https:\/\/www.confaz.fazenda.gov.br\/legislacao\/convenios\/convenio-icms\/2015\/convenios-icms-92-15<\/a><\/p>\n <\/span><\/em><\/p>\nCláusula Terceira<\/span><\/em><\/p>\nThird clause<\/em><\/p>\n <\/span><\/em>Fica instituído o Código Especificador da Substituição Tributária – CEST, que identifica a mercadoria passível de sujeição aos regimes de substituição tributária e de antecipação do recolhimento do imposto, relativos às operações subsequentes.<\/span><\/em><\/p>\nSpecifier Code of Tax Substitution – CEST, which identifies the subject of subject merchandise to the tax substitution schemes and anticipation of the payment of taxes, is instituted for related to subsequent operations.<\/em><\/p>\nNova redação dada ao § 1º da cláusula terceira pelo Conv. ICMS 146\/15, efeitos a partir de 01.04.16.<\/span><\/em><\/p>\nNew wording § 1 of the third clause by Conv. <\/em>ICMS 146\/15, effect from 04.01.2016.<\/em><\/p>\nSurgiu a partir do Convênio de ICMS N<\/span><\/em>°<\/span><\/em> 92 de 20 de Agosto de 2015, publicado no Diário Oficial de 24\/08\/2015.<\/span><\/em>\uff08<\/span><\/em>It came from the ICMS Agreement No. 92 of 20 August 2015, published in the Official Gazette of 08.24.2015.<\/span><\/em>\uff09<\/span><\/em><\/em><\/p>\nEmerged from the ICMS Agreement No. 92 of 20 August 2015, published in the Official Gazette of 08.24.2015. (Came from the ICMS Agreement No. 92 of 20 August 2015 published in the Official Gazette of 8\/24 .2015).<\/em><\/p>\n <\/em><\/p>\nCEST\u3068\u306f\u3001ICMS\u306e\u8ab2\u7a0e\u5bfe\u8c61\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u5546\u54c1\u5206\u985e\u30b3\u30fc\u30c9\u3067\u3042\u308a\u3001\u6d41\u901a\u3057\u3066\u3044\u308b\u5546\u54c1\u3092\u7279\u5b9a\u3057\u3001\u7a0e\u984d\u3092\u78ba\u5b9a\u3059\u308b\u4e00\u9023\u306e\u6d41\u308c\u3092\u6a19\u6e96\u5316\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u5f53\u8a72\u30b3\u30fc\u30c9\u306f\u3001Nota Fiscal\u306b\u767b\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u30027\u6841\u306e\u6570\u5b57\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u6700\u521d\u306e2\u6841\u304c\u30bb\u30b0\u30e1\u30f3\u30c8\u30b3\u30fc\u30c9\uff08SEGMENTOS DE MERCADORIAS\uff09\u30013\u6841\u76ee\u304b\u30895\u6841\u76ee\u304c\u5546\u54c1\u30b3\u30fc\u30c9\u3001\u4e0b2\u6841\u304c\u53d6\u5f15\u8a73\u7d30\u30b3\u30fc\u30c9\u3068\u306a\u308a\u307e\u3059\u3002\u30b3\u30fc\u30c9\u306e\u5206\u985e\u306f\u3001\u539f\u5247NCM\uff0fSH\u30b3\u30fc\u30c9\u306b\u57fa\u3065\u3044\u3066\u8a2d\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u4e3b\u8981\u30b3\u30fc\u30c9\u306f\u5f53\u8a72\u898f\u5b9a\u306e\u5225\u6dfb\u306b\u3066\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
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ANEXO I<\/em><\/p>\nSEGMENTOS DE MERCADORIAS<\/em><\/p>\n01. Autopeças<\/em><\/p>\n02. Bebidas alcoólicas, exceto cerveja e chope<\/em><\/p>\n03. Cervejas, chopes, refrigerantes, águas e outras bebidas<\/em><\/p>\n04. Cigarros e outros produtos derivados do fumo<\/em><\/p>\n05. Cimentos<\/em><\/p>\n06. Combustíveis e lubrificantes<\/em><\/p>\n07. Energia elétrica<\/em><\/p>\n08. Ferramentas<\/em><\/p>\n09. Lâmpadas<\/em><\/p>\n10. Máquinas e aparelhos mecânicos, elétricos, eletromecânicos e automáticos<\/em><\/p>\n11. Materiais de construção e congêneres<\/em><\/p>\n12. Materiais de limpeza<\/em><\/p>\n13. Materiais elétricos<\/em><\/p>\n14. Medicamentos e outros produtos farmacêuticos para uso humano ou veterinário<\/em><\/p>\n15. Pneumáticos, câmaras de ar e protetores de borracha<\/em><\/p>\n16. Produtos