LESSIN Sem Similar Nacional
NCM 8536.50.90
Outros
← Ver dados tributários completos deste NCM0.02%
II LESSIN
16%
II TEC (cheia)
−15.98 p.p.
Economia II
4%
ICMS Interestadual
IPI: 3.25% · II TEC: 16% · 32 Ex-Tarifário(s)
✓ Oficial · 01 de dezembro de 2025Verifique 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 |
| 002 | 0.02% | 284/2021 |
| 003 | 0.02% | 284/2021 |
| 007 | 0.02% | 284/2021 |
| 008 | 0.02% | 392/2022 |
| 009 | 0.02% | 284/2021 |
| 11 | 0.02% | 545/2023 |
| 13 | 0.02% | 545/2023 |
| 15 | 0.02% | 545/2023 |
| 18 | 0.02% | 545/2023 |
| 19 | 0.02% | 545/2023 |
| 020 | 0.02% | 392/2022 |
| 22 | 0.02% | 545/2023 |
| 23 | 0.02% | 545/2023 |
| 24 | 0.02% | 545/2023 |
| 25 | 0.02% | 545/2023 |
| 26 | 0.02% | 545/2023 |
| 27 | 0.02% | 545/2023 |
| 28 | 0.02% | 545/2023 |
| 29 | 0.02% | 545/2023 |
| 030 | 0.02% | 284/2021 |
| 031 | 0.02% | 284/2021 |
| 032 | 0.02% | 284/2021 |
| 033 | 0.02% | 284/2021 |
| 034 | 0.02% | 284/2021 |
| 035 | 0.02% | 392/2022 |
| 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 |
| 045 | 0.02% | 284/2021 |
| 046 | 0.02% | 284/2021 |
| 047 | 0.02% | 284/2021 |
| 048 | 0.02% | 284/2021 |
| 049 | 0.02% | 284/2021 |
| 050 | 0.02% | 284/2021 |
| 051 | 0.02% | 284/2021 |
| 052 | 0.02% | 284/2021 |
| 053 | 0.02% | 284/2021 |
| 054 | 0.02% | 284/2021 |
| 055 | 0.02% | 284/2021 |
| 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% | 284/2021 |
| 065 | 0.02% | 284/2021 |
| 066 | 0.02% | 284/2021 |
| 067 | 0.02% | 284/2021 |
| 068 | 0.02% | 284/2021 |
| 069 | 0.02% | 284/2021 |
| 070 | 0.02% | 284/2021 |
| 071 | 0.02% | 284/2021 |
| 072 | 0.02% | 284/2021 |
| 073 | 0.02% | 284/2021 |
| 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% | 284/2021 |
| 082 | 0.02% | 284/2021 |
| 083 | 0.02% | 359/2022 |
| 084 | 0.02% | 284/2021 |
| 085 | 0.02% | 359/2022 |
| 086 | 0.02% | 359/2022 |
| 090 | 0.02% | 359/2022 |
| 091 | 0.02% | 284/2021 |
| 095 | 0.02% | 284/2021 |
| 096 | 0.02% | 284/2021 |
| 097 | 0.02% | 284/2021 |
| 098 | 0.02% | 284/2021 |
| 099 | 0.02% | 284/2021 |
| 102 | 0.02% | 284/2021 |
| 103 | 0.02% | 284/2021 |
| 104 | 0.02% | 284/2021 |
| 105 | 0.02% | 392/2022 |
| 106 | 0.02% | 284/2021 |
| 107 | 0.02% | 284/2021 |
| 112 | 0.02% | 284/2021 |
| 113 | 0.02% | 284/2021 |
| 114 | 0.02% | 284/2021 |
| 115 | 0.02% | 284/2021 |
| 116 | 0.02% | 284/2021 |
| 117 | 0.02% | 284/2021 |
| 120 | 0.02% | 284/2021 |
| 121 | 0.02% | 284/2021 |
