NCM Buscador

ICMS-ST — Produtos alimentícios

Substituição Tributária do ICMS no segmento Produtos alimentícios (XVII, XVIII do Convênio ICMS 142/2018). 385 NCMs, 256 CESTs, adotado em 26 estados.

385
NCMs
256
CESTs
26
Estados
2
Anexos

Estados que adotam ICMS-ST neste segmento

Base legal: Protocolo ICMS 188/2009; legislações estaduais diversas

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%
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 — Produtos alimentícios (383)

NCM CEST IPI II
0201.10.00 17.084.00 0% 9%
0201.20.10 17.084.00 0% 9%
0201.20.20 17.084.00 0% 9%
0201.20.90 17.084.00 0% 9%
0201.30.00 17.084.00 0% 10.8%
0202.10.00 17.084.00 0% 9%
0202.20.10 17.084.00 0% 9%
0202.20.20 17.084.00 0% 9%
0202.20.90 17.084.00 0% 9%
0202.30.00 17.084.00 0% 10.8%
0203.11.00 17.087.01 0% 9%
0203.12.00 17.087.01 0% 9%
0203.19.00 17.087.01 0% 9%
0203.21.00 17.087.01 0% 9%
0203.22.00 17.087.01 0% 9%
0203.29.00 17.087.01 0% 9%
0204.10.00 17.084.00 0% 9%
0204.21.00 17.084.00 0% 9%
0204.22.00 17.084.00 0% 9%
0204.23.00 17.084.00 0% 9%
0204.30.00 17.084.00 0% 9%
0204.41.00 17.084.00 0% 9%
0204.42.00 17.084.00 0% 9%
0204.43.00 17.084.00 0% 9%
0204.50.00 17.084.00 0% 9%
0206.10.00 17.084.00 0% 9%
0206.21.00 17.084.00 0% 9%
0206.22.00 17.084.00 0% 9%
0206.29.10 17.084.00 0% 9%
0206.29.90 17.084.00 0% 9%
0206.30.00 17.084.00 0% 9%
0206.41.00 17.084.00 0% 9%
0206.49.00 17.084.00 0% 9%
0206.80.00 17.084.00 0% 9%
0206.90.00 17.084.00 0% 9%
0207.11.00 17.087.00 0% 9%
0207.12.10 17.087.00 0% 9%
0207.12.20 17.087.00 0% 9%
0207.13.00 17.087.00 0% 9%
0207.14.11 17.087.00 0% 9%
0207.14.12 17.087.00 0% 9%
0207.14.13 17.087.00 0% 9%
0207.14.19 17.087.00 0% 9%
0207.14.21 17.087.00 0% 9%
0207.14.22 17.087.00 0% 9%
0207.14.23 17.087.00 0% 9%
0207.14.24 17.087.00 0% 9%
0207.14.29 17.087.00 0% 9%
0207.14.31 17.087.00 0% 9%
0207.14.32 17.087.00 0% 9%
0207.14.33 17.087.00 0% 9%
0207.14.34 17.087.00 0% 9%
0207.14.39 17.087.00 0% 9%
0207.24.00 17.087.00 0% 9%
0207.25.00 17.087.00 0% 9%
0207.26.00 17.087.00 0% 9%
0207.27.00 17.087.00 0% 9%
0207.41.00 17.087.00 0% 9%
0207.42.00 17.087.00 0% 9%
0207.43.00 17.087.00 0% 9%
0207.44.00 17.087.00 0% 9%
0207.45.00 17.087.00 0% 9%
0207.51.00 17.087.00 0% 9%
0207.52.00 17.087.00 0% 9%
0207.53.00 17.087.00 0% 9%
0207.54.00 17.087.00 0% 9%
0207.55.00 17.087.00 0% 9%
0207.60.00 17.087.00 0% 9%
0209.10.11 17.087.00 0% 5.4%
0209.10.19 17.087.00 0% 5.4%
0209.10.21 17.087.00 0% 5.4%
0209.10.29 17.087.00 0% 5.4%
0209.90.00 17.087.00 0% 5.4%
0210.11.00 17.087.01 0% 9%
0210.12.00 17.087.01 0% 9%
0210.19.00 17.087.01 0% 9%
0210.20.00 17.083.00 0% 9%
0401.10.10 17.016.00 NT 12.6%
0401.10.90 17.018.00 NT 10.8%
0401.20.10 17.016.00 NT 12.6%
0401.20.90 17.018.00 NT 10.8%
0401.40.10 17.017.00 NT 10.8%
0401.40.21 17.019.00 0% 12.6%
0401.40.29 17.019.00 0% 10.8%
0401.50.10 17.017.00 NT 10.8%
0401.50.21 17.019.02 0% 12.6%
0401.50.29 17.019.02 0% 10.8%
