNF>1366</nNF></refNFP></NFref></ide><emit><CNPJ>07689002000189</CNPJ><xNome>EMBRAER</xNome><enderEmit><xLgr>AAMAMAMAM</xLgr><nro>11</nro><xBairro>AMAMAM</xBairro><cMun>3550308</cMun><xMun>Sao Paulo</xMun><UF>SP</UF><CEP>01000000</CEP><cPais>1058</cPais><xPais>BRASIL</xPais></enderEmit><IE>116734997114</IE><CRT>3</CRT></emit><dest><idEstrangeiro /><xNome>NF-E EMITIDA EM AMBIENTE DE HOMOLOGACAO - SEM VALOR FISCAL</xNome><enderDest><xLgr>AMAMA</xLgr><nro>11</nro><xBairro>AMAMA</xBairro><cMun>9999999</cMun><xMun>Exterior</xMun><UF>EX</UF><cPais>2496</cPais><xPais>ESTADOS UNIDOS</xPais></enderDest><indIEDest>9</indIEDest></dest><det nItem="1"><prod><cProd>PRODUTO1</cProd><cEAN /><xProd>NCM1</xProd><NCM>40111000</NCM><CFOP>7501</CFOP><uCom>1,25UN</uCom><qCom>3750.0000</qCom><vUnCom>8.0000000000</vUnCom><vProd>30000.00</vProd><cEANTrib /><uTrib>UN</uTrib><qTrib>3000.0000</qTrib><vUnTrib>10.0000000000</vUnTrib><indTot>1</indTot></prod><imposto><ICMS><ICMS40><orig>0</orig><CST>41</CST></ICMS40></ICMS><PIS><PISNT><CST>07</CST></PISNT></PIS><COFINS><COFINSNT><CST>07</CST></COFINSNT></COFINS></imposto></det><total><ICMSTot><vBC>0.00</vBC><vICMS>0.00</vICMS><vICMSDeson>0.00</vICMSDeson><vFCPUFDest>0.00</vFCPUFDest><vICMSUFDest>0.00</vICMSUFDest><vICMSUFRemet>0.00</vICMSUFRemet><vBCST>0.00</vBCST><vST>0.00</vST><vProd>30000.00</vProd><vFrete>0.00</vFrete><vSeg>0.00</vSeg><vDesc>0.00</vDesc><vII>0.00</vII><vIPI>0.00</vIPI><vPIS>0.00</vPIS><vCOFINS>0.00</vCOFINS><vOutro>0.00</vOutro><vNF>30000.00</vNF><vTotTrib>0.00</vTotTrib></ICMSTot></total><transp><modFrete>1</modFrete></transp><exporta><UFSaidaPais>SP</UFSaidaPais><xLocExporta>AAMAMA</xLocExporta></exporta></infNFe><Signature xmlns="http://www.w3.org/2000/09/xmldsig#"><SignedInfo><CanonicalizationMethod Algorithm="http://www.w3.org/TR/2001/REC-xml-c14n-20010315" 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versao="3.10"><infProt Id="NFe135180002716055"><tpAmb>2</tpAmb><verAplic>SP_NFE_PL_008f</verAplic><chNFe>35180407689002000189551380000000041956156302</chNFe><dhRecbto>2018-04-01T00:10:00-03:00</dhRecbto><nProt>135180002716055</nProt><digVal>nyr9v5bNLoUzYVHxud2srgnGWF0=</digVal><cStat>100</cStat><xMotivo>Autorizado o uso da NF-e</xMotivo></infProt></protNFe></nfeProc></proc></loteEnvNFe></loteRFBNFe>

 

1.3. Hipótese de o produtor ser emitente de NF-f, mas esta tem que ser referenciada em uma NF-e de entrada que, por sua vez, é referenciada na NF-e de exportação

NF-e de entrada 35180407689002000189551440000000031956156305, que referencia a nota 1363, modelo 4, série 1, emitida em abril de 2018 pelo CPF produtor rural 397.272.549-34 de Mato Grosso do Sul

