NCM Buscador

ICMS-ST — Autopeças

Substituição Tributária do ICMS no segmento Autopeças (II do Convênio ICMS 142/2018). 442 NCMs, 125 CESTs, adotado em 27 estados (todos).

442
NCMs
125
CESTs
27
Estados
1
Anexo

Estados que adotam ICMS-ST neste segmento

Base legal: Protocolo ICMS 41/2008; Protocolo ICMS 97/2010

AC AL AM AP BA CE DF ES GO MA MG MS MT PA PB PE PI PR RJ RN RO RR RS SC SE SP TO

Verde = estado adota ST neste segmento. Cinza = não há protocolo/convênio vigente identificado.

Alíquotas internas dos estados signatários

UF Estado ICMS interno FECP
AC Acre 19%
AL Alagoas 19%
AM Amazonas 20%
AP Amapá 18%
BA Bahia 20.5% 2.5%
CE Ceará 20% 2%
DF Distrito Federal 20% 2%
ES Espírito Santo 17%
GO Goiás 19% 2%
MA Maranhão 22% 2%
MG Minas Gerais 18%
MS Mato Grosso do Sul 17%
MT Mato Grosso 17%
PA Pará 19% 2%
PB Paraíba 20% 2%
PE Pernambuco 20.5% 2.5%
PI Piauí 21% 2%
PR Paraná 19.5% 0.5%
RJ Rio de Janeiro 22% 2%
RN Rio Grande do Norte 20% 2%
RO Rondônia 19.5% 2%
RR Roraima 20% 3%
RS Rio Grande do Sul 17%
SC Santa Catarina 17%
SE Sergipe 19%
SP São Paulo 18%
TO Tocantins 20% 2%

NCMs com ICMS-ST — Autopeças (439)