0402.10.10 17.012.00 0% 28%
0402.10.90 17.012.00 0% 28%
0402.21.10 17.012.00 0% 28%
0402.21.20 17.012.00 0% 28%
0402.21.30 17.012.00 0% 14.4%
0402.29.10 17.012.00 0% 28%
0402.29.20 17.012.00 0% 28%
0402.29.30 17.012.00 0% 14.4%
0402.91.00 17.012.00 NT 12.6%
0402.99.00 17.012.00 NT 28%
0403.20.00 17.021.00 0% 14.4%
0403.90.00 17.021.00 0% 14.4%
0405.10.00 17.025.00 0% 14.4%
0405.90.90 17.025.02 0% 14.4%
0406.10.10 17.023.00 0% 28%
0406.10.90 17.023.00 0% 14.4%
0406.20.00 17.023.00 0% 14.4%
0406.30.00 17.023.00 0% 14.4%
0406.40.00 17.023.00 0% 14.4%
0406.90.10 17.023.00 0% 28%
0406.90.20 17.023.00 0% 28%
0406.90.30 17.023.00 0% 14.4%
0406.90.90 17.023.00 0% 14.4%
0710.10.00 17.088.00 NT 9%
0710.21.00 17.088.00 NT 9%
0710.22.00 17.088.00 NT 9%
0710.29.00 17.088.00 NT 9%
0710.30.00 17.088.00 NT 9%
0710.40.00 17.088.00 0% 9%
0710.80.00 17.088.00 NT 9%
0710.90.00 17.088.00 NT 9%
0811.10.00 17.089.00 0% 9%
0811.20.00 17.089.00 0% 9%
0811.90.00 17.089.00 0% 9%
0901.11.10 17.096.00 NT 9%
0901.11.90 17.096.00 0% 9%
0901.12.00 17.096.00 0% 9%
0901.21.00 17.096.00 0% 9%
0901.22.00 17.096.00 0% 9%
0901.90.00 17.096.00 NT 9%
0902.10.00 17.097.00 0% 9%
0902.20.00 17.097.00 0% 9%
0902.30.00 17.097.00 0% 9%
0902.40.00 17.097.00 0% 9%
0903.00.10 17.098.00 0% 9%
0903.00.90 17.098.00 0% 9%
1101.00.10 17.044.00 NT 10.8%
1101.00.20 17.045.00 0% 10.8%
1211.90.90 17.097.00 0% 7.2%
1501.10.00 17.087.00 0% 7.2%
1501.20.00 17.087.00 0% 7.2%
1501.90.00 17.087.00 0% 7.2%
1502.10.11 17.083.00 NT 5.4%
1502.10.12 17.083.00 NT 5.4%
1502.10.19 17.083.00 NT 5.4%
1502.10.90 17.083.00 NT 5.4%
1502.90.00 17.083.00 0% 5.4%
1507.90.11 17.065.00 0% 10.8%
1508.10.00 17.066.00 0% 9%
1508.90.00 17.066.00 0% 10.8%
1509.20.00 17.067.00 0% 9%
1509.30.00 17.067.00 0% 9%
1509.40.00 17.067.00 0% 9%
1509.90.10 17.067.00 0% 9%
1509.90.90 17.067.00 0% 9%
1510.10.00 17.068.00 0% 9%
1510.90.00 17.068.00 0% 9%
1511.10.00 17.075.00 0% 9%
1511.90.00 17.075.00 0% 9%
1512.19.11 17.069.00 0% 10.8%
1512.29.10 17.069.01 0% 9%
1512.29.90 17.073.00 0% 9%
1513.11.00 17.075.00 0% 9%
1513.19.00 17.075.00 0% 9%
1513.21.11 17.075.00 0% 9%
1513.21.19 17.075.00 0% 9%
1513.21.20 17.075.00 0% 9%
1513.29.11 17.075.00 0% 9%
1513.29.19 17.075.00 0% 9%
1513.29.20 17.075.00 0% 9%
1514.11.00 17.070.00 0% 9%
1514.19.10 17.070.00 0% 9%
1514.19.90 17.070.00 0% 9%
1514.91.00 17.075.00 0% 9%
1514.99.10 17.075.00 0% 9%
1514.99.90 17.075.00 0% 9%
1515.11.00 17.075.00 0% 9%
1515.19.00 17.071.00 0% 9%
1515.21.00 17.075.00 0% 9%
1515.29.10 17.072.00 0% 9%
1515.29.90 17.075.00 0% 9%
1515.30.00 17.075.00 0% 9%
1515.50.00 17.075.00 0% 9%
1515.60.00 17.075.00 0% 9%
1515.90.10 17.075.00 0% 9%
1515.90.21 17.075.00 0% 9%
1515.90.22 17.075.00 0% 9%
1515.90.90 17.075.00 0% 9%
1516.10.00 17.075.00 0% 9%
1516.20.00 17.028.00 0% 9%
1516.30.00 17.075.00 0% 9%
1517.10.00 17.026.00 0% 10.8%
1517.90.10 17.027.02 0% 10.8%
1517.90.90 17.027.02 0% 10.8%
