NCM Buscador

ICMS-ST — Produtos eletrônicos, eletroeletrônicos e eletrodomésticos

Substituição Tributária do ICMS no segmento Produtos eletrônicos, eletroeletrônicos e eletrodomésticos (XX, XXII do Convênio ICMS 142/2018). 395 NCMs, 131 CESTs, adotado em 9 estados.

395
NCMs
131
CESTs
9
Estados
2
Anexos

Estados que adotam ICMS-ST neste segmento

Base legal: Protocolo ICMS 192/2009

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
BA Bahia 20.5% 2.5%
ES Espírito Santo 17%
MG Minas Gerais 18%
MS Mato Grosso do Sul 17%
PR Paraná 19.5% 0.5%
RJ Rio de Janeiro 22% 2%
RS Rio Grande do Sul 17%
SC Santa Catarina 17%
SP São Paulo 18%

NCMs com ICMS-ST — Produtos eletrônicos, eletroeletrônicos e eletrodomésticos (394)

NCM CEST IPI II
7321.11.00 21.001.00 2.6% 18%
7321.81.00 21.001.00 6.5% 18%
7321.90.00 21.001.00 2.6% 16.2%
8214.90.10 21.087.00 6.5% 16.2%
8214.90.90 21.087.00 6.5% 16.2%
8414.51.10 21.088.00 9.75% 18%
8414.51.20 21.088.00 9.75% 18%
8414.51.90 21.088.00 9.75% 18%
8414.59.10 21.088.00 3.25% 0%
8414.59.90 21.088.00 0% 12.6%
8414.60.00 21.090.00 9.75% 18%
8414.90.20 21.091.00 3.25% 12.6%
8415.10.11 21.092.00 35% 16.2%
8415.10.19 21.092.00 20% 18%
8415.10.90 21.092.00 20% 14%
8415.81.10 21.092.00 13% 16.2%
8415.81.90 21.092.00 0% 14%
8415.82.10 21.092.00 13% 18%
8415.82.90 21.092.00 0% 14%
8415.83.00 21.092.00 13% 14%
8415.90.10 21.096.00 35% 16.2%
8415.90.20 21.097.00 35% 16.2%
8415.90.90 21.106.00 20% 12.6%
8418.10.00 21.002.00 9.75% 18%
8418.21.00 21.003.00 9.75% 18%
8418.29.00 21.004.00 9.75% 18%
8418.30.00 21.005.00 9.75% 18%
8418.40.00 21.006.00 9.75% 18%
8418.50.10 21.007.00 0% 18%
8418.50.90 21.007.00 0% 18%
8418.69.31 21.013.00 6.5% 16.2%
8418.69.91 21.008.00 3.25% 0%
8418.69.99 21.008.00 0% 18%
8418.99.00 21.010.00 3.25% 12.6%
8421.12.10 21.011.00 13% 18%
8421.12.90 21.011.00 13% 14%
8421.19.90 21.012.00 15.6% 14%
8421.21.00 21.098.00 0% 14%
8421.91.10 21.014.00 5.2% 14.4%
8421.91.91 21.014.00 5.2% 0%
8421.91.99 21.014.00 5.2% 14%
8421.99.10 21.014.00 5.2% 12.6%
8421.99.20 21.014.00 5.2% 0%
8421.99.91 21.014.00 5.2% 0%
8421.99.99 21.014.00 5.2% 12.6%
8422.11.00 21.015.00 20% 18%
8422.90.10 21.015.00 20% 14.4%
8423.10.00 21.108.00 13% 18%
8424.30.10 21.099.00 0% 14%
8424.30.90 21.099.00 0% 14%
8424.90.90 21.099.00 3.25% 12.6%
8443.31.11 21.016.00 9.75% 14%
8443.31.12 21.016.00 9.75% 0%