NCM CEST IPI II
3815.12.10 01.001.00 6.5% 10.8%
3815.12.90 01.001.00 6.5% 0%
3917.10.10 01.002.00 3.25% 0%
3917.10.21 01.002.00 3.25% 0%
3917.10.29 01.002.00 3.25% 14.4%
3917.21.00 01.002.00 0% 16%
3917.22.10 01.002.00 0% 0%
3917.22.90 01.002.00 0% 16%
3917.23.00 01.002.00 0% 16%
3917.29.00 01.002.00 0% 16%
3917.31.00 01.002.00 3.25% 14.4%
3917.32.10 01.002.00 3.25% 16%
3917.32.21 01.002.00 0% 0%
3917.32.29 01.002.00 6.75% 16%
3917.32.30 01.002.00 3.25% 16%
3917.32.40 01.002.00 3.25% 14.4%
3917.32.51 01.002.00 3.25% 0%
3917.32.59 01.002.00 3.25% 14.4%
3917.32.90 01.002.00 3.25% 16%
3917.33.00 01.002.00 3.25% 16%
3917.39.00 01.002.00 3.25% 16%
3917.40.10 01.002.00 0% 0%
3917.40.90 01.002.00 0% 16%
3918.10.00 01.003.00 0% 16%
3919.10.10 01.090.00 15% 14.4%
3919.10.20 01.090.00 15% 14.4%
3919.10.90 01.090.00 9.75% 14.4%
3919.90.10 01.090.00 9.75% 16%
3919.90.20 01.090.00 9.75% 16%
3919.90.90 01.090.00 15% 16%
3926.30.00 01.005.00 3.25% 18%
4008.11.00 01.103.00 6.5% 12.6%
4009.11.00 01.087.00 6.5% 12.6%
4009.12.10 01.087.00 6.5% 12.6%
4009.12.90 01.087.00 6.5% 12.6%
4009.21.10 01.087.00 6.5% 12.6%
4009.21.90 01.087.00 6.5% 12.6%
4009.22.10 01.087.00 6.5% 12.6%
4009.22.90 01.087.00 6.5% 12.6%
4009.31.00 01.087.00 6.5% 12.6%
4009.32.10 01.087.00 6.5% 12.6%
4009.32.90 01.087.00 6.5% 12.6%
4009.41.00 01.087.00 6.5% 12.6%
4009.42.10 01.087.00 6.5% 12.6%
4009.42.90 01.087.00 6.5% 12.6%
4010.31.00 01.006.00 6.5% 12.6%
4010.32.00 01.006.00 6.5% 12.6%
4010.33.00 01.006.00 6.5% 12.6%
4010.34.00 01.006.00 6.5% 12.6%
4010.35.00 01.006.00 6.5% 12.6%
4010.36.00 01.006.00 6.5% 12.6%
4010.39.00 01.006.00 6.5% 12.6%
4016.10.10 01.008.00 11.7% 16%
4016.93.00 01.007.00 5.2% 16%
4016.99.90 01.009.00 3.25% 16%
4504.90.00 01.088.00 0% 9%
4823.40.00 01.089.00 9.75% 14.4%
4823.90.91 01.007.00 9.75% 10.8%
4823.90.99 01.007.00 6.75% 16%
5601.22.19 01.104.00 0% 16.2%
5703.29.00 01.105.00 6.5% 35%
5703.39.00 01.106.00 6.5% 35%
5705.00.00 01.009.00 6.5% 35%
5909.00.00 01.011.00 3.25% 14.4%
5910.00.00 01.006.00 6.5% 14.4%
5911.90.00 01.107.00 3.25% 26%
6306.12.00 01.012.00 3.25% 35%
6306.19.10 01.012.00 3.25% 35%
6306.19.90 01.012.00 3.25% 35%
6812.99.10 01.088.00 6.5% 12.6%
6813.20.00 01.014.00 9.75% 12.6%
6813.81.10 01.014.00 9.75% 12.6%
6813.81.90 01.014.00 9.75% 12.6%
6813.89.10 01.014.00 9.75% 12.6%
6813.89.90 01.014.00 6.5% 12.6%
6903.90.99 01.108.00 5.2% 9%
7007.11.00 01.015.00 1.95% 10.8%
7007.21.00 01.015.00 1.95% 10.8%
7007.29.00 01.109.00 6.5% 10.8%
7009.10.00 01.016.00 1.95% 12.6%
7014.00.00 01.017.00 0% 12.6%
7311.00.00 01.018.00 6.5% 12.6%
7314.50.00 01.110.00 9.75% 12.6%
7315.12.10 01.112.00 15% 12.6%
7320.10.00 01.020.00 2.6% 16%
7320.20.10 01.020.00 9.75% 16%
7320.20.90 01.020.00 9.75% 16%
7320.90.00 01.020.00 9.75% 16%
7322.90.10 01.128.00 9.75% 0%
7325.10.00 01.021.00 6.5% 18%
7325.91.00 01.021.00 6.5% 16.2%
7325.99.10 01.021.00 6.5% 18%
7325.99.90 01.021.00 6.5% 18%
7806.00.10 01.022.00 0% 10.8%
7806.00.20 01.022.00 0% 12.6%
7806.00.90 01.022.00 0% 14.4%
8007.00.90 01.023.00 0% 14.4%
8301.20.00 01.024.00 6.5% 16%
8301.60.00 01.024.00 0% 16%
8301.70.00 01.025.00 0% 16%
8302.10.00 01.026.00 0% 16%
8302.30.00 01.026.00 6.5% 16%
8310.00.00 01.027.00 9.75% 16%
8407.31.10 01.028.00 3.25% 16.2%
8407.31.90 01.028.00 3.25% 16.2%
8407.32.00 01.028.00 3.25% 16.2%
8407.33.10 01.028.00 3.25% 16.2%
8407.33.90 01.028.00 3.25% 18%
