Gestão da Importação de peças automotivas: uma visão sistêmica dos custos, riscos e oportunidades no comércio exterior

Abstract

This study analyzes, from a systemic perspective, the costs, risks, and opportunities involved in importing automotive parts for the premium vehicle segment within the context of Brazilian foreign trade. The research is based on the observation that the growth of the domestic luxury vehicle market has increased demand for technologically advanced automotive components, whose domestic production still faces significant limitations, making imports a strategic element for companies operating in this sector. The study is characterized as exploratory and descriptive research, developed through bibliographic review, documentary analysis, and an applied quantitative analysis. In order to demonstrate the composition of import costs, the importation of a fictitious automotive component named Alternator XH500 was simulated using parameters compatible with real operations in the sector. The analysis included logistical, tax, and operational costs, considering the incidence of Import Duty, Industrialized Products Tax, PIS, COFINS, and ICMS. The results showed that the final cost of the operation reached R$ 787.40, representing an increase of approximately 112.8% compared to the initial FOB value of the product, highlighting the significant impact of the Brazilian tax structure on the competitiveness of importing companies. Despite this, the profitability analysis indicated an approximate return on investment of 39.7%, demonstrating that the operation may be economically viable when inserted into market niches characterized by low domestic competition and high demand for specialized components. It is concluded that competitiveness in the importation of premium automotive parts depends on integrated management of tax, logistical, exchange rate, and strategic factors, consolidating foreign trade as an important tool for technological access and competitive advantage generation.