8443.31.13 21.016.00 9.75% 14%
8443.31.14 21.016.00 9.75% 0%
8443.31.15 21.016.00 9.75% 0%
8443.31.16 21.016.00 9.75% 0%
8443.31.19 21.016.00 9.75% 14%
8443.31.91 21.016.00 9.75% 14%
8443.31.99 21.016.00 9.75% 0%
8443.32.21 21.017.00 9.75% 0%
8443.32.22 21.017.00 0% 0%
8443.32.23 21.017.00 9.75% 14%
8443.32.29 21.017.00 9.75% 14%
8443.32.31 21.017.00 9.75% 14%
8443.32.32 21.017.00 15% 0%
8443.32.33 21.017.00 9.75% 14%
8443.32.34 21.017.00 9.75% 0%
8443.32.35 21.017.00 9.75% 0%
8443.32.36 21.017.00 9.75% 0%
8443.32.37 21.017.00 9.75% 0%
8443.32.38 21.017.00 9.75% 0%
8443.32.39 21.017.00 9.75% 14%
8443.32.40 21.017.00 9.75% 0%
8443.32.51 21.017.00 9.75% 14%
8443.32.52 21.017.00 9.75% 0%
8443.32.59 21.017.00 9.75% 14%
8443.32.91 21.017.00 9.75% 0%
8443.32.99 21.017.00 15% 14%
8443.91.10 21.018.00 3.25% 14%
8443.91.91 21.018.00 0% 14%
8443.91.92 21.018.00 0% 14%
8443.91.99 21.018.00 0% 14%
8443.99.11 21.018.00 6.5% 14%
8443.99.12 21.018.00 6.5% 0%
8443.99.19 21.018.00 6.5% 14%
8443.99.21 21.018.00 6.5% 14%
8443.99.22 21.018.00 3.25% 0%
8443.99.23 21.018.00 3.25% 0%
8443.99.29 21.018.00 6.5% 14%
8443.99.31 21.018.00 3.25% 0%
8443.99.32 21.018.00 3.25% 0%
8443.99.33 21.018.00 3.25% 0%
8443.99.39 21.018.00 6.5% 14%
8443.99.41 21.018.00 6.5% 14%
8443.99.42 21.018.00 3.25% 0%
8443.99.49 21.018.00 6.5% 14%
8443.99.50 21.018.00 6.5% 14%
8443.99.60 21.018.00 9.75% 14%
8443.99.70 21.018.00 6.5% 14%
8443.99.80 21.018.00 6.5% 14%
8443.99.90 21.018.00 6.5% 14%
8450.11.00 21.019.00 13% 18%
8450.12.00 21.020.00 13% 18%
8450.19.00 21.021.00 6.5% 18%
8450.20.10 21.022.00 3.25% 0%
8450.20.20 21.022.00 13% 12.6%
8450.20.90 21.022.00 0% 18%
8450.90.10 21.023.00 13% 18%
8450.90.90 21.023.00 13% 14.4%
8451.21.00 21.024.00 13% 18%
8451.29.90 21.025.00 0% 14%
8451.90.10 21.026.00 3.25% 14.4%
8451.90.90 21.026.00 3.25% 14%
8452.10.00 21.027.00 1.95% 18%
8467.21.00 21.100.00 5.2% 18%
8471.30.11 21.028.00 15% 0%
8471.30.12 21.028.00 15% 16%
8471.30.19 21.028.00 15% 16%
8471.30.90 21.028.00 15% 16%
8471.41.00 21.029.00 9.75% 16%
8471.49.00 21.029.00 9.75% 16%
8471.50.10 21.030.00 15% 16%
8471.60.52 21.031.00 0% 10.8%
8471.60.53 21.031.00 0% 16%
8471.60.54 21.031.00 9.75% 16%
8471.60.59 21.031.00 9.75% 16%
8471.60.90 21.032.00 0% 16%
8471.70.10 21.033.00 10% 16%
8471.70.20 21.033.00 6.5% 0%
8471.70.30 21.033.00 9.75% 0%
8471.70.40 21.033.00 9.75% 16%