alimentícios<\/em><\/p>\n17. Produtos de higiene pessoal, perfumarias, cosméticos e termômetros<\/em><\/p>\n18. Produtos de papelarias<\/em><\/p>\n19. Produtos eletrônicos, eletroeletrônicos e eletrodomésticos<\/em><\/p>\n20. Rações para animais domésticos<\/em><\/p>\n21. Sorvetes e preparados para fabricação de sorvetes em máquinas<\/em><\/p>\n22. Tintas e vernizes<\/em><\/p>\n23. Veículos automotores<\/em><\/p>\n24. Veículos de duas e três rodas motorizadas<\/em><\/p>\n25. Venda de mercadorias pelo sistema porta a porta<\/em><\/p>\n <\/em><\/p>\n\uff08<\/em>ANEXO II<\/em>\u5185\u5bb9\u8a73\u7d30\u306f\u539f\u5178\u53c2\u7167\uff09<\/em><\/em><\/p>\nANEXO II<\/em><\/p>\nAUTOPEÇAS<\/em><\/p>\nANEXO III<\/em><\/p>\nBEBIDAS ALCOÓLICAS, EXCETO CERVEJA E CHOPE<\/em><\/p>\nANEXO IV<\/em><\/p>\nCERVEJAS, CHOPES, REFRIGERANTES, ÁGUAS E OUTRAS BEBIDAS<\/em><\/p>\nANEXO V<\/em><\/p>\nCIGARROS E OUTROS PRODUTOS DERIVADOS DO FUMO<\/em><\/p>\nANEXO VI<\/em><\/p>\nCIMENTOS<\/em><\/p>\nANEXO VII<\/em><\/p>\nCOMBUSTÍVEIS E LUBRIFICANTES<\/em><\/p>\nANEXO VIII<\/em><\/p>\nENERGIA ELÉTRICA<\/em><\/p>\nANEXO IX<\/em><\/p>\nFERRAMENTAS<\/em><\/p>\nANEXO X<\/em><\/p>\nLÂMPADAS<\/em><\/p>\nANEXO XI<\/em><\/p>\nMÁQUINAS E APARELHOS MECÂNICOS, ELÉTRICOS, ELETROMECÂNICOS E AUTOMÁTICOS<\/em><\/p>\nANEXO XII<\/em><\/p>\nMATERIAIS DE CONSTRUÇÃO E CONGÊNERES<\/em><\/p>\nANEXO XIII<\/em><\/p>\nMATERIAIS DE LIMPEZA<\/em><\/p>\nANEXO XIV<\/em><\/p>\nMATERIAIS ELÉTRICOS<\/em><\/p>\nANEXO XV<\/em><\/p>\nMEDICAMENTOS E OUTROS PRODUTOS FARMACÊUTICOS PARA USO HUMANO OU VETERINÁRIO<\/em><\/p>\nANEXO XVI<\/em><\/p>\nPNEUMÁTICOS, CÂMARAS DE AR E PROTETORES DE BORRACHA<\/em><\/p>\nANEXO XVII<\/em><\/p>\nPRODUTOS ALIMENTÍCIOS<\/em><\/p>\nANEXO XVIII<\/em><\/p>\nPRODUTOS DE HIGIENE PESSOAL, PERFUMARIA E COSMÉTICO E TERMÔMETRO<\/em><\/p>\nANEXO XIX<\/em><\/p>\nPRODUTOS DE PAPELARIA<\/em><\/p>\nANEXO XX<\/em><\/p>\nPRODUTOS ELETRÔNICOS, ELETROELETRÔNICOS E ELETRODOMÉSTICOS<\/em><\/p>\nANEXO XXI<\/em><\/p>\nRAÇÕES PARA ANIMAIS DOMÉSTICOS<\/em><\/p>\nANEXO XXII<\/em><\/p>\nSORVETES E PREPARADOS PARA FABRICAÇÃO DE SORVETES EM MÁQUINAS<\/em><\/p>\nANEXO XXIII<\/em><\/p>\nTINTAS E VERNIZES<\/em><\/p>\nANEXO XXIV<\/em><\/p>\nVEÍCULOS AUTOMOTORES<\/em><\/p>\nANEXO XXV<\/em><\/p>\nVEÍCULOS DE DUAS E TRÊS RODAS MOTORIZADAS<\/em><\/p>\nANEXO XXVI<\/em><\/p>\nVENDA DE MERCADORIAS PELO SISTEMA PORTA A PORTA<\/em><\/p>\n <\/p>\n
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\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u308b\u6a19\u6e96\u5316\u3068\u7ba1\u7406\u3092\u63a8\u3057\u9032\u3081\u308b\u30d6\u30e9\u30b8\u30eb\u3067\u3059\u304c\u3001\u8907\u96d1\u3055\u3068\u7169\u96d1\u3055\u304c\u5897\u3059\u3070\u304b\u308a\u3067\u3001\u5b9f\u969b\u306e\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306b\u5927\u304d\u306a\u652f\u969c\u3092\u671f\u5f85\u3057\u3066\u3044\u308b\u5370\u8c61\u304c\u3068\u3066\u3082\u5f37\u304f\u51fa\u3066\u3044\u307e\u3059\u3002\u983b\u7e41\u306b\u8d77\u3053\u308b\u6cd5\u6539\u6b63\u3084\u30b7\u30b9\u30c6\u30e0\u306e\u5909\u66f4\u306b\u3088\u3063\u3066\u3001\u4f01\u696d\u306f\u7ba1\u7406\u7cfb\u696d\u52d9\u306e\u6574\u5099\u304a\u3088\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9806\u5b88\u306e\u70ba\u306b\u591a\u984d\u306e\u652f\u51fa\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u3092\u8511\u308d\u306b\u3057\u305f\u4f01\u696d\u306f\u3001\u5c06\u6765\u7684\u306b\u3088\u308a\u5927\u304d\u306a\u640d\u5931\u3092\u88ab\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308a\u3001\u3084\u306f\u308a\u3001\u9069\u6642\u30ad\u30e3\u30c3\u30c1\u30a2\u30c