{"id":20760,"date":"2021-12-14T10:25:42","date_gmt":"2021-12-14T13:25:42","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=20760"},"modified":"2021-12-14T10:25:42","modified_gmt":"2021-12-14T13:25:42","slug":"classificacao-de-mercadorias-2","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/12\/14\/classificacao-de-mercadorias-2\/","title":{"rendered":"CLASSIFICA\u00c7\u00c3O DE MERCADORIAS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Diverg\u00eancia COSIT n\u00ba 98.019, de 12.11.2021 &#8211; DOU de 14.12.2021.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Assunto: Classifica\u00e7\u00e3o de Mercadorias<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Reforma de of\u00edcio a Solu\u00e7\u00e3o de Consulta SRRF 6\u00aa RF\/Diana n\u00ba 24, de 21 de maio de 2008<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f3digo NCM: 9403.20.00<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Mercadoria: Arm\u00e1rio de a\u00e7o com fundo de madeira, em formato retangular, provido de porta, pr\u00f3prio para distribui\u00e7\u00e3o de cabos de telefonia, do tipo utilizado em edifica\u00e7\u00f5es residenciais e comerciais, concebido para ser fixado a paredes, nas modalidades de embutir ou de sobrepor, medindo 20 a 150 cm de altura x 20 a 150 cm de largura x 14 cm de profundidade, denominado &#8220;caixa de telefone&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Dispositivos Legais: RGI 1 (Nota 1-k da Se\u00e7\u00e3o XV e Nota 2 do Cap\u00edtulo 94) e RGI 6 da NCM, constante da TEC, aprovada pela Res. Camex n\u00ba 125\/2016, e da Tipi, aprovada pelo Dec. n\u00ba 8.950\/2016, e subs\u00eddios extra\u00eddos das Notas Explicativas do Sistema Harmonizado (Nesh), aprovadas pelo Decreto n\u00ba 435\/1992 e atualizadas pela IN RFB n\u00ba 1.788\/2018, e altera\u00e7\u00f5es posteriores.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">CLAUDIA ELENA FIGUEIRA CARDOSO NAVARRO<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Presidente do Comit\u00ea<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Editorial IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Diverg\u00eancia COSIT n\u00ba 98.019, de 12.11.2021 &#8211; DOU [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-5oQ","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/20760"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=20760"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/20760\/revisions"}],"predecessor-version":[{"id":20762,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/20760\/revisions\/20762"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=20760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=20760"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=20760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}