<?xml version="1.0" encoding="utf-8"?><loteRFBNFe versao="2.00" xmlns="http://www.portalfiscal.inf.br/nfe"><verAplic>2.00</verAplic><loteEnvNFe versao="2.00"><proc schema="procNFe_v2.00.xsd"><nfeProc xmlns="http://www.portalfiscal.inf.br/nfe" versao="3.10"><NFe xmlns="http://www.portalfiscal.inf.br/nfe"><infNFe Id="NFe35180407689002000189551440000000031956156305" versao="3.10"><ide><cUF>35</cUF><cNF>95615630</cNF><natOp>ENTRADA, REFERENCIADA FORMULARIO 1A (CNPJ)</natOp><indPag>0</indPag><mod>55</mod><serie>144</serie><nNF>3</nNF><dhEmi>2018-04-01T00:00:00-03:00</dhEmi><dhSaiEnt>2018-04-01T00:00:00-03:00</dhSaiEnt><tpNF>0</tpNF><idDest>1</idDest><cMunFG>3549904</cMunFG><tpImp>1</tpImp><tpEmis>1</tpEmis><cDV>5</cDV><tpAmb>2</tpAmb><finNFe>1</finNFe><indFinal>0</indFinal><indPres>0</indPres><procEmi>3</procEmi><verProc>3.10.86</verProc><NFref><refNFP><cUF>50</cUF><AAMM>1804</AAMM><CPF>39727254934</CPF><IE>285921401</IE><mod>04</mod><serie>1</serie><nNF>1363</nNF></refNFP></NFref></ide><emit><CNPJ>07689002000189</CNPJ><xNome>EMBRAER S/A</xNome><enderEmit><xLgr>DMDMDMDMMD</xLgr><nro>12</nro><xBairro>AMAMAM</xBairro><cMun>3549904</cMun><xMun>Sao Jose dos Campos</xMun><UF>SP</UF><CEP>01000000</CEP><cPais>1058</cPais><xPais>BRASIL</xPais></enderEmit><IE>645999990110</IE><CRT>3</CRT></emit><dest><idEstrangeiro /><xNome>NF-E EMITIDA EM AMBIENTE DE HOMOLOGACAO - SEM VALOR 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/><uTrib>UN</uTrib><qTrib>1000.0000</qTrib><vUnTrib>10.0000000000</vUnTrib><indTot>1</indTot></prod><imposto><ICMS><ICMS40><orig>0</orig><CST>41</CST></ICMS40></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>52</CST></IPINT></IPI><PIS><PISNT><CST>07</CST></PISNT></PIS><COFINS><COFINSNT><CST>07</CST></COFINSNT></COFINS></imposto></det><total><ICMSTot><vBC>0.00</vBC><vICMS>0.00</vICMS><vICMSDeson>0.00</vICMSDeson><vFCPUFDest>0.00</vFCPUFDest><vICMSUFDest>0.00</vICMSUFDest><vICMSUFRemet