NCM Buscador
Buscar
LESSIN Sem Similar Nacional

NCM 3926.30.00

- Guarnições para móveis, carroçarias ou semelhantes

← 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
004 0.02% 284/2021
005 0.02% 284/2021
006 0.02% 284/2021
007 0.02% 284/2021
008 0.02% 284/2021
009 0.02% 284/2021
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
017 0.02% 284/2021
018 0.02% 284/2021
019 0.02% 284/2021
020 0.02% 284/2021
021 0.02% 284/2021
022 0.02% 284/2021
023 0.02% 284/2021
024 0.02% 284/2021
025 0.02% 284/2021
026 0.02% 284/2021
028 0.02% 284/2021
029 0.02% 284/2021
030 0.02% 284/2021
031 0.02% 392/2022
032 0.02% 284/2021
033 0.02% 392/2022
034 0.02% 392/2022
035 0.02% 392/2022
036 0.02% 284/2021
037 0.02% 392/2022
038 0.02% 284/2021
039 0.02% 392/2022
040 0.02% 284/2021
041 0.02% 284/2021
042 0.02% 392/2022
043 0.02% 392/2022
045 0.02% 284/2021
046 0.02% 284/2021
049 0.02% 284/2021
050 0.02% 284/2021
051 0.02% 284/2021
052 0.02% 284/2021
055 0.02% 284/2021
057 0.02% 284/2021
058 0.02% 392/2022
059 0.02% 284/2021
060 0.02% 284/2021
061 0.02% 284/2021
062 0.02% 284/2021
063 0.02% 284/2021
065 0.02% 284/2021
066 0.02% 284/2021
068 0.02% 284/2021
069 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% 336/2022
083 0.02% 336/2022
085 0.02% 336/2022
086 0.02% 336/2022
087 0.02% 336/2022
088 0.02% 284/2021
089 0.02% 284/2021
090 0.02% 284/2021
094 0.02% 284/2021
095 0.02% 284/2021
098 0.02% 284/2021
099 0.02% 284/2021
100 0.02% 284/2021
101 0.02% 284/2021
103 0.02% 284/2021
104 0.02% 284/2021
106 0.02% 284/2021
109 0.02% 284/2021
113 0.02% 284/2021
114 0.02% 284/2021
116 0.02% 284/2021
117 0.02% 284/2021
118 0.02% 284/2021
122 0.02% 284/2021
123 0.02% 284/2021
124 0.02% 284/2021
126 0.02% 284/2021
128 0.02% 284/2021
131 0.02% 284/2021
133 0.02% 284/2021
137 0.02% 284/2021
139 0.02% 284/2021
141 0.02% 284/2021
142 0.02% 284/2021
147 0.02% 284/2021
153 0.02% 284/2021
154 0.02% 284/2021
159 0.02% 284/2021
160 0.02% 284/2021
161 0.02% 284/2021
162 0.02% 284/2021
165 0.02% 284/2021
166 0.02% 284/2021
167 0.02% 284/2021
168 0.02% 284/2021
169 0.02% 284/2021
170 0.02% 284/2021
172 0.02% 284/2021
173 0.02% 284/2021
174 0.02% 284/2021
175 0.02% 284/2021
176 0.02% 284/2021
177 0.02% 284/2021
178 0.02% 284/2021
179 0.02% 284/2021
180 0.02% 284/2021
182 0.02% 284/2021
183 0.02% 284/2021
184 0.02% 284/2021
185 0.02% 284/2021
186 0.02% 284/2021
187 0.02% 284/2021
188 0.02% 284/2021
189 0.02% 284/2021
190 0.02% 284/2021
192 0.02% 284/2021
194 0.02% 284/2021
195 0.02% 284/2021
196 0.02% 284/2021
197 0.02% 284/2021
198 0.02% 284/2021
201 0.02% 284/2021
202 0.02% 284/2021
204 0.02% 284/2021
205 0.02% 284/2021
206 0.02% 284/2021
207 0.02% 284/2021
208 0.02% 284/2021
209 0.02% 284/2021
210 0.02% 284/2021
212 0.02% 284/2021
213 0.02% 284/2021
214 0.02% 284/2021
215 0.02% 284/2021
216 0.02% 284/2021
217 0.02% 284/2021
218 0.02% 284/2021
219 0.02% 284/2021
220 0.02% 284/2021
221 0.02% 284/2021
222 0.02% 284/2021
223 0.02% 284/2021
224 0.02% 284/2021
225 0.02% 284/2021
226 0.02% 284/2021
227 0.02% 284/2021
228 0.02% 284/2021
229 0.02% 284/2021
230 0.02% 284/2021
231 0.02% 284/2021
232 0.02% 284/2021
233 0.02% 284/2021
234 0.02% 284/2021
235 0.02% 284/2021
236 0.02% 284/2021
237 0.02% 284/2021
238 0.02% 284/2021
239 0.02% 284/2021
244 0.02% 284/2021
245 0.02% 284/2021
248 0.02% 312/2022
249 0.02% 312/2022
250 0.02% 312/2022
251 0.02% 312/2022
253 0.02% 312/2022
254 0.02% 312/2022
255 0.02% 312/2022
256 0.02% 312/2022
257 0.02% 312/2022
258 0.02% 312/2022
259 0.02% 312/2022
260 0.02% 429/2023
261 0.02% 429/2023
262 0.02% 429/2023
264 0.02% 429/2023
266 0.02% 429/2023
270 0.02% 429/2023
272 0.02% 429/2023
273 0.02% 429/2023
274 0.02% 429/2023
275 0.02% 429/2023
276 0.02% 429/2023
277 0.02% 429/2023
278 0.02% 429/2023
280 0.02% 429/2023
281 0.02% 429/2023
282 0.02% 429/2023
283 0.02% 429/2023
284 0.02% 429/2023
285 0.02% 429/2023
286 0.02% 429/2023
287 0.02% 429/2023
288 0.02% 429/2023
289 0.02% 465/2023
290 0.02% 465/2023
291 0.02% 465/2023
292 0.02% 465/2023
293 0.02% 494/2023
294 0.02% 494/2023
295 0.02% 494/2023
296 0.02% 494/2023
298 0.02% 513/2023
299 0.02% 513/2023
300 0.02% 513/2023
301 0.02% 513/2023
302 0.02% 513/2023
303 0.02% 513/2023
304 0.02% 513/2023
305 0.02% 513/2023
306 0.02% 513/2023
307 0.02% 574/2024
308 0.02% 574/2024
309 0.02% 574/2024
310 0.02% 574/2024
311 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 3926.30.00 está na LESSIN?
Sim. O NCM 3926.30.00 (- Guarnições para móveis, carroçarias ou semelhantes) 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 3926.30.00 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 3926.30.00?
Bens importados sem similar na LESSIN estão sujeitos a ICMS interestadual de 4% (Res. SF 13/2012). Para 3926.30.00, aplica-se desde que importado e sem industrialização que altere características originais.