| 122 | 0.02% | 284/2021 |
| 130 | 0.02% | 300/2022 |
| 137 | 0.02% | 312/2022 |
| 139 | 0.02% | 312/2022 |
| 140 | 0.02% | 312/2022 |
| 141 | 0.02% | 312/2022 |
| 142 | 0.02% | 312/2022 |
| 143 | 0.02% | 312/2022 |
| 144 | 0.02% | 312/2022 |
| 145 | 0.02% | 312/2022 |
| 146 | 0.02% | 312/2022 |
| 147 | 0.02% | 312/2022 |
| 148 | 0.02% | 312/2022 |
| 149 | 0.02% | 312/2022 |
| 166 | 0.02% | 392/2022 |
| 167 | 0.02% | 392/2022 |
| 168 | 0.02% | 392/2022 |
| 169 | 0.02% | 392/2022 |
| 170 | 0.02% | 392/2022 |
| 171 | 0.02% | 392/2022 |
| 172 | 0.02% | 392/2022 |
| 176 | 0.02% | 402/2022 |
| 177 | 0.02% | 402/2022 |
| 183 | 0.02% | 429/2023 |
| 188 | 0.02% | 429/2023 |
| 189 | 0.02% | 429/2023 |
| 193 | 0.02% | 465/2023 |
| 194 | 0.02% | 465/2023 |
| 195 | 0.02% | 465/2023 |
| 197 | 0.02% | 465/2023 |
| 201 | 0.02% | 465/2023 |
| 202 | 0.02% | 465/2023 |
| 203 | 0.02% | 465/2023 |
| 204 | 0.02% | 465/2023 |
| 205 | 0.02% | 465/2023 |
| 206 | 0.02% | 465/2023 |
| 207 | 0.02% | 465/2023 |
| 208 | 0.02% | 465/2023 |
| 210 | 0.02% | 465/2023 |
| 211 | 0.02% | 465/2023 |
| 213 | 0.02% | 465/2023 |
| 214 | 0.02% | 465/2023 |
| 215 | 0.02% | 465/2023 |
| 216 | 0.02% | 465/2023 |
| 217 | 0.02% | 477/2023 |
| 218 | 0.02% | 477/2023 |
| 219 | 0.02% | 477/2023 |
| 220 | 0.02% | 477/2023 |
| 221 | 0.02% | 477/2023 |
| 222 | 0.02% | 477/2023 |
| 223 | 0.02% | 494/2023 |
| 224 | 0.02% | 513/2023 |
| 225 | 0.02% | 513/2023 |
| 226 | 0.02% | 513/2023 |
| 227 | 0.02% | 513/2023 |
| 228 | 0.02% | 513/2023 |
| 229 | 0.02% | 524/2023 |
| 230 | 0.02% | 524/2023 |
| 231 | 0.02% | 524/2023 |
| 232 | 0.02% | 524/2023 |
| 233 | 0.02% | 524/2023 |
| 234 | 0.02% | 524/2023 |
| 237 | 0.02% | 545/2023 |
| 238 | 0.02% | 545/2023 |
| 239 | 0.02% | 545/2023 |
| 240 | 0.02% | 545/2023 |
| 241 | 0.02% | 574/2024 |
| 242 | 0.02% | 574/2024 |
| 243 | 0.02% | 574/2024 |
| 244 | 0.02% | 574/2024 |
| 245 | 0.02% | 574/2024 |
| 246 | 0.02% | 574/2024 |
| 247 | 0.02% | 574/2024 |
| 248 | 0.02% | 574/2024 |
| 249 | 0.02% | 574/2024 |
| 250 | 0.02% | 574/2024 |
| 251 | 0.02% | 574/2024 |
| 252 | 0.02% | 574/2024 |
| 253 | 0.02% | 574/2024 |
| 254 | 0.02% | 574/2024 |
| 255 | 0.02% | 574/2024 |
| 256 | 0.02% | 574/2024 |
| 257 | 0.02% | 574/2024 |
| 258 | 0.02% | 574/2024 |
| 259 | 0.02% | 574/2024 |
| 260 | 0.02% | 574/2024 |
| 261 | 0.02% | 574/2024 |
| 262 | 0.02% | 574/2024 |
| 263 | 0.02% | 574/2024 |
| 264 | 0.02% | 574/2024 |
