LESSIN Sem Similar Nacional
NCM 8708.40.90
Partes
← Ver dados tributários completos deste NCM0.02%
II LESSIN
18%
II TEC (cheia)
−17.98 p.p.
Economia II
4%
ICMS Interestadual
IPI: 3.25% · II TEC: 18%
✓ 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 |
| 2 | 0.02% | 545/2023 |
| 3 | 0.02% | 545/2023 |
| 4 | 0.02% | 545/2023 |
| 008 | 0.02% | 284/2021 |
| 009 | 0.02% | 284/2021 |
| 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% | 392/2022 |
| 022 | 0.02% | 392/2022 |
| 23 | 0.02% | 545/2023 |
| 24 | 0.02% | 545/2023 |
| 27 | 0.02% | 545/2023 |
| 28 | 0.02% | 545/2023 |
| 31 | 0.02% | 545/2023 |
| 33 | 0.02% | 545/2023 |
| 34 | 0.02% | 545/2023 |
| 37 | 0.02% | 545/2023 |
| 38 | 0.02% | 545/2023 |
| 39 | 0.02% | 545/2023 |
| 40 | 0.02% | 545/2023 |
| 42 | 0.02% | 545/2023 |
| 43 | 0.02% | 545/2023 |
| 45 | 0.02% | 545/2023 |
| 49 | 0.02% | 545/2023 |
| 50 | 0.02% | 545/2023 |
| 51 | 0.02% | 545/2023 |
| 53 | 0.02% | 545/2023 |
| 54 | 0.02% | 545/2023 |
| 55 | 0.02% | 545/2023 |
| 56 | 0.02% | 545/2023 |
| 58 | 0.02% | 545/2023 |
| 59 | 0.02% | 545/2023 |
| 60 | 0.02% | 545/2023 |
| 61 | 0.02% | 545/2023 |
| 062 | 0.02% | 284/2021 |
| 063 | 0.02% | 284/2021 |
| 064 | 0.02% | 284/2021 |
| 065 | 0.02% | 284/2021 |
| 066 | 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 |
| 079 | 0.02% | 284/2021 |
| 080 | 0.02% | 284/2021 |
| 081 | 0.02% | 284/2021 |
| 083 | 0.02% | 284/2021 |
| 084 | 0.02% | 284/2021 |
| 085 | 0.02% | 284/2021 |
| 086 | 0.02% | 284/2021 |
| 087 | 0.02% | 392/2022 |
| 088 | 0.02% | 284/2021 |
| 089 | 0.02% | 392/2022 |
| 090 | 0.02% | 392/2022 |
| 091 | 0.02% | 402/2022 |
| 096 | 0.02% | 284/2021 |
| 099 | 0.02% | 284/2021 |
| 100 | 0.02% | 284/2021 |
| 101 | 0.02% | 284/2021 |
| 102 | 0.02% | 284/2021 |
| 103 | 0.02% | 284/2021 |
| 104 | 0.02% | 284/2021 |
| 105 | 0.02% | 284/2021 |
| 106 | 0.02% | 284/2021 |
| 107 | 0.02% | 284/2021 |
| 108 | 0.02% | 284/2021 |
| 109 | 0.02% | 284/2021 |
| 110 | 0.02% | 284/2021 |
| 111 | 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 |
| 118 | 0.02% | 284/2021 |
| 119 | 0.02% | 284/2021 |
| 120 | 0.02% | 284/2021 |
| 121 | 0.02% | 284/2021 |
| 122 | 0.02% | 284/2021 |
| 123 | 0.02% | 284/2021 |
| 124 | 0.02% | 284/2021 |
| 125 | 0.02% | 284/2021 |
| 126 | 0.02% | 284/2021 |
| 127 | 0.02% | 284/2021 |
| 128 | 0.02% | 284/2021 |
| 129 | 0.02% | 284/2021 |
| 131 | 0.02% | 312/2022 |
| 132 | 0.02% | 312/2022 |
| 133 | 0.02% | 312/2022 |
| 134 | 0.02% | 312/2022 |
| 135 | 0.02% | 312/2022 |
| 136 | 0.02% | 312/2022 |
| 137 | 0.02% | 312/2022 |
| 138 | 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% | 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 |
| 153 | 0.02% | 465/2023 |
| 154 | 0.02% | 465/2023 |
| 155 | 0.02% | 465/2023 |
| 156 | 0.02% | 465/2023 |
| 157 | 0.02% | 465/2023 |
| 158 | 0.02% | 465/2023 |
| 159 | 0.02% | 465/2023 |
| 160 | 0.02% | 465/2023 |
| 161 | 0.02% | 465/2023 |
| 162 | 0.02% | 465/2023 |
| 163 | 0.02% | 465/2023 |
| 164 | 0.02% | 465/2023 |
| 165 | 0.02% | 465/2023 |
| 166 | 0.02% | 465/2023 |
| 167 | 0.02% | 465/2023 |
| 168 | 0.02% | 465/2023 |
| 169 | 0.02% | 465/2023 |
| 170 | 0.02% | 465/2023 |
| 171 | 0.02% | 465/2023 |
| 172 | 0.02% | 465/2023 |
| 173 | 0.02% | 465/2023 |
| 174 | 0.02% | 465/2023 |
| 175 | 0.02% | 465/2023 |
| 176 | 0.02% | 465/2023 |
| 177 | 0.02% | 465/2023 |
| 178 | 0.02% | 465/2023 |
| 179 | 0.02% | 465/2023 |
| 180 | 0.02% | 465/2023 |
| 181 | 0.02% | 465/2023 |
| 182 | 0.02% | 465/2023 |
| 183 | 0.02% | 465/2023 |
| 184 | 0.02% | 465/2023 |
| 185 | 0.02% | 465/2023 |
| 186 | 0.02% | 465/2023 |
| 188 | 0.02% | 465/2023 |
| 189 | 0.02% | 465/2023 |
| 190 | 0.02% | 465/2023 |
| 191 | 0.02% | 465/2023 |
| 192 | 0.02% | 465/2023 |
| 193 | 0.02% | 477/2023 |
| 194 | 0.02% | 524/2023 |
| 195 | 0.02% | 524/2023 |
| 196 | 0.02% | 524/2023 |
| 197 | 0.02% | 524/2023 |
| 198 | 0.02% | 524/2023 |
| 199 | 0.02% | 524/2023 |
| 200 | 0.02% | 524/2023 |
| 201 | 0.02% | 524/2023 |
| 202 | 0.02% | 574/2024 |
| 203 | 0.02% | 574/2024 |
| 204 | 0.02% | 574/2024 |
| 205 | 0.02% | 574/2024 |
| 206 | 0.02% | 574/2024 |
| 207 | 0.02% | 574/2024 |
| 208 | 0.02% | 574/2024 |
| 209 | 0.02% | 574/2024 |
| 210 | 0.02% | 574/2024 |
| 211 | 0.02% | 574/2024 |
| 212 | 0.02% | 574/2024 |
| 213 | 0.02% | 574/2024 |
| 214 | 0.02% | 574/2024 |
| 215 | 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 8708.40.90 está na LESSIN?
Sim. O NCM 8708.40.90 (Partes) 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 8708.40.90 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 8708.40.90?
Bens importados sem similar na LESSIN estão sujeitos a ICMS interestadual de 4% (Res. SF 13/2012). Para 8708.40.90, aplica-se desde que importado e sem industrialização que altere características originais.