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LESSIN Sem Similar Nacional

NCM 3926.90.90

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0.02%

II LESSIN

18%

II TEC (cheia)

−17.98 p.p.

Economia II

4%

ICMS Interestadual

IPI: 0% · II TEC: 18%

✓ Oficial · 01 de dezembro de 2025

Verifique a vigência antes de aplicar

Alíquotas LESSIN podem ter vigência limitada. Confirme no Portal Siscomex antes de usar na DI/DUIMP.

Grupo Auto-Redução

Ver todos do grupo →
Ex Alíquota II Atos
1 0.02% 545/2023
2 0.02% 545/2023
3 0.02% 545/2023
5 0.02% 545/2023
7 0.02% 545/2023
9 0.02% 545/2023
010 0.02% 284/2021
011 0.02% 284/2021
012 0.02% 284/2021
013 0.02% 284/2021
014 0.02% 284/2021
015 0.02% 284/2021
016 0.02% 284/2021
017 0.02% 284/2021
018 0.02% 284/2021
019 0.02% 284/2021
020 0.02% 284/2021
021 0.02% 284/2021
022 0.02% 284/2021
023 0.02% 284/2021
032 0.02% 284/2021
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038 0.02% 284/2021
039 0.02% 284/2021
040 0.02% 284/2021
041 0.02% 284/2021
042 0.02% 284/2021
043 0.02% 284/2021
044 0.02% 284/2021
045 0.02% 284/2021
046 0.02% 392/2022
047 0.02% 392/2022
048 0.02% 284/2021
049 0.02% 284/2021
050 0.02% 284/2021
051 0.02% 284/2021
052 0.02% 336/2022
053 0.02% 284/2021
054 0.02% 284/2021
055 0.02% 336/2022
056 0.02% 284/2021
057 0.02% 284/2021
058 0.02% 284/2021
059 0.02% 284/2021
060 0.02% 284/2021
061 0.02% 284/2021
062 0.02% 284/2021
064 0.02% 336/2022
065 0.02% 284/2021
066 0.02% 284/2021
067 0.02% 392/2022
068 0.02% 392/2022
069 0.02% 284/2021
070 0.02% 284/2021
071 0.02% 284/2021
072 0.02% 284/2021
073 0.02% 392/2022
074 0.02% 284/2021
075 0.02% 284/2021
076 0.02% 284/2021
077 0.02% 284/2021
078 0.02% 284/2021
079 0.02% 284/2021
080 0.02% 392/2022
081 0.02% 284/2021
082 0.02% 284/2021
083 0.02% 284/2021
084 0.02% 392/2022
085 0.02% 392/2022
086 0.02% 284/2021
087 0.02% 284/2021
088 0.02% 392/2022
089 0.02% 392/2022
090 0.02% 284/2021
091 0.02% 284/2021
092 0.02% 284/2021
093 0.02% 284/2021
095 0.02% 284/2021
096 0.02% 284/2021
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100 0.02% 284/2021
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110 0.02% 284/2021
111 0.02% 284/2021
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113 0.02% 284/2021
114 0.02% 300/2022
115 0.02% 312/2022
116 0.02% 312/2022
117 0.02% 312/2022
118 0.02% 312/2022
119 0.02% 312/2022
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123 0.02% 312/2022
124 0.02% 312/2022
125 0.02% 312/2022
126 0.02% 312/2022
127 0.02% 312/2022
128 0.02% 312/2022
129 0.02% 312/2022
130 0.02% 312/2022
131 0.02% 312/2022
132 0.02% 312/2022
133 0.02% 312/2022
134 0.02% 392/2022
135 0.02% 429/2023
136 0.02% 429/2023
137 0.02% 429/2023
138 0.02% 429/2023
139 0.02% 429/2023
140 0.02% 429/2023
141 0.02% 465/2023
142 0.02% 465/2023
143 0.02% 465/2023
144 0.02% 465/2023
145 0.02% 465/2023
146 0.02% 465/2023
147 0.02% 465/2023
148 0.02% 465/2023
149 0.02% 465/2023
150 0.02% 465/2023
151 0.02% 465/2023
152 0.02% 465/2023
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154 0.02% 465/2023
155 0.02% 465/2023
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161 0.02% 465/2023
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166 0.02% 465/2023
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169 0.02% 465/2023
172 0.02% 465/2023
173 0.02% 465/2023
174 0.02% 477/2023
175 0.02% 477/2023
176 0.02% 477/2023
177 0.02% 513/2023
178 0.02% 513/2023
179 0.02% 513/2023
180 0.02% 513/2023
181 0.02% 513/2023
182 0.02% 513/2023
183 0.02% 536/2023
184 0.02% 574/2024
185 0.02% 574/2024
186 0.02% 574/2024
187 0.02% 574/2024
188 0.02% 574/2024
189 0.02% 574/2024
190 0.02% 574/2024
191 0.02% 574/2024
192 0.02% 574/2024
193 0.02% 574/2024
194 0.02% 574/2024
195 0.02% 574/2024
196 0.02% 574/2024
197 0.02% 574/2024
198 0.02% 574/2024
199 0.02% 574/2024
200 0.02% 574/2024

Impacto fiscal da LESSIN neste NCM

  • ▸ Imposto de Importação: reduzido de 18% para 0.02% (−17.98 p.p.)
  • ▸ ICMS interestadual: 4% para importados sem similar nacional (Res. SF 13/2012)
  • ▸ Classificação: sem similar nacional — impacta Ex-Tarifário, compras públicas (Lei 14.133/2021) e regimes aduaneiros especiais

Perguntas frequentes

O NCM 3926.90.90 está na LESSIN?
Sim. O NCM 3926.90.90 (Outras) consta na LESSIN no grupo Auto-Redução, com alíquota de II reduzida para 0.02% conforme Resolução Gecex nº 553/2024 (alt. 822/2025).
Qual a economia de II para o NCM 3926.90.90 pela LESSIN?
A TEC para este NCM é 18%. Com a LESSIN, cai para 0.02%, economia de 17.98 p.p. no Imposto de Importação por operação.
O ICMS interestadual de 4% aplica ao NCM 3926.90.90?
Bens importados sem similar na LESSIN estão sujeitos a ICMS interestadual de 4% (Res. SF 13/2012). Para 3926.90.90, aplica-se desde que importado e sem industrialização que altere características originais.