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LESSIN Sem Similar Nacional

NCM 8708.99.90

Outros

← Ver dados tributários completos deste NCM

0.02%

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 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
2 0.02% 545/2023
003 0.02% 284/2021
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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 8708.99.90 está na LESSIN?
Sim. O NCM 8708.99.90 (Outros) 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 8708.99.90 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 8708.99.90?
Bens importados sem similar na LESSIN estão sujeitos a ICMS interestadual de 4% (Res. SF 13/2012). Para 8708.99.90, aplica-se desde que importado e sem industrialização que altere características originais.