3\u30d7\u3057\u3066\u3044\u304b\u3056\u308b\u3092\u5f97\u307e\u305b\u3093\u30024\u56de\u306b\u6e21\u3063\u3066\u3001ICMS\u7a0e\u5236\u5909\u66f4\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001ICMS\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u30fb\u9593\u63a5\u7a0e\u3067\u3042\u308a\u3001\u5546\u6d41\u306b\u3088\u3063\u3066\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u304c\u80a5\u5927\u5316\u3057\u3001\u30d6\u30e9\u30b8\u30eb\u4f01\u696d\u306b\u3068\u3063\u3066\u60a9\u307f\u306e\u7a2e\u3068\u306a\u3063\u3066\u3044\u308b\u7a0e\u91d1\u3067\u3059\u3002\u4eca\u56de\u306e\u7a0e\u5236\u5909\u66f4\u306b\u3088\u3063\u3066\u3001\u5546\u6d41\u3092\u5909\u3048\u3056\u308b\u3092\u5f97\u306a\u3044\u4f01\u696d\u3082\u3001\u5909\u3048\u308c\u3070\u304b\u306a\u308a\u8ca1\u52d9\u4f53\u8cea\u304c\u6539\u5584\u3055\u308c\u308b\u4f01\u696d\u3082\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u307e\u305a\u306f\u4e00\u5ea6\u3001\u7a0e\u52d9\u30b9\u30ad\u30fc\u30e0\u8abf\u67fb\u3084\u3001\u5546\u6d41\u8abf\u67fb\u7b49\u3092\u884c\u308f\u308c\u3066\u307f\u3066\u306f\u5982\u4f55\u3067\u3057\u3087\u3046\u304b\u3002\u30d6\u30e9\u30b8\u30eb\u4e8b\u696d\u3092\u6210\u529f\u306b\u5c0e\u304f\u7cf8\u53e3\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n
\u6b21\u56de\u306f\u3001ICMS\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n
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\u203b\u672c\u30d6\u30ed\u30b0\uff082016\u5e742\u670822\u65e5\u66f4\u65b0\uff09\u306e\u6b21\u56de\u4ee5\u964d\u66f4\u65b0\u5185\u5bb9\u3092\u5148\u306b\u3054\u89a7\u306b\u306a\u308a\u305f\u3044\u65b9\u306f\u3001\u662f\u975e\u3054\u9023\u7d61\u4e0b\u3055\u3044\u3002<\/p>\n
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Tokyo Consulting Firm Limitada (BRAZIL)<\/strong><\/p>\nAddress Av. Paulista, 2444 – 18° andar – 01310-300 – São Paulo – SP – BRASIL<\/p>\n
\u91d1\u5185\u3000\u967d\u3000(Kanauchi, YO)<\/p>\n
TEL +55-11-3218-7790 (\u5185\u7dda\u756a\u53f7\uff1a213)<\/p>\n
Mobile \uff0b(55)-(11)-9-4867-1316<\/p>\n
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\u4ee5\u4e0a<\/p>\n
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Tokyo Consulting Firm Limitada<\/strong><\/p>\nAv. Paulista, 2444, São Paulo, SP, BRASIL<\/p>\n
Diretor Presidente<\/p>\n
\u91d1\u5185\u3000\u967d<\/p>\n
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![\"\"](\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\")
<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":" \u524d\u56de\uff082016\u5e74\u5ea6ICMS\u7a0e\u7387\u5909\u66f4\u306b\u3064\u3044\u3066\u2462\uff09\u306b\u5f15\u304d\u7d9a\u304d2016\u5e74\u5ea6ICMS\u7a0e\u5236\u5909\u66f4\u306b\u3064\u3044\u3066\u89e3\u8aac\u81f4\u3057\u307e\u3059\u3002 \u4eca\u56de\u306e\u6cd5\u6539\u6b63\u306b\u3088\u3063\u3066\u3001CEST\uff08Código Especificado […]","protected":false},"author":1,"featured_media":1307,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[19,22],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/06\/roumu-e1559539460153.png?fit=1164%2C900&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycDV-bc","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/694"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/comments?post=694"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/694\/revisions"}],"predecessor-version":[{"id":986,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/694\/revisions\/986"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media\/1307"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media?parent=694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}