1518.00.10 17.075.00 0% 9%
1518.00.90 17.075.00 0% 9%
1601.00.00 17.076.00 0% 14.4%
1602.10.00 17.079.00 0% 14.4%
1602.20.00 17.079.00 0% 14.4%
1602.31.00 17.079.00 0% 14.4%
1602.32.10 17.079.00 0% 14.4%
1602.32.20 17.079.00 0% 14.4%
1602.32.30 17.079.00 0% 14.4%
1602.32.90 17.079.00 0% 14.4%
1602.39.00 17.079.00 0% 14.4%
1602.41.00 17.079.00 0% 14.4%
1602.42.00 17.079.00 0% 14.4%
1602.49.00 17.079.00 0% 14.4%
1602.50.00 17.079.00 0% 14.4%
1602.90.00 17.079.00 0% 14.4%
1604.11.00 17.080.00 3.25% 14.4%
1604.12.00 17.080.00 3.25% 14.4%
1604.13.10 17.080.00 0% 14.4%
1604.13.90 17.080.00 0% 14.4%
1604.14.10 17.080.00 0% 14.4%
1604.14.20 17.080.00 0% 14.4%
1604.14.30 17.080.00 0% 14.4%
1604.15.00 17.080.00 0% 14.4%
1604.16.00 17.080.00 0% 14.4%
1604.17.00 17.080.00 0% 14.4%
1604.18.00 17.080.00 0% 14.4%
1604.19.00 17.080.00 0% 14.4%
1604.20.10 17.080.00 0% 14.4%
1604.20.20 17.080.00 0% 14.4%
1604.20.30 17.080.00 0% 14.4%
1604.20.90 17.080.00 0% 14.4%
1604.31.00 17.080.00 3.25% 14.4%
1604.32.00 17.080.00 3.25% 14.4%
1605.10.00 17.082.00 0% 14.4%
1605.21.00 17.082.00 0% 14.4%
1605.29.00 17.082.00 0% 14.4%
1605.30.00 17.082.00 0% 14.4%
1605.40.00 17.082.00 0% 14.4%
1605.51.00 17.082.00 0% 14.4%
1605.52.00 17.082.00 0% 14.4%
1605.53.00 17.082.00 0% 14.4%
1605.54.00 17.082.00 0% 14.4%
1605.55.00 17.082.00 0% 14.4%
1605.56.00 17.082.00 0% 14.4%
1605.57.00 17.082.00 0% 14.4%
1605.58.00 17.082.00 0% 14.4%
1605.59.00 17.082.00 0% 14.4%
1605.61.00 17.082.00 0% 14.4%
1605.62.00 17.082.00 0% 14.4%
1605.63.00 17.082.00 0% 14.4%
1605.69.00 17.082.00 0% 14.4%
1701.12.00 17.099.00 3.25% 14.4%
1701.13.00 17.099.00 3.25% 14.4%
1701.14.00 17.099.00 0% 14.4%
1701.91.00 17.100.00 3.25% 14.4%
1701.99.00 17.099.00 0% 14.4%
1702.11.00 17.105.00 0% 14.4%
1702.19.00 17.105.00 0% 14.4%
1702.20.00 17.105.00 0% 14.4%
1702.30.11 17.105.00 0% 14.4%
1702.30.19 17.105.00 3.25% 14.4%
1702.30.20 17.105.00 0% 14.4%
1702.40.10 17.105.00 0% 14.4%
1702.40.20 17.105.00 0% 14.4%
1702.50.00 17.105.00 0% 14.4%
1702.60.10 17.105.00 0% 14.4%
1702.60.20 17.105.00 0% 14.4%
1702.90.00 17.105.00 3.25% 14.4%
1704.90.10 17.001.00 3.25% 18%
1704.90.90 17.001.00 3.25% 18%
1806.10.00 17.006.01 0% 16.2%
1806.20.00 17.117.00 0% 16.2%
1806.31.10 17.002.00 3.25% 18%
1806.31.20 17.002.00 3.25% 18%
1806.32.10 17.003.00 3.25% 18%
1806.32.20 17.003.00 3.25% 18%
1806.90.00 17.004.00 0% 18%
1901.10.10 17.014.00 0% 14.4%
1901.10.20 17.013.00 0% 16.2%
1901.10.30 17.015.00 0% 16.2%
1901.10.90 17.015.00 0% 16.2%
1901.20.10 17.046.00 0% 12.6%
1901.20.20 17.046.00 0% 12.6%
1901.20.90 17.046.00 0% 12.6%
1901.90.20 17.029.00 0% 14.4%
1901.90.90 17.046.00 0% 14.4%
1902.11.00 17.048.00 0% 14.4%
1902.19.00 17.048.00 0% 14.4%
1902.20.00 17.048.00 0% 14.4%
1902.30.00 17.047.00 0% 14.4%
1902.40.00 17.048.00 0% 14.4%
1904.10.00 17.030.00 0% 14.4%
1904.20.00 17.042.00 0% 14.4%
1904.90.00 17.030.00 0% 14.4%