8471.70.90 21.033.00 9.75% 16%
8471.90.11 21.034.00 9.75% 16%
8471.90.12 21.034.00 9.75% 16%
8471.90.13 21.034.00 9.75% 16%
8471.90.14 21.034.00 0% 0%
8471.90.19 21.034.00 9.75% 16%
8471.90.90 21.034.00 9.75% 16%
8473.30.11 21.035.00 6.5% 14%
8473.30.19 21.035.00 6.5% 14%
8473.30.31 21.035.00 6.5% 3.6%
8473.30.32 21.035.00 1.3% 0%
8473.30.33 21.035.00 1.3% 0%
8473.30.34 21.035.00 6.5% 0%
8473.30.39 21.035.00 6.5% 3.6%
8473.30.41 21.035.00 15% 14%
8473.30.42 21.035.00 15% 10.8%
8473.30.49 21.035.00 15% 10.8%
8473.30.90 21.035.00 6.5% 7.2%
8479.60.00 21.105.00 0% 14%
8504.31.11 21.036.00 6.5% 16.2%
8504.31.19 21.036.00 6.5% 18%
8504.31.91 21.036.00 3.25% 0%
8504.31.92 21.036.00 13% 16.2%
8504.31.93 21.036.00 6.5% 0%
8504.31.99 21.036.00 13% 16.2%
8504.32.11 21.036.00 0% 16.2%
8504.32.19 21.036.00 0% 16.2%
8504.32.21 21.036.00 0% 16.2%
8504.32.29 21.036.00 0% 16.2%
8504.33.00 21.036.00 0% 14%
8504.34.00 21.036.00 0% 14%
8504.40.10 21.037.00 5% 18%
8504.40.40 21.038.00 9.75% 12.6%
8507.80.00 21.039.00 9.75% 18%
8508.11.00 21.040.00 6.5% 18%
8508.19.00 21.040.00 6.5% 18%
8508.60.00 21.040.00 6.5% 18%
8508.70.00 21.040.00 6.5% 18%
8509.40.10 21.041.00 6.5% 18%
8509.40.20 21.041.00 6.5% 18%
8509.40.30 21.041.00 6.5% 18%
8509.40.40 21.041.00 6.5% 18%
8509.40.50 21.041.00 6.5% 18%
8509.40.90 21.041.00 6.5% 18%
8509.80.10 21.041.00 6.5% 18%
8509.80.90 21.041.00 6.5% 18%
8509.90.00 21.041.00 10% 14.4%
8510.10.00 21.087.00 13% 18%
8510.20.00 21.087.00 13% 0%
8510.30.00 21.087.00 6.5% 18%
8510.90.11 21.087.00 13% 14.4%
8510.90.19 21.087.00 13% 14.4%
8510.90.20 21.087.00 13% 14%
8510.90.90 21.087.00 13% 0%
8516.10.00 21.043.00 0% 18%
8516.21.00 21.101.00 13% 18%
8516.29.00 21.101.00 13% 18%
8516.31.00 21.102.00 20% 18%
8516.32.00 21.103.00 20% 18%
8516.40.00 21.044.00 6.5% 18%
8516.50.00 21.045.00 35% 18%
8516.60.00 21.046.00 3.25% 18%
8516.71.00 21.048.00 7.8% 18%
8516.72.00 21.049.00 7.8% 18%
8516.79.10 21.050.00 7.8% 18%
8516.79.20 21.050.00 7.8% 18%
8516.79.90 21.050.00 9.75% 18%
8516.90.00 21.051.00 5% 14.4%
8517.11.00 21.052.00 6.5% 18%
8517.13.00 21.053.00 15% 16%
8517.14.10 21.054.00 9.75% 10.8%
8517.14.31 21.053.00 11.25% 16%
8517.14.32 21.053.00 9.75% 0%
8517.14.39 21.053.00 9.75% 10.8%
8517.14.41 21.054.00 9.75% 0%
8517.14.49 21.054.00 9.75% 16%
8517.14.90 21.054.00 9.75% 10.8%
8517.18.30 21.055.00 6.5% 18%
8517.18.90 21.055.01 9.75% 18%