8407.34.10 01.028.00 3.25% 16.2%
8407.34.90 01.028.00 3.25% 18%
8408.20.10 01.029.00 3.25% 18%
8408.20.20 01.029.00 2.6% 18%
8408.20.30 01.029.00 2.6% 18%
8408.20.90 01.029.00 2.6% 18%
8409.91.11 01.030.00 3.25% 16%
8409.91.12 01.030.00 3.25% 16%
8409.91.13 01.030.00 3.25% 0%
8409.91.14 01.030.00 3.25% 16%
8409.91.15 01.030.00 3.25% 16%
8409.91.16 01.030.00 3.25% 16%
8409.91.17 01.030.00 3.25% 16%
8409.91.18 01.030.00 3.25% 16%
8409.91.20 01.030.00 3.25% 16%
8409.91.30 01.030.00 3.25% 16%
8409.91.40 01.030.00 9.75% 16%
8409.91.90 01.030.00 3.25% 16%
8409.99.12 01.030.00 2.6% 16%
8409.99.14 01.030.00 3.25% 16%
8409.99.15 01.030.00 3.25% 16%
8409.99.17 01.030.00 3.25% 16%
8409.99.21 01.030.00 3.25% 0%
8409.99.29 01.030.00 3.25% 16%
8409.99.30 01.030.00 3.25% 16%
8409.99.41 01.030.00 2.6% 0%
8409.99.49 01.030.00 2.6% 16%
8409.99.51 01.030.00 2.6% 0%
8409.99.59 01.030.00 2.6% 16%
8409.99.61 01.030.00 3.25% 0%
8409.99.69 01.030.00 3.25% 16%
8409.99.71 01.030.00 3.25% 0%
8409.99.79 01.030.00 3.25% 16%
8409.99.91 01.030.00 3.25% 0%
8409.99.99 01.030.00 2.6% 16%
8412.21.10 01.031.00 0% 12.6%
8412.21.90 01.031.00 0% 12.6%
8412.29.00 01.031.00 0% 12.6%
8412.31.10 01.091.00 0% 12.6%
8413.19.00 01.092.00 3.25% 12.6%
8413.30.10 01.032.00 3.25% 18%
8413.30.20 01.032.00 2.6% 18%
8413.30.30 01.032.00 3.25% 18%
8413.30.90 01.032.00 3.25% 18%
8413.50.90 01.092.00 0% 12.6%
8413.60.19 01.093.00 0% 12.6%
8413.70.10 01.093.00 3.25% 12.6%
8413.81.00 01.092.00 0% 12.6%
8413.91.90 01.035.00 2.6% 12.6%
8414.10.00 01.033.00 0% 12.6%
8414.59.10 01.094.00 3.25% 0%
8414.59.90 01.094.00 0% 12.6%
8414.80.11 01.034.00 0% 14%
8414.80.12 01.034.00 0% 14%
8414.80.13 01.034.00 0% 14%
8414.80.19 01.034.00 0% 12.6%
8414.80.21 01.034.00 3.25% 12.6%
8414.80.22 01.034.00 3.25% 12.6%
8414.80.29 01.034.00 0% 14%
8414.90.10 01.035.00 3.25% 12.6%
8414.90.31 01.035.00 3.25% 12.6%
8414.90.32 01.035.00 3.25% 14%
8414.90.33 01.035.00 3.25% 12.6%
8414.90.34 01.035.00 3.25% 12.6%
8414.90.39 01.035.00 0% 12.6%
8415.20.10 01.036.00 13% 18%
8415.20.90 01.036.00 13% 12.6%
8418.99.00 01.113.00 3.25% 12.6%
8419.50.10 01.114.00 0% 14%
8419.50.21 01.114.00 0% 14%
8419.50.22 01.114.00 0% 14%
8419.50.29 01.114.00 0% 14%
8419.50.90 01.114.00 0% 12.6%
8421.23.00 01.037.00 2.6% 16%
8421.29.90 01.038.00 0% 12.6%
8421.31.00 01.041.00 5.2% 16%
8421.32.00 01.042.00 0% 18%
8421.39.90 01.095.00 0% 12.6%
8421.91.10 01.039.00 5.2% 14.4%
8421.91.91 01.039.00 5.2% 0%
8421.91.99 01.039.00 5.2% 14%
8421.99.10 01.039.00 5.2% 12.6%
8421.99.20 01.039.00 5.2% 0%
8421.99.91 01.039.00 5.2% 0%
8421.99.99 01.039.00 5.2% 12.6%
8424.10.00 01.040.00 5.2% 14.4%
8424.90.90 01.115.00 3.25% 12.6%
8425.42.00 01.043.00 0% 18%
8425.49.10 01.116.00 3.25% 16%
8431.10.10 01.044.00 3.25% 14.4%
8431.41.00 01.117.00 3.25% 12.6%
8431.49.21 01.045.00 3.25% 9%
8431.49.22 01.045.00 3.25% 12.6%
8431.49.23 01.045.00 3.25% 12.6%
8431.49.29 01.045.00 3.25% 0%
8433.90.90 01.045.01 2.6% 12.6%
8481.10.00 01.046.00 0% 12.6%
8481.20.11 01.047.00 3.25% 12.6%
8481.20.19 01.047.00 3.25% 0%
8481.20.90 01.047.00 0% 12.6%
8481.80.92 01.048.00 0% 12.6%
8482.10.10 01.049.00 7.8% 16%
8482.10.90 01.049.00 7.8% 16%
8482.20.10 01.049.00 7.8% 16%
8482.20.90 01.049.00 7.8% 16%
8482.30.00 01.049.00 7.8% 16%
8482.40.00 01.049.00 7.8% 16%
8482.50.10 01.049.00 7.8% 16%
8482.50.90 01.049.00 7.8% 16%
8482.80.00 01.049.00 7.8% 16%
8482.91.11 01.049.00 7.8% 0%
