Authors: Ricardo Guimarães Gonçalves e  Marcos Antonio Franklin 

Abstract: This technological article presented a solution that considers a procedure of monitoring and controling in the price, for a problem related to the Customs Valuation (CV) criterion in import operations between related parties, carried out by Siemens Energy (SE) Brasil Ltda, in order to structure an innovative control procedure in this customs criterion. The methodology used was the practical and applied work by Marcondes, Miguel, Franklin, and Perez (2017), in addition to qualitative research, with the use of the technique of interviews with Siemens Energy executives and a Brazilian Federal Revenue Office – RFB server. The proposed application of the solution deals with an incremental innovation in process, which considers a procedure focused on the governance and management of operational risks in the CV criterion in intercompany imports of SE. The complexity lies in the development of the solution proposal because it is a fully technical and decentralized issue.

Keywords: customs valuation, transfer pric, innovation, import impact.