1905.10.00 17.063.00 0% 16.2%
1905.20.10 17.050.00 0% 16.2%
1905.20.90 17.050.00 0% 16.2%
1905.31.00 17.053.00 0% 16.2%
1905.32.00 17.057.00 0% 16.2%
1905.40.00 17.059.00 0% 16.2%
1905.90.10 17.060.00 0% 16.2%
1905.90.20 17.056.00 0% 16.2%
1905.90.90 17.031.00 0% 16.2%
2001.10.00 17.090.00 0% 12.6%
2001.90.00 17.090.00 0% 12.6%
2002.10.00 17.040.00 NT 12.6%
2002.90.00 17.040.00 NT 12.6%
2004.10.00 17.091.00 NT 12.6%
2004.90.00 17.091.00 NT 12.6%
2005.10.00 17.092.00 0% 12.6%
2005.20.00 17.032.00 0% 12.6%
2005.40.00 17.092.00 0% 12.6%
2005.51.00 17.092.00 0% 12.6%
2005.59.00 17.092.00 0% 12.6%
2005.60.00 17.092.00 0% 12.6%
2005.70.00 17.092.00 0% 12.6%
2005.80.00 17.092.00 0% 12.6%
2005.91.00 17.032.00 0% 12.6%
2005.99.00 17.032.00 0% 12.6%
2006.00.00 17.093.00 0% 12.6%
2007.10.00 17.094.00 0% 12.6%
2007.91.00 17.094.00 0% 12.6%
2007.99.10 17.094.00 0% 12.6%
2007.99.21 17.094.00 0% 12.6%
2007.99.22 17.094.00 0% 12.6%
2007.99.23 17.094.00 0% 12.6%
2007.99.24 17.094.00 0% 12.6%
2007.99.25 17.094.00 0% 12.6%
2007.99.26 17.094.00 0% 12.6%
2007.99.27 17.094.00 0% 12.6%
2007.99.29 17.094.00 0% 12.6%
2007.99.90 17.094.00 0% 12.6%
2008.11.00 17.033.00 0% 12.6%
2008.19.00 17.033.00 NT 12.6%
2008.20.10 17.095.00 0% 12.6%
2008.20.90 17.095.00 NT 12.6%
2008.30.00 17.095.00 NT 12.6%
2008.40.10 17.095.00 0% 12.6%
2008.40.90 17.095.00 NT 12.6%
2008.50.00 17.095.00 NT 12.6%
2008.60.10 17.095.00 0% 12.6%
2008.60.90 17.095.00 NT 12.6%
2008.70.10 17.095.00 0% 35%
2008.70.20 17.095.00 0% 35%
2008.70.90 17.095.00 NT 35%
2008.80.00 17.095.00 NT 12.6%
2008.91.00 17.095.00 0% 12.6%
2008.93.00 17.095.00 NT 12.6%
2008.97.10 17.095.00 0% 12.6%
2008.97.90 17.095.00 NT 12.6%
2008.99.00 17.095.00 NT 12.6%
2009.11.00 17.010.00 0% 12.6%
2009.12.00 17.010.00 0% 12.6%
2009.19.00 17.010.00 0% 12.6%
2009.21.00 17.010.00 0% 12.6%
2009.29.00 17.010.00 0% 12.6%
2009.31.00 17.010.00 0% 12.6%
2009.39.00 17.010.00 0% 12.6%
2009.41.00 17.010.00 0% 12.6%
2009.49.00 17.010.00 0% 12.6%
2009.50.00 17.010.00 0% 12.6%
2009.61.00 17.010.00 0% 12.6%
2009.69.00 17.010.00 0% 12.6%
2009.71.00 17.010.00 0% 12.6%
2009.79.00 17.010.00 0% 12.6%
2009.81.00 17.010.00 0% 12.6%
2009.89.11 17.010.00 0% 12.6%
2009.89.12 17.010.00 0% 12.6%
2009.89.13 17.010.00 0% 12.6%
2009.89.19 17.010.00 0% 12.6%
2009.89.21 17.010.00 0% 12.6%
2009.89.22 17.010.00 0% 12.6%
2009.89.90 17.010.00 0% 12.6%
2009.90.00 17.010.00 0% 12.6%
2101.11.10 17.107.00 0% 14.4%
2101.11.90 17.107.00 0% 14.4%
2101.12.00 17.107.00 0% 14.4%
2101.20.10 17.108.00 0% 14.4%
2101.20.20 17.108.00 0% 14.4%
2103.10.10 17.036.00 0% 16.2%
2103.20.10 17.034.00 0% 16.2%
2103.30.10 17.037.00 0% 14.4%
2103.30.21 17.038.00 0% 16.2%
2103.90.11 17.039.00 0% 16.2%
2103.90.19 17.074.00 0% 14.4%
2103.90.21 17.035.00 0% 16.2%
2103.90.91 17.035.00 0% 16.2%
2106.90.29 17.066.00 0% 14.4%
2106.90.90 17.097.00 0% 14.4%
2202.10.00 17.110.00 2.6% 18%
2202.99.00 17.112.00 0% 18%