>0.00</vICMSUFRemet><vBCST>0.00</vBCST><vST>0.00</vST><vProd>10000.00</vProd><vFrete>0.00</vFrete><vSeg>0.00</vSeg><vDesc>0.00</vDesc><vII>0.00</vII><vIPI>0.00</vIPI><vPIS>0.00</vPIS><vCOFINS>0.00</vCOFINS><vOutro>0.00</vOutro><vNF>10000.00</vNF><vTotTrib>0.00</vTotTrib></ICMSTot></total><transp><modFrete>1</modFrete></transp><exporta><UFSaidaPais>SP</UFSaidaPais><xLocExporta>amama</xLocExporta></exporta></infNFe><Signature xmlns="http://www.w3.org/2000/09/xmldsig#"><SignedInfo><CanonicalizationMethod 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/><DigestValue>b2CYTIov2KrlOhKD0bzvk7NWUC4=</DigestValue></Reference></SignedInfo><SignatureValue>0K0nHwrziXolQxRB88M4m5vXdmzX9WM2WXC469eLnyTEjK5+ooKqkKzmMGUZZSXPdJ0mTxfSvwwDbr/F8cQPLt/EPB1paMPFaObWnFPgv4eiSCkw30izZINlA0jg7BDamn20DMg4o63G7YFfmv6xz411FAwFZ4yjoH5UDw50gSBue2Q/a0kGrOdFzCJh2/6cmtWjY1O8ITf+gmpyb3qR4K2G+o10WA07T5HjbGIGUdtQK6KmwPdCrvqYbR3R7MHWc657wiDeoC2t+wWXU5+T1eNW0W+m45Oy2VaCc/HMk52B2O9qRTVcvbANbYb29JdJSFBL+JElPgA6Adt5ezEK4g==</SignatureValue><KeyInfo><X509Data><X509Certificate>MIIG6DCCBNCgAwIBAgIDAKcOMA0GCSqGSIb3DQEBCwUAMIGbMQswCQYDVQQGEwJCUjETMBEGA1UECgwKSUNQLUJyYXNpbDE7MDkGA1UECwwyU2VydmljbyBGZWRlcmFsIGRlIFByb2Nlc3NhbWVudG8gZGUgRGFkb3MgLSBTRVJQUk8xOjA4BgNVBAMMMUF1dG9yaWRhZGUgQ2VydGlmaWNhZG9yYSBkbyBTRVJQUk8gRmluYWwgdjUgLSBIT00wHhcNMTcxMDE2MTYyMDI0WhcNMTgxMDE2MTYyMDI0WjCBsDELMAkGA1UEBhMCQlIxCzAJBgNVBAgMAlNQMRIwEAYDVQQHDAlTQU8gUEFVTE8xEzARBgNVBAoMCklDUC1CcmFzaWwxGzAZBgNVBAsMElBlc3NvYSBKdXJpZGljYSBBMTERMA8GA1UECwwIQVJTRVJQUk8xKTAnBgNVBAsMIEF1dG9yaWRhZGUgQ2VydGlmaWNhZG8gU0VSUFJPQUNGMRAwDgYDVQQDDAdFTUJSQUVSMIIBIjANBgkqhkiG9w0BAQEFAAOCAQ8AMIIBCgKCAQEA0poOAsKK9qRcfdclkHDz824dKaGeFvNHpNY3eicEQt52wADgJ3x0z7wPUaii8pPKYvsgbeON0moTXwhGRhS2lenofmrB840uJylhyJQXPaykz+qDggpqBU9QEiwLR+ulQjv/biLxOBlmkWY/rti8RKxGde/m5103fz3Gl8kfciXqCtTHW2Wlri+9RK1tggTxVWKAh8yTaOsgVUg4ygpsJRhRl03C7+yXlJBuMIBLgSaprmK39KzfvsayPTDLz04iUKY10d3UGjNJ+NSGsBJkormb5ujgAEIXdD4D/pK3qPSezg9zWAa7YCMuNAG0OdJvqG7GQPRIu9p8zfW0UHSW0wIDAQABo4ICHDCCAhgwHwYDVR0jBBgwFoAUZxH5KRCf+rl6uHOxmI000PLlVQYwXgYDVR0gBFcwVTBTBgZgTAECARAwSTBHBggrBgEFBQcCARY7aHR0cDovL3JlcG9zaXRvcmlvaG9tLnNlcnByby5nb3YuYnIvZG9jcy9kcGNhY3NlcnByb2FjZi5wZGYwSAYDVR0fBEEwPzA9oDugOYY3aHR0cDovL3JlcG9zaXRvcmlvaG9tLnNlcnByby5nb3YuYnIvbGNyL3NlcnByb2FjZnY1LmNybDBZBggrBgEFBQcBAQRNMEswSQYIKwYBBQUHMAKGPWh0dHA6Ly9yZXBvc2l0b3Jpb2hvbS5zZXJwcm8uZ292LmJyL2NhZGVpYXMvYWNzZXJwcm9hY2Z2NS5wN2IwgcAGA1UdEQSBuDCBtaA9BgVgTAEDBKA0BDIxNjEyMTk2MTMzNDA2MDgxMDUzMDAwMDAwMDAwMDAwMDAwMDAwMDAwMDAwMDBTU1BERqAZBgVgTAEDAqAQBA5NQVJDTyBTSVFVRUlSQaAZBgVgTAEDA6AQBA4wNzY4OTAwMjAwMDE4OaAXBgVgTAEDB6AOBAwwMDAwMDAwMDAwMDCBJW1hcmNvLnNpcXVlaXJhQHJlY2VpdGEuZmF6ZW5kYS5nb3YuYnIwDgYDVR0PAQH/BAQDAgXgMB0GA1UdJQQWMBQGCCsGAQUFBwMEBggrBgEFBQcDAjANBgkqhkiG9w0BAQsFAAOCAgEAofJwlLbwZqgZr3ThSbn5wiBOgY3+6IiXTJS7FibB0axZucw/DCR+asivHNLE7A4xkWcB9vBCj9UgB53FKcdEgguvsi4k7x25zpiB/R//JSqZpU5FWLCJ/+51VtfJjqhF7txRxp6Xu9IQatNfAk/02+47HP2ULlDAYLIn4TPP6j6R2ShLOzyJKOCqdaNV3fok5aDT+9WpjMD9nlhITxxK6ay5wClimx7r6u7Pja8aU8POBmAqMg7gnXAehpO6zP5rvoPktaBuGa2U1DH5SfYeyJMjiU+whiWddnhcUDj98P5FTuhlMlAE7MHJ9Z5tduBqztRtp/j/0ZavyapbjFQIwx4de3UvQiT6mXvYaIdeB/FTv8JxnDW9D0wMrlbKLcT/Sl1kbxw49sSK9OWqJI/420vQF+lQSGPzdcjZPGmMxRZ51Q7b3CvtCteJnNUwncZYu9bUjdF2UziPdtDXXwcmEkdB9JrgtXON5DSTB1exrGgRRKUJj1eZ0i3+itgDY93nHMnHYRoVLrxr2cdz7SvL6K40Bzpx6L/UvEuohO5yZdusFnoNyR9JgBzqDQC0CnY0BoJbfue8c4s/Ws13hWgi4jIf9v31cLlE1TPdAmFfxX7qDjwPnkp+NZb7Ol2ePv2+ysoKE2GctT2Mhdt0SE1wPU+IFQaxUMY1UKgMfNeDF3Q=</X509Certificate></X509Data></KeyInfo></Signature></NFe><protNFe versao="3.10"><infProt><tpAmb>2</tpAmb><verAplic>SP_NFE_PL_008f</verAplic><chNFe>35180407689002000189551440000000031956156305</chNFe><dhRecbto>2018-04-01T00:10:00-03:00</dhRecbto><nProt>135180002716039</nProt><digVal>b2CYTIov2KrlOhKD0bzvk7NWUC4=</digVal><cStat>100</cStat><xMotivo>Autorizado o uso da NF-e</xMotivo></infProt></protNFe></nfeProc></proc></loteEnvNFe></loteRFBNFe>