8517.61.30 21.110.00 15% 0%
8517.61.41 21.110.00 9.75% 0%
8517.61.42 21.110.00 9.75% 0%
8517.61.43 21.110.00 9.75% 0%
8517.61.49 21.110.00 9.75% 16%
8517.61.91 21.110.00 9.75% 16%
8517.61.92 21.110.00 9.75% 0%
8517.61.99 21.110.00 9.75% 16%
8517.62.14 21.080.00 9.75% 16%
8517.62.15 21.080.00 0% 16%
8517.62.21 21.110.00 9.75% 16%
8517.62.29 21.081.00 9.75% 16%
8517.62.34 21.110.00 9.75% 16%
8517.62.39 21.082.00 9.75% 16%
8517.62.41 21.083.00 15% 16%
8517.62.49 21.083.00 9.75% 16%
8517.62.51 21.056.00 9.75% 7.2%
8517.62.52 21.056.00 9.75% 0%
8517.62.53 21.056.00 9.75% 0%
8517.62.54 21.056.00 9.75% 0%
8517.62.55 21.056.00 15% 16%
8517.62.56 21.056.00 10% 18%
8517.62.59 21.056.00 15% 12.6%
8517.62.62 21.084.00 15% 10.8%
8517.62.64 21.110.00 9.75% 0%
8517.62.65 21.110.00 9.75% 16%
8517.62.72 21.110.00 15% 16%
8517.62.73 21.110.00 10% 18%
8517.62.77 21.110.00 15% 16%
8517.62.78 21.110.00 9.75% 16%
8517.62.79 21.110.00 15% 0%
8517.62.91 21.085.00 9.75% 16%
8517.62.94 21.085.00 9.75% 16%
8517.62.96 21.085.00 9.75% 16%
8517.62.99 21.085.00 9.75% 18%
8517.69.00 21.110.00 9.75% 16%
8517.71.10 21.086.00 3.25% 0%
8517.71.20 21.110.00 6.5% 16%
8517.71.90 21.110.00 6.5% 16%
8517.79.00 21.110.00 15% 10.8%
8518.10.10 21.057.00 3.25% 0%
8518.10.90 21.057.00 9.75% 20%
8518.21.00 21.057.00 15% 20%
8518.22.00 21.057.00 15% 18%
8518.29.10 21.057.00 3.25% 0%
8518.29.90 21.057.00 9.75% 20%
8518.30.00 21.057.00 9.75% 18%
8518.40.00 21.057.00 15% 20%
8518.50.00 21.057.00 9.75% 20%
8518.90.10 21.057.00 9.75% 16%
8518.90.90 21.057.00 15% 14.4%
8519.20.00 21.058.00 16.25% 18%
8519.30.00 21.058.00 19.5% 18%
8519.81.10 21.058.00 19.5% 20%
8519.81.20 21.058.00 16.25% 0%
8519.81.90 21.058.00 19.5% 18%
8519.89.00 21.058.00 11.7% 18%
8522.10.00 21.058.00 16.25% 16.2%
8522.90.00 21.058.00 16.25% 14.4%
8523.51.10 21.062.00 1.3% 0%
8523.52.10 21.063.00 6.5% 14%
8523.52.90 21.063.00 3.25% 14%
8525.89.11 21.107.00 13% 0%
8525.89.12 21.107.00 20% 0%
8525.89.13 21.107.00 13% 14%
8525.89.14 21.107.00 13% 0%
8525.89.19 21.107.00 0% 20%
8525.89.21 21.065.00 13% 0%
8525.89.22 21.065.00 13% 0%
8525.89.29 21.065.00 20% 20%
8527.12.00 21.058.00 13% 18%
8527.13.00 21.058.00 20% 18%
8527.19.00 21.058.00 13% 18%
8527.21.00 21.104.00 10% 20%
8527.29.00 21.104.00 10% 20%
8527.91.00 21.066.00 20% 18%
8527.92.00 21.066.00 13% 18%
8527.99.10 21.066.00 13% 20%