Perguntas frequentes — ST Produtos alimentícios

O segmento "Produtos alimentícios" tem Substituição Tributária do ICMS?
Sim. O segmento Produtos alimentícios está previsto no XVII e XVIII do Convênio ICMS 142/2018, com 256 códigos CEST aplicáveis a 385 NCMs. A ST neste segmento é adotada por 26 estados.
Quais estados cobram ICMS-ST em produtos alimentícios?
26 estados adotam ST neste segmento: AC, AL, AM, AP, BA, CE, DF, ES, GO, MA, MG, MS, MT, PA, PB, PE, PI, PR, RJ, RN, RO, RS, SC, SE, SP, TO. Base legal: Protocolo ICMS 188/2009; legislações estaduais diversas.
Qual o CEST para produtos alimentícios?
O segmento Produtos alimentícios possui 86 códigos CEST distintos, que variam conforme o produto específico. Exemplos: CEST 17.084.00 (Carne de gado bovino, ovino e bufalino e…); CEST 17.087.01 (Carnes e demais produtos comestíveis fre…); CEST 17.087.00 (Carnes e demais produtos comestíveis fre…). Consulte a tabela abaixo para ver todos os CESTs e NCMs vinculados.
Como calcular o ICMS-ST de produtos alimentícios?
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 produtos alimentícios varia por estado — consulte o RICMS do destino ou use nosso simulador.
O que acontece se eu não informar o CEST de produtos alimentícios 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