 

Nota de exportação 35180407689002000189551760000000061956156306, que referencia a NF-f 1363 emitida pelo produtor rural e a NF-e de entrada do exportador 35180407689002000189551440000000031956156305

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INDIRETA - REFERENCIADA NF ENTRADA</natOp><indPag>0</indPag><mod>55</mod><serie>176</serie><nNF>6</nNF><dhEmi>2018-04-01T00:00:00-03:00</dhEmi><tpNF>1</tpNF><idDest>3</idDest><cMunFG>3550308</cMunFG><tpImp>1</tpImp><tpEmis>1</tpEmis><cDV>6</cDV><tpAmb>2</tpAmb><finNFe>1</finNFe><indFinal>0</indFinal><indPres>0</indPres><procEmi>3</procEmi><verProc>3.10.86</verProc><NFref><refNFe>35180407689002000189551440000000031956156305</refNFe></NFref><NFref><refNFP><cUF>50</cUF><AAMM>1804</AAMM><CPF>39727254934</CPF><IE>285921401</IE><mod>04</mod><serie>1</serie><nNF>1363</nNF></refNFP></NFref></ide><emit><CNPJ>07689002000189</CNPJ><xNome>EMBRAER</xNome><enderEmit><xLgr>AAMAMAMAM</xLgr><nro>11</nro><xBairro>AMAMAM</xBairro><cMun>3550308</cMun><xMun>Sao Paulo</xMun><UF>SP</UF><CEP>01000000</CEP><cPais>1058</cPais><xPais>BRASIL</xPais></enderEmit><IE>116734997114</IE><CRT>3</CRT></emit><dest><idEstrangeiro /><xNome>NF-E EMITIDA EM AMBIENTE DE HOMOLOGACAO - SEM VALOR FISCAL</xNome><enderDest><xLgr>AMAMA</xLgr><nro>11</nro><xBairro>AMAMA</xBairro><cMun>9999999</cMun><xMun>Exterior</xMun><UF>EX</UF><cPais>728</cPais><xPais>AUSTRIA</xPais></enderDest><indIEDest>9</indIEDest></dest><det nItem="1"><prod><cProd>NCM1</cProd><cEAN /><xProd>NCM1</xProd><NCM>40111000</NCM><CFOP>7501</CFOP><uCom>UN</uCom><qCom>1000.0000</qCom><vUnCom>10.0000000000</vUnCom><vProd>10000.00</vProd><cEANTrib /><uTrib>UN</uTrib><qTrib>1000.0000</qTrib><vUnTrib>10.0000000000</vUnTrib><indTot>1</indTot><detExport><exportInd><nRE>000000000000</nRE><chNFe>35180407689002000189551440000000031956156305</chNFe><qExport>1000.0000</qExport></exportInd></detExport></prod><imposto><ICMS><ICMS40><orig>0</orig><CST>41</CST></ICMS40></ICMS><PIS><PISNT><CST>07</CST></PISNT></PIS><COFINS><COFINSNT><CST>07</CST></COFINSNT></COFINS></imposto></det><total><ICMSTot><vBC>0.00</vBC><vICMS>0.00</vICMS><vICMSDeson>0.00</vICMSDeson><vFCPUFDest>0.00</vFCPUFDest><vICMSUFDest>0.00</vICMSUFDest><vICMSUFRemet>0.00</vICMSUFRemet><vBCST>0.00</vBCST><vST>0.00</vST><vProd>10000.00</vProd><vFrete>0.00</vFrete><vSeg>0.00</vSeg><vDesc>0.00</vDesc><vII>0.00</vII><vIPI>0.00</vIPI><vPIS>0.00</vPIS><vCOFINS>0.00</vCOFINS><vOutro>0.00</vOutro><vNF>10000.00</vNF><vTotTrib>0.00</vTotTrib></ICMSTot></total><transp><modFrete>1</modFrete></transp><infAdic><infAdFisco>colocar observações neste campo</infAdFisco></infAdic><exporta><UFSaidaPais>SP</UFSaidaPais><xLocExporta>AAMAMA</xLocExporta></exporta></infNFe><Signature xmlns="http://www.w3.org/2000/09/xmldsig#"><SignedInfo><CanonicalizationMethod Algorithm="http://www.w3.org/TR/2001/REC-xml-c14n-20010315" /><SignatureMethod Algorithm="http://www.w3.org/2000/09/xmldsig#rsa-sha1" /><Reference URI="#NFe35180407689002000189551760000000061956156306"><Transforms><Transform Algorithm="http://www.w3.org/2000/09/xmldsig#enveloped-signature" /><Transform Algorithm="http://www.w3.org/TR/2001/REC-xml-c14n-20010315" /></Transforms><DigestMethod Algorithm="http://www.w3.org/2000/09/xmldsig#sha1" 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versao="3.10"><infProt Id="NFe135180002716102"><tpAmb>2</tpAmb><verAplic>SP_NFE_PL_008f</verAplic><chNFe>35180407689002000189551760000000061956156306</chNFe><dhRecbto>2018-04-01T00:10:00-03:00</dhRecbto><nProt>135180002716102</nProt><digVal>WfBWkW8J+75/Qbgea3jOL4H5hF8=</digVal><cStat>100</cStat><xMotivo>Autorizado o uso da NF-e</xMotivo></infProt></protNFe></nfeProc></proc></loteEnvNFe></loteRFBNFe>

 

2. Exportação utilizando notas de formação de lote

Essa é a exportação realizada com base no Convênio ICMS 83/06. Essa modalidade que só deve ser utilizada quando a carga é enviada para despacho amparada por notas de remessa para formação de lote (CFOPs 5504/05, 6504/05). Nesse caso, a nota de exportação deve referenciar as notas de remessa no campo refNFe. Na DU-E é informada a correspondente quantidade utilizada de cada uma das notas, podendo a nota de remessa ser utilizada em mais de uma DU-E, até que toda a quantidade seja exportada.