8527.99.90 21.066.00 13% 18%
8528.49.90 21.067.00 13% 18%
8528.52.00 21.068.00 15% 18%
8528.59.00 21.067.00 13% 20%
8528.62.00 21.067.01 15% 18%
8528.69.10 21.067.00 13% 0%
8528.69.90 21.067.00 13% 20%
8528.71.11 21.069.00 3.25% 0%
8528.71.19 21.069.00 5% 18%
8528.71.90 21.069.00 20% 18%
8528.72.00 21.069.00 20% 18%
8528.73.00 21.069.00 13% 18%
8529.10.20 21.112.00 6.5% 14.4%
8529.10.90 21.112.00 6.5% 16%
8529.90.11 21.112.00 6.5% 14%
8529.90.12 21.112.00 15% 14%
8529.90.19 21.112.00 0% 14%
8529.90.20 21.112.00 10% 10.8%
8529.90.30 21.112.00 6.5% 0%
8529.90.40 21.112.00 6.5% 0%
8529.90.50 21.112.00 6.5% 14%
8529.90.90 21.112.00 6.5% 16%
8531.10.10 21.113.00 9.75% 16.2%
8531.10.90 21.113.00 15% 18%
8531.20.00 21.113.00 0% 14%
8531.80.00 21.113.00 9.75% 16.2%
8531.90.00 21.113.00 9.75% 16%
8534.00.11 21.116.00 6.5% 9%
8534.00.12 21.116.00 6.5% 9%
8534.00.13 21.116.00 6.5% 9%
8534.00.19 21.116.00 6.5% 9%
8534.00.20 21.116.00 6.5% 9%
8534.00.31 21.116.00 6.5% 9%
8534.00.32 21.116.00 6.5% 9%
8534.00.33 21.116.00 6.5% 9%
8534.00.39 21.116.00 6.5% 9%
8534.00.40 21.116.00 6.5% 9%
8534.00.51 21.116.00 6.5% 9%
8534.00.59 21.116.00 6.5% 9%
8540.11.00 21.109.00 6.5% 16.2%
8540.12.00 21.109.00 6.5% 16.2%
8540.20.11 21.109.00 6.5% 16.2%
8540.20.19 21.109.00 6.5% 0%
8540.20.20 21.109.00 6.5% 0%
8540.20.90 21.109.00 6.5% 0%
8540.40.00 21.109.00 6.5% 0%
8540.60.10 21.109.00 6.5% 7.2%
8540.60.90 21.109.00 6.5% 16.2%
8540.71.00 21.109.00 6.5% 16.2%
8540.79.00 21.109.00 6.5% 16.2%
8540.81.00 21.109.00 6.5% 16.2%
8540.89.10 21.109.00 6.5% 0%
8540.89.90 21.109.00 6.5% 16.2%
8540.91.10 21.109.00 6.5% 14.4%
8540.91.20 21.109.00 6.5% 0%
8540.91.30 21.109.00 6.5% 14.4%
8540.91.40 21.109.00 6.5% 14.4%
8540.91.90 21.109.00 6.5% 0%
8540.99.00 21.109.00 6.5% 14.4%
8541.41.11 21.117.00 3.25% 0%
8541.41.21 21.117.00 1.3% 0%
8542.31.90 21.126.00 2% 0%
8543.70.92 21.118.00 6.5% 14%
9006.40.00 21.075.00 9.75% 0%
9006.59.30 21.074.00 0% 0%
9006.59.40 21.074.00 9.75% 16.2%
9006.59.51 21.074.00 9.75% 9%
9006.59.59 21.074.00 0% 16.2%
9018.90.50 21.076.00 5.2% 14%
9019.10.00 21.077.00 5.2% 14%
9030.31.00 21.119.00 3.25% 14%
9030.32.00 21.119.00 3.25% 14%
9030.33.11 21.119.00 3.25% 14%
9030.33.19 21.119.00 3.25% 14%
9030.33.21 21.119.00 3.25% 18%
9030.33.29 21.119.00 3.25% 14%
9030.33.90 21.119.00 3.25% 14%
9030.39.10 21.119.00 3.25% 14%
9030.39.90 21.119.00 3.25% 14%