8482.91.19 01.049.00 7.8% 12.6%
8482.91.20 01.049.00 7.8% 12.6%
8482.91.30 01.049.00 7.8% 12.6%
8482.91.90 01.049.00 7.8% 12.6%
8482.99.10 01.049.00 7.8% 0%
8482.99.90 01.049.00 7.8% 12.6%
8483.10.11 01.050.00 0% 0%
8483.10.19 01.050.00 2.6% 16%
8483.10.20 01.050.00 0% 16%
8483.10.30 01.050.00 0% 16%
8483.10.40 01.050.00 0% 16%
8483.10.50 01.050.00 7.8% 0%
8483.10.90 01.050.00 0% 16%
8483.20.00 01.050.00 7.8% 16%
8483.30.10 01.050.00 7.8% 16%
8483.30.21 01.050.00 7.8% 0%
8483.30.29 01.050.00 7.8% 16%
8483.30.90 01.050.00 7.8% 16%
8483.40.10 01.050.00 0% 12.6%
8483.40.90 01.050.00 0% 12.6%
8483.50.10 01.050.00 7.8% 16%
8483.50.90 01.050.00 7.8% 16%
8483.60.11 01.050.00 0% 12.6%
8483.60.19 01.050.00 0% 12.6%
8483.60.90 01.050.00 0% 12.6%
8483.90.00 01.050.00 0% 12.6%
8484.10.00 01.051.00 7.8% 16%
8484.20.00 01.051.00 6.5% 12.6%
8484.90.00 01.051.00 7.8% 16%
8501.10.19 01.096.00 6.5% 18%
8501.31.10 01.097.00 6.5% 18%
8501.61.00 01.118.00 0% 14%
8505.20.10 01.052.00 3.25% 0%
8505.20.90 01.052.00 2.6% 12.6%
8507.10.10 01.053.00 9.75% 18%
8507.10.90 01.053.00 2.6% 18%
8507.20.10 01.099.00 9.75% 18%
8507.20.90 01.099.00 9.75% 16.2%
8507.30.11 01.099.00 9.75% 16.2%
8507.30.19 01.099.00 9.75% 18%
8507.30.90 01.099.00 9.75% 16.2%
8511.10.00 01.054.00 9.75% 18%
8511.20.10 01.054.00 9.75% 18%
8511.20.90 01.054.00 9.75% 18%
8511.30.10 01.054.00 9.75% 18%
8511.30.20 01.054.00 9.75% 18%
8511.40.00 01.054.00 2.6% 18%
8511.50.10 01.054.00 2.6% 18%
8511.50.90 01.054.00 15% 18%
8511.80.10 01.054.00 9.75% 18%
8511.80.20 01.054.00 9.75% 18%
8511.80.30 01.054.00 9.75% 16%
8511.80.90 01.054.00 9.75% 18%
8511.90.00 01.054.00 9.75% 16%
8512.20.11 01.055.00 2.6% 18%
8512.20.19 01.055.00 9.75% 18%
8512.20.21 01.055.00 2.6% 18%
8512.20.22 01.055.00 9.75% 18%
8512.20.23 01.055.00 9.75% 18%
8512.20.29 01.055.00 9.75% 18%
8512.30.00 01.100.00 9.75% 18%
8512.40.10 01.055.00 9.75% 18%
8512.40.20 01.055.00 9.75% 18%
8512.90.00 01.055.00 9.75% 16%
8517.14.10 01.056.00 9.75% 10.8%
8518.10.10 01.057.00 3.25% 0%
8518.10.90 01.057.00 9.75% 20%
8518.21.00 01.057.00 15% 20%
8518.22.00 01.057.00 15% 18%
8518.29.10 01.057.00 3.25% 0%
8518.29.90 01.057.00 9.75% 20%
8518.30.00 01.057.00 9.75% 18%
8518.40.00 01.057.00 15% 20%
8518.50.00 01.057.00 9.75% 20%
8518.90.10 01.057.00 9.75% 16%
8518.90.90 01.057.00 15% 14.4%
8519.81.10 01.059.00 19.5% 20%
8519.81.20 01.059.00 16.25% 0%
8519.81.90 01.059.00 19.5% 18%
8525.50.11 01.060.00 9.75% 0%
8525.50.19 01.060.00 9.75% 14%
8525.60.10 01.060.00 9.75% 14%
8527.21.00 01.061.00 10% 20%
8527.29.00 01.062.00 10% 20%
8529.10.20 01.063.00 6.5% 14.4%
8529.10.90 01.063.00 6.5% 16%
8531.10.90 01.119.00 15% 18%
8534.00.11 01.064.00 6.5% 9%
8534.00.12 01.064.00 6.5% 9%
8534.00.13 01.064.00 6.5% 9%
8534.00.19 01.064.00 6.5% 9%
8534.00.20 01.064.00 6.5% 9%
8534.00.31 01.064.00 6.5% 9%
8534.00.32 01.064.00 6.5% 9%
8534.00.33 01.064.00 6.5% 9%
8534.00.39 01.064.00 6.5% 9%
8534.00.40 01.064.00 6.5% 9%
8534.00.51 01.064.00 6.5% 9%
8534.00.59 01.064.00 6.5% 9%
8535.30.13 01.065.00 3.25% 0%
8535.30.17 01.065.00 3.25% 14.4%
8535.30.18 01.065.00 3.25% 14.4%
8535.30.19 01.065.00 3.25% 16%
8535.30.23 01.065.00 0% 0%
8535.30.27 01.065.00 0% 14.4%
8535.30.28 01.065.00 0% 14.4%
8535.30.29 01.065.00 0% 14.4%
8536.10.00 01.066.00 9.75% 16%
8536.20.00 01.067.00 6.5% 18%
8536.41.00 01.068.00 3.25% 16%
8536.49.00 01.068.00 3.25% 16%