Nota de exportação 35180407689002000189551220000002211956156300

<?xml version="1.0" encoding="utf-8"?><loteRFBNFe versao="2.00" xmlns="http://www.portalfiscal.inf.br/nfe"><verAplic>2.00</verAplic><loteEnvNFe versao="2.00"><proc schema="procNFe_v2.00.xsd"><nfeProc xmlns="http://www.portalfiscal.inf.br/nfe" versao="3.10"><NFe xmlns="http://www.portalfiscal.inf.br/nfe"><infNFe Id="NFe35180407689002000189551220000002211956156300" versao="3.10"><ide><cUF>35</cUF><cNF>95615630</cNF><natOp>EXPORTACAO DE DOIS LOTES</natOp><indPag>0</indPag><mod>55</mod><serie>122</serie><nNF>221</nNF><dhEmi>2018-04-01T00:00:00-03:00</dhEmi><tpNF>1</tpNF><idDest>3</idDest><cMunFG>3549904</cMunFG><tpImp>1</tpImp><tpEmis>1</tpEmis><cDV>0</cDV><tpAmb>2</tpAmb><finNFe>1</finNFe><indFinal>0</indFinal><indPres>0</indPres><procEmi>3</procEmi><verProc>3.10.86</verProc><NFref><refNFe>35180407689002000189551150000000511956156302</refNFe></NFref><NFref><refNFe>35180407689002000189551150000000521956156300</refNFe></NFref></ide><emit><CNPJ>07689002000189</CNPJ><xNome>EMBRAER S/A</xNome><enderEmit><xLgr>DMDMDMDMMD</xLgr><nro>12</nro><xBairro>AMAMAM</xBairro><cMun>3549904</cMun><xMun>Sao Jose dos Campos</xMun><UF>SP</UF><CEP>01000000</CEP><cPais>1058</cPais><xPais>BRASIL</xPais></enderEmit><IE>645999990110</IE><CRT>3</CRT></emit><dest><idEstrangeiro /><xNome>NF-E EMITIDA EM AMBIENTE DE HOMOLOGACAO - SEM VALOR FISCAL</xNome><enderDest><xLgr>AMAMAMA</xLgr><nro>11</nro><xBairro>AMAM</xBairro><cMun>9999999</cMun><xMun>Exterior</xMun><UF>EX</UF><cPais>1279</cPais><xPais>CABO VERDE, REPUBLICA DE</xPais></enderDest><indIEDest>9</indIEDest></dest><det nItem="1"><prod><cProd>NCM1</cProd><cEAN /><xProd>NCM1</xProd><NCM>40111000</NCM><CFOP>7101</CFOP><uCom>1,25UN</uCom><qCom>2000.0000</qCom><vUnCom>8.0000000000</vUnCom><vProd>16000.00</vProd><cEANTrib /><uTrib>UN</uTrib><qTrib>1600.0000</qTrib><vUnTrib>10.0000000000</vUnTrib><indTot>1</indTot></prod><imposto><ICMS><ICMS40><orig>0</orig><CST>41</CST></ICMS40></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>52</CST></IPINT></IPI><PIS><PISNT><CST>07</CST></PISNT></PIS><COFINS><COFINSNT><CST>07</CST></COFINSNT></COFINS></imposto></det><total><ICMSTot><vBC>0.00</vBC><vICMS>0.00</vICMS><vICMSDeson>0.00</vICMSDeson><vFCPUFDest>0.00</vFCPUFDest><vICMSUFDest>0.00</vICMSUFDest><vICMSUFRemet>0.00</vICMSUFRemet><vBCST>0.00</vBCST><vST>0.00</vST><vProd>16000.00</vProd><vFrete>0.00</vFrete><vSeg>0.00</vSeg><vDesc>0.00</vDesc><vII>0.00</vII><vIPI>0.00</vIPI><vPIS>0.00</vPIS><vCOFINS>0.00</vCOFINS><vOutro>0.00</vOutro><vNF>16000.00</vNF><vTotTrib>0.00</vTotTrib></ICMSTot></total><transp><modFrete>1</modFrete></transp><exporta><UFSaidaPais>SP</UFSaidaPais><xLocExporta>amama</xLocExporta></exporta></infNFe><Signature xmlns="http://www.w3.org/2000/09/xmldsig#"><SignedInfo><CanonicalizationMethod Algorithm="http://www.w3.org/TR/2001/REC-xml-c14n-20010315" /><SignatureMethod Algorithm="http://www.w3.org/2000/09/xmldsig#rsa-sha1" /><Reference URI="#NFe35180407689002000189551220000002211956156300"><Transforms><Transform Algorithm="http://www.w3.org/2000/09/xmldsig#enveloped-signature" /><Transform Algorithm="http://www.w3.org/TR/2001/REC-xml-c14n-20010315" /></Transforms><DigestMethod Algorithm="http://www.w3.org/2000/09/xmldsig#sha1" /><DigestValue>5SSEDa+Vdb3R6/bPQEP2erugwxc=</DigestValue></Reference></SignedInfo><SignatureValue>T/yvhwCJE+8BVA5DaQAfe1A+xcDb57PpcqbpyiJxcVlmSjz3flv/tSL+bUgIMOZjRkmMWmwRC7azI1XLOv0ChrMX5Ox0RLojMpYtSkCPAeNyWETJwLVtRXl7fbv34zU99JwMHq5JLPRsroA/MVRQ4AyNKzoyCYttmsalVPlHOqQ5Vtf4lysm9XgDs4Cu8CorkYwR2cYRW8ujoPM4IsEgop3No5txq7NWy/ZBs/3UtD+1PIrGXOk7WWbwrmmTcKRKxXgyLG4p2KqkhVlYnFNPY3u6RuLO7hM+XjbOpkNAf2jmq3FHzDA4H1mgtH7ELYzSLClk0c0z7H2zpXbhxXiVRQ==</SignatureValue><KeyInfo><X509Data><X509Certificate>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</X509Certificate></X509Data></KeyInfo></Signature></NFe><protNFe versao="3.10"><infProt Id="NFe135180002716102"><tpAmb>2</tpAmb><verAplic>SP_NFE_PL_008f</verAplic><chNFe>35180407689002000189551220000002211956156300</chNFe><dhRecbto>2018-04-01T00:10:00-03:00</dhRecbto><nProt>135180002716102</nProt><digVal>5SSEDa+Vdb3R6/bPQEP2erugwxc=</digVal><cStat>100</cStat><xMotivo>Autorizado o uso da NF-e</xMotivo></infProt></protNFe></nfeProc></proc></loteEnvNFe></loteRFBNFe>