9030.89.10 21.120.00 3.25% 0%
9030.89.20 21.120.00 3.25% 0%
9030.89.30 21.120.00 3.25% 14%
9030.89.40 21.120.00 3.25% 14%
9030.89.90 21.120.00 3.25% 10.8%
9032.89.11 21.078.00 9.75% 10.8%
9107.00.10 21.121.00 9.75% 18%
9107.00.90 21.121.00 9.75% 18%
9405.11.10 21.122.00 9.75% 16.2%
9405.11.90 21.122.00 9.75% 16.2%
9405.19.10 21.122.00 9.75% 16.2%
9405.19.90 21.122.00 15% 16.2%
9405.21.00 21.122.00 9.75% 16.2%
9405.29.00 21.122.00 9.75% 16.2%
9405.31.00 21.122.00 9.75% 16.2%
9405.39.00 21.122.00 9.75% 16.2%
9405.41.00 21.122.00 9.75% 16.2%
9405.42.00 21.122.00 9.75% 16.2%
9405.49.00 21.122.00 0% 16.2%
9405.50.00 21.122.00 3.25% 16.2%
9405.61.00 21.122.00 9.75% 16.2%
9405.69.00 21.122.00 9.75% 16.2%
9405.91.00 21.122.00 9.75% 16.2%
9405.92.00 21.122.00 9.75% 16.2%
9405.99.00 21.122.00 9.75% 16.2%
9504.50.00 21.079.00 0% 18%

Perguntas frequentes — ST Produtos eletrônicos, eletroeletrônicos e eletrodomésticos

O segmento "Produtos eletrônicos, eletroeletrônicos e eletrodomésticos" tem Substituição Tributária do ICMS?
Sim. O segmento Produtos eletrônicos, eletroeletrônicos e eletrodomésticos está previsto no XX e XXII do Convênio ICMS 142/2018, com 131 códigos CEST aplicáveis a 395 NCMs. A ST neste segmento é adotada por 9 estados.
Quais estados cobram ICMS-ST em produtos eletrônicos, eletroeletrônicos e eletrodomésticos?
9 estados adotam ST neste segmento: BA, ES, MG, MS, PR, RJ, RS, SC, SP. Base legal: Protocolo ICMS 192/2009.
Qual o CEST para produtos eletrônicos, eletroeletrônicos e eletrodomésticos?
O segmento Produtos eletrônicos, eletroeletrônicos e eletrodomésticos possui 107 códigos CEST distintos, que variam conforme o produto específico. Exemplos: CEST 21.001.00 (Fogões de cozinha de uso doméstico e sua…); CEST 21.087.00 (Aparelhos ou máquinas de barbear, máquin…); CEST 21.088.00 (Ventiladores, exceto os de uso agrícola…). Consulte a tabela abaixo para ver todos os CESTs e NCMs vinculados.
Como calcular o ICMS-ST de produtos eletrônicos, eletroeletrônicos e eletrodomésticos?
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 eletrônicos, eletroeletrônicos e eletrodomésticos varia por estado — consulte o RICMS do destino ou use nosso simulador.
O que acontece se eu não informar o CEST de produtos eletrônicos, eletroeletrônicos e eletrodomésticos 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