| 265 | 0.02% | 574/2024 |
Grupo Ex-BIT
Ver todos do grupo →| Ex | Alíquota II | Atos |
|---|---|---|
| 4 | 0% | 323/2022 |
| 6 | 0% | 323/2022 |
| 10 | 0% | 323/2022 |
| 12 | 0% | 323/2022 |
| 17 | 0% | 323/2022 |
| 21 | 0% | 323/2022 |
| 36 | 0% | 323/2022 |
| 37 | 0% | 323/2022 |
| 44 | 0% | 323/2022 |
| 87 | 0% | 323/2022 |
| 88 | 0% | 323/2022 |
| 89 | 0% | 323/2022 |
| 108 | 0% | 323/2022 |
| 110 | 0% | 323/2022 |
| 111 | 0% | 323/2022 |
| 118 | 0% | 323/2022 |
| 119 | 0% | 323/2022 |
| 123 | 0% | 323/2022 |
| 124 | 0% | 323/2022 |
| 125 | 0% | 323/2022; 573/2024 |
| 126 | 0% | 323/2022 |
| 127 | 0% | 323/2022 |
| 128 | 0% | 323/2022 |
| 129 | 0% | 323/2022; 573/2024 |
| 131 | 0% | 323/2022 |
| 132 | 0% | 323/2022 |
| 133 | 0% | 323/2022 |
| 134 | 0% | 323/2022 |
| 135 | 0% | 323/2022 |
| 136 | 0% | 323/2022 |
| 138 | 0% | 339/2022 |
| 150 | 0% | 339/2022 |
| 152 | 0% | 339/2022 |
| 153 | 0% | 339/2022 |
| 154 | 0% | 339/2022 |
| 155 | 0% | 339/2022 |
| 156 | 0% | 345/2022 |
| 157 | 0% | 345/2022 |
| 158 | 0% | 345/2022 |
| 159 | 0% | 345/2022 |
| 160 | 0% | 357/2022 |
| 161 | 0% | 357/2022 |
| 162 | 0% | 357/2022 |
| 163 | 0% | 376/2022 |
| 164 | 0% | 376/2022 |
| 165 | 0% | 376/2022 |
| 174 | 0% | 395/2022 |
| 175 | 0% | 395/2022 |
| 178 | 0% | 416/2022 |
| 179 | 0% | 416/2022 |
| 180 | 0% | 416/2022 |
| 181 | 0% | 416/2022 |
| 182 | 0% | 416/2022 |
| 185 | 0% | 428/2022 |
| 191 | 0% | 443/2022 |
| 192 | 0% | 461/2023; 461/2023 - RET |
| 235 | 0% | 521/2023 |
| 236 | 0% | 521/2023 |
Impacto fiscal da LESSIN neste NCM
- ▸ Imposto de Importação: reduzido de 16% para 0.02% (−15.98 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 8536.50.90 está na LESSIN?
Sim. O NCM 8536.50.90 (Outros) consta na LESSIN nos grupos Auto-Redução, Ex-BIT, 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 8536.50.90 pela LESSIN?
A TEC para este NCM é 16%. Com a LESSIN, cai para 0.02%, economia de 15.98 p.p. no Imposto de Importação por operação.
O ICMS interestadual de 4% aplica ao NCM 8536.50.90?
Bens importados sem similar na LESSIN estão sujeitos a ICMS interestadual de 4% (Res. SF 13/2012). Para 8536.50.90, aplica-se desde que importado e sem industrialização que altere características originais.
Alguma alocação LESSIN do NCM 8536.50.90 tem vigência limitada?
Sim. Algumas entradas possuem data de término. Verifique a tabela acima e confirme no Portal Siscomex antes de aplicar na DI/DUIMP.