8536.50.10 01.065.00 6.5% 0%
8536.50.20 01.065.00 6.5% 0%
8536.50.30 01.065.00 1.3% 0%
8536.50.90 01.065.00 3.25% 16%
8538.10.00 01.069.00 9.75% 16%
8538.90.10 01.069.00 9.75% 10.8%
8538.90.20 01.069.00 9.75% 0%
8538.90.90 01.069.00 9.75% 16%
8539.10.10 01.070.00 9.75% 18%
8539.10.90 01.070.00 9.75% 18%
8539.21.10 01.071.00 13% 18%
8539.21.90 01.071.00 13% 18%
8539.22.00 01.071.00 13% 16.2%
8539.29.10 01.071.00 0% 18%
8539.29.90 01.071.00 13% 18%
8544.20.00 01.072.00 3.25% 16%
8544.30.00 01.073.00 2.6% 16%
8707.10.00 01.074.00 6.5% 35%
8707.90.10 01.074.00 3.25% 12.6%
8707.90.90 01.074.00 0% 35%
8708.10.00 01.075.00 3.25% 18%
8708.21.00 01.075.00 3.25% 18%
8708.22.00 01.075.00 3.25% 18%
8708.29.11 01.075.00 3.25% 12.6%
8708.29.12 01.075.00 3.25% 12.6%
8708.29.13 01.075.00 3.25% 12.6%
8708.29.14 01.075.00 3.25% 12.6%
8708.29.19 01.075.00 3.25% 12.6%
8708.29.91 01.075.00 3.25% 18%
8708.29.92 01.075.00 3.25% 18%
8708.29.93 01.075.00 3.25% 18%
8708.29.94 01.075.00 3.25% 18%
8708.29.95 01.075.00 3.25% 0%
8708.29.99 01.075.00 3.25% 18%
8708.30.11 01.075.00 3.25% 12.6%
8708.30.19 01.075.00 3.25% 18%
8708.30.90 01.075.00 3.25% 18%
8708.40.11 01.075.00 3.25% 0%
8708.40.19 01.075.00 3.25% 12.6%
8708.40.80 01.075.00 3.25% 18%
8708.40.90 01.075.00 3.25% 18%
8708.50.11 01.075.00 3.25% 0%
8708.50.12 01.075.00 3.25% 12.6%
8708.50.19 01.075.00 3.25% 12.6%
8708.50.80 01.075.00 3.25% 18%
8708.50.91 01.075.00 3.25% 12.6%
8708.50.99 01.075.00 3.25% 18%
8708.70.10 01.075.00 3.25% 12.6%
8708.70.90 01.075.00 3.25% 18%
8708.80.00 01.075.00 10.4% 18%
8708.91.00 01.075.00 3.25% 18%
8708.92.00 01.075.00 3.25% 18%
8708.93.00 01.075.00 2.6% 18%
8708.94.11 01.075.00 2.6% 12.6%
8708.94.12 01.075.00 2.6% 12.6%
8708.94.13 01.075.00 2.6% 12.6%
8708.94.81 01.075.00 3.25% 18%
8708.94.82 01.075.00 3.25% 18%
8708.94.83 01.075.00 3.25% 18%
8708.94.90 01.075.00 3.25% 18%
8708.95.10 01.075.00 3.25% 18%
8708.95.21 01.075.00 3.25% 18%
8708.95.22 01.075.00 3.25% 0%
8708.95.29 01.075.00 3.25% 18%
8708.99.10 01.075.00 0% 0%
8708.99.90 01.075.00 3.25% 18%
8714.10.00 01.076.00 12% 14.4%
8716.90.10 01.127.00 3.25% 16%
8716.90.90 01.077.00 3.25% 16%
9014.10.00 01.120.00 3.25% 14%
9025.19.90 01.121.00 9.75% 18%
9025.90.10 01.122.00 9.75% 16%
9026.10.11 01.078.00 9.75% 12.6%
9026.10.19 01.078.00 9.75% 18%
9026.10.21 01.078.00 0% 0%
9026.10.29 01.078.00 0% 18%
9026.20.10 01.079.00 0% 18%
9026.20.90 01.079.00 0% 18%
9026.90.10 01.123.00 15% 16%
9026.90.20 01.123.00 9.75% 16%
9026.90.90 01.123.00 9.75% 16%
9027.10.00 01.102.00 0% 12.6%
9029.10.10 01.080.00 9.75% 12.6%
9029.10.90 01.080.00 9.75% 18%
9029.20.10 01.080.00 2.6% 18%
9029.20.20 01.080.00 9.75% 16.2%
9029.90.10 01.080.00 9.75% 16%
9029.90.90 01.080.00 9.75% 16%
9030.33.21 01.081.00 3.25% 18%
9031.80.40 01.082.00 9.75% 16%
9032.10.10 01.124.00 9.75% 18%
9032.10.90 01.125.00 9.75% 18%
9032.20.00 01.126.00 9.75% 18%
9032.89.21 01.083.00 9.75% 16%
9032.89.22 01.083.00 9.75% 16%
9032.89.23 01.083.00 9.75% 16%
9032.89.24 01.083.00 9.75% 16%
9032.89.25 01.083.00 9.75% 16%
9032.89.29 01.083.00 9.75% 16%
9032.89.81 01.101.00 9.75% 14%
9032.89.82 01.101.00 9.75% 12.6%
9032.89.83 01.101.00 9.75% 12.6%
9032.89.84 01.101.00 9.75% 14%
9032.89.89 01.101.00 9.75% 12.6%
9032.89.90 01.101.00 9.75% 18%
9104.00.00 01.084.00 11.7% 20%
9401.20.00 01.085.00 2.6% 18%
9401.99.00 01.085.00 3.25% 18%
9613.80.00 01.086.00 26% 18%

