NCM Buscador
LESSIN Sem Similar Nacional

NCM 8537.10.90

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: 9.75% · 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

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Ex Alíquota II Atos
1 0.02% 545/2023
2 0.02% 545/2023
3 0.02% 545/2023
4 0.02% 545/2023
005 0.02% 284/2021
006 0.02% 284/2021
8 0.02% 545/2023
9 0.02% 545/2023
10 0.02% 545/2023
12 0.02% 545/2023
15 0.02% 545/2023
16 0.02% 545/2023
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% 284/2021
032 0.02% 284/2021
033 0.02% 284/2021
034 0.02% 284/2021
035 0.02% 284/2021
036 0.02% 284/2021
037 0.02% 284/2021
038 0.02% 284/2021
039 0.02% 284/2021
040 0.02% 359/2022
041 0.02% 392/2022
042 0.02% 392/2022
043 0.02% 392/2022
044 0.02% 392/2022
047 0.02% 284/2021
048 0.02% 284/2021
049 0.02% 284/2021
053 0.02% 284/2021
054 0.02% 284/2021
055 0.02% 284/2021
056 0.02% 284/2021
057 0.02% 284/2021
058 0.02% 284/2021
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
064 0.02% 284/2021
065 0.02% 284/2021
066 0.02% 284/2021
067 0.02% 284/2021
068 0.02% 284/2021
069 0.02% 284/2021
070 0.02% 284/2021
071 0.02% 284/2021
072 0.02% 284/2021
073 0.02% 284/2021
074 0.02% 284/2021
075 0.02% 284/2021
076 0.02% 284/2021
077 0.02% 284/2021
078 0.02% 284/2021
079 0.02% 300/2022
080 0.02% 312/2022
081 0.02% 312/2022
082 0.02% 312/2022
083 0.02% 429/2023
084 0.02% 429/2023
85 0.02% 465/2023
86 0.02% 465/2023
87 0.02% 465/2023
88 0.02% 465/2023
89 0.02% 465/2023
90 0.02% 465/2023
91 0.02% 465/2023
92 0.02% 465/2023
93 0.02% 465/2023
95 0.02% 465/2023
96 0.02% 465/2023
97 0.02% 465/2023
98 0.02% 465/2023
99 0.02% 465/2023
100 0.02% 465/2023
101 0.02% 465/2023
102 0.02% 465/2023
103 0.02% 465/2023
104 0.02% 465/2023
105 0.02% 465/2023
106 0.02% 465/2023
107 0.02% 465/2023
108 0.02% 477/2023
109 0.02% 513/2023
110 0.02% 524/2023
111 0.02% 524/2023
112 0.02% 524/2023
113 0.02% 524/2023
114 0.02% 524/2023
115 0.02% 524/2023
116 0.02% 524/2023
117 0.02% 524/2023
118 0.02% 524/2023
119 0.02% 524/2023
120 0.02% 524/2023
121 0.02% 524/2023
122 0.02% 524/2023
123 0.02% 524/2023
124 0.02% 524/2023
125 0.02% 524/2023
126 0.02% 524/2023
127 0.02% 524/2023
128 0.02% 536/2023
129 0.02% 536/2023
130 0.02% 536/2023
131 0.02% 536/2023
132 0.02% 536/2023
133 0.02% 536/2023
134 0.02% 536/2023
135 0.02% 536/2023
136 0.02% 574/2024
137 0.02% 574/2024
138 0.02% 574/2024
139 0.02% 574/2024
140 0.02% 574/2024
141 0.02% 574/2024
142 0.02% 574/2024
143 0.02% 574/2024
144 0.02% 574/2024
145 0.02% 574/2024
146 0.02% 574/2024
147 0.02% 574/2024
148 0.02% 574/2024
149 0.02% 574/2024
150 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 8537.10.90 está na LESSIN?
Sim. O NCM 8537.10.90 (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 8537.10.90 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 8537.10.90?
Bens importados sem similar na LESSIN estão sujeitos a ICMS interestadual de 4% (Res. SF 13/2012). Para 8537.10.90, aplica-se desde que importado e sem industrialização que altere características originais.