 

3. Exportação indireta utilizando notas de formação de lote

Esse tipo de operação ocorre quando as mercadorias adquiridas com fim específico de exportação (CFOP 5501/02 e 6501/02) são acumuladas em algum ponto intermediário e dali são enviadas amparadas por nota de remessa para formação de lote (CFOP 5504/05 e 6504/05) até o local de despacho. Nesse caso, ainda é uma exportação de mercadoria recebida com fim específico de exportação (CFOP 7501), a qual deve referenciar as notas dos produtores e as notas de formação de lote no campo refNFe e referenciar as notas dos produtores no campo chNFe do Grupo de Exportação do correspondente item. Na DU-E é informada a respectiva quantidade utilizada de cada uma das notas, podendo as notas de remessa (fim específico ou lote) serem utilizadas em mais de uma DU-E, até que toda a quantidade seja exportada.

Nota de exportação 35180407689002000189551790000007931956156309 referenciada a duas notas de produtores distintos e a três notas de remessa para formação de lote

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4. Usando notas fiscais filhas e mãe e de remessa em nome de terceiros

As notas fiscais “filhas” são utilizadas quando a carga objeto de uma nota fiscal não é possível de ser transportada até o local de despacho em apenas um veículo. Nesse caso, mesmo que alguns estados permitam o uso de comboio, o art. 108 da IN RFB nº 1702/17 veda essa prática e determina que cada veículo tenha sua própria nota fiscal.

As notas fiscais filhas utilizam necessariamente os CFOPs 5949, 6949 ou 7949. No caso das notas com CFOP 5949 e 6949, as notas devem necessariamente referenciar uma e somente uma nota do mesmo grupo 5 ou 6, que é a nota “mãe”. Já a nota de CFOP 7949, se for nota filha, também deve referenciar uma e somente uma nota do grupo 7, mas, se ela não referenciar qualquer nota, ela é considerada uma nota de exportação como outra qualquer.

A recepção de carga que for transportada amparada por nota filha deve ser registrada no CCT com base nesta nota e não na nota mãe, conforme determina o art. 107 da IN RFB nº 1702/17. Quando todas as notas filhas são recepcionada no mesmo local, o CCT dá baixa nas notas filhas recepcionadas e dá alta na nota mãe correspondente, pois é esta a nota que juridicamente representa a circulação das mercadorias e eventualmente a própria exportação, uma nota filha serve apenas para transporte.

No caso de a legislação determinar o uso de nota fiscal de “remessa por conta e ordem de terceiro”, com CFOP 5949 ou 6949, para acompanhar o transporte da mercadoria, o procedimento é idêntico e o CCT trata essa nota como uma “filha única” da nota de venda, quando a nota de remessa for recepcionada, a nota de venda referenciada é alocada no estoque pré-ACD do local da recepção.

Notas 35180407689002000260551490000000031956156301 e 35180407689002000260551490000000041956156309 filhas da nota mãe 35180407689002000260551170000000041956156300

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