Perguntas frequentes — ST Autopeças

O segmento "Autopeças" tem Substituição Tributária do ICMS?
Sim. O segmento Autopeças está previsto no II do Convênio ICMS 142/2018, com 125 códigos CEST aplicáveis a 442 NCMs. A ST neste segmento é adotada por 27 estados (todos).
Quais estados cobram ICMS-ST em autopeças?
Todos os 27 estados e o DF adotam ST neste segmento. Base legal: Protocolo ICMS 41/2008; Protocolo ICMS 97/2010.
Qual o CEST para autopeças?
O segmento Autopeças possui 122 códigos CEST distintos, que variam conforme o produto específico. Exemplos: CEST 01.001.00 (Catalisadores em colmeia cerâmica ou met…); CEST 01.002.00 (Tubos e seus acessórios (por exemplo, ju…); CEST 01.003.00 (Protetores de caçamba). Consulte a tabela abaixo para ver todos os CESTs e NCMs vinculados.
Como calcular o ICMS-ST de autopeças?
Use a fórmula padrão: ICMS-ST = (Base_ST × Alíquota_interna) − ICMS_próprio. A Base_ST é o valor da operação acrescido de frete, seguro e MVA ajustada. A MVA específica para autopeças varia por estado — consulte o RICMS do destino ou use nosso simulador.
O que acontece se eu não informar o CEST de autopeças na NF-e?
A NF-e pode ser rejeitada pela SEFAZ. O CEST é obrigatório no XML para produtos listados no Convênio ICMS 142/2018, mesmo em operações internas ou sem retenção de ST. A multa por omissão varia de R$ 200 a R$ 1.000 por documento, conforme o estado.

Outros segmentos com ICMS-ST