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LESSIN Sem Similar Nacional

NCM 8708.80.00

- Sistemas de suspensão e suas partes (incluindo os amortecedores de suspensão)

← Ver dados tributários completos deste NCM

0.02%

II LESSIN

18%

II TEC (cheia)

−17.98 p.p.

Economia II

4%

ICMS Interestadual

IPI: 10.4% · 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% 392/2022
020 0.02% 284/2021
021 0.02% 284/2021
022 0.02% 284/2021
023 0.02% 284/2021
024 0.02% 336/2022
025 0.02% 336/2022
026 0.02% 284/2021
027 0.02% 392/2022
028 0.02% 284/2021
029 0.02% 284/2021
030 0.02% 284/2021
031 0.02% 392/2022
033 0.02% 284/2021
035 0.02% 284/2021
036 0.02% 284/2021
037 0.02% 284/2021
038 0.02% 284/2021
039 0.02% 284/2021
040 0.02% 392/2022
041 0.02% 284/2021
042 0.02% 284/2021
043 0.02% 284/2021
044 0.02% 392/2022
045 0.02% 284/2021
046 0.02% 392/2022
047 0.02% 284/2021
048 0.02% 284/2021
049 0.02% 392/2022
051 0.02% 392/2022
052 0.02% 392/2022
053 0.02% 284/2021
054 0.02% 284/2021
055 0.02% 284/2021
056 0.02% 284/2021
057 0.02% 392/2022
058 0.02% 392/2022
059 0.02% 284/2021
060 0.02% 284/2021
061 0.02% 284/2021
062 0.02% 392/2022
063 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
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
081 0.02% 284/2021
082 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% 284/2021
090 0.02% 312/2022
091 0.02% 312/2022
092 0.02% 312/2022
093 0.02% 312/2022
094 0.02% 312/2022
095 0.02% 312/2022
096 0.02% 312/2022
097 0.02% 312/2022
098 0.02% 312/2022
099 0.02% 312/2022
100 0.02% 312/2022
101 0.02% 312/2022
102 0.02% 312/2022
103 0.02% 312/2022
104 0.02% 312/2022
105 0.02% 392/2022
106 0.02% 392/2022
107 0.02% 392/2022
108 0.02% 392/2022
109 0.02% 392/2022
110 0.02% 392/2022
111 0.02% 392/2022
112 0.02% 392/2022
113 0.02% 392/2022
114 0.02% 392/2022
115 0.02% 402/2022
117 0.02% 429/2023
118 0.02% 429/2023
119 0.02% 429/2023
120 0.02% 429/2023
121 0.02% 429/2023
122 0.02% 429/2023
123 0.02% 429/2023
124 0.02% 429/2023
125 0.02% 429/2023
126 0.02% 429/2023
127 0.02% 429/2023
128 0.02% 429/2023
129 0.02% 429/2023
131 0.02% 465/2023
135 0.02% 465/2023
136 0.02% 465/2023
137 0.02% 465/2023
138 0.02% 465/2023
139 0.02% 465/2023
140 0.02% 465/2023
141 0.02% 465/2023
143 0.02% 465/2023
144 0.02% 477/2023
145 0.02% 477/2023
146 0.02% 477/2023
147 0.02% 477/2023
148 0.02% 477/2023
149 0.02% 524/2023
150 0.02% 524/2023
151 0.02% 524/2023
152 0.02% 524/2023
153 0.02% 524/2023
154 0.02% 524/2023
155 0.02% 536/2023
156 0.02% 536/2023
157 0.02% 545/2023
158 0.02% 545/2023
159 0.02% 574/2024
160 0.02% 574/2024
161 0.02% 574/2024
162 0.02% 574/2024
163 0.02% 574/2024
164 0.02% 574/2024
165 0.02% 574/2024
166 0.02% 574/2024
167 0.02% 574/2024
168 0.02% 574/2024
169 0.02% 574/2024
170 0.02% 574/2024
171 0.02% 574/2024
172 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 8708.80.00 está na LESSIN?
Sim. O NCM 8708.80.00 (- Sistemas de suspensão e suas partes (incluindo os amortece…) 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 8708.80.00 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 8708.80.00?
Bens importados sem similar na LESSIN estão sujeitos a ICMS interestadual de 4% (Res. SF 13/2012). Para 8708.80.00, aplica-se desde que importado e sem industrialização que altere características originais.