{"id":54501,"date":"2025-08-21T11:47:12","date_gmt":"2025-08-21T14:47:12","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=54501"},"modified":"2025-08-21T11:47:12","modified_gmt":"2025-08-21T14:47:12","slug":"drawback-permite-suspensao-isencao-ou-restituicao-para-servicos-vinculados-a-exportacao","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/08\/21\/drawback-permite-suspensao-isencao-ou-restituicao-para-servicos-vinculados-a-exportacao\/","title":{"rendered":"DRAWBACK PERMITE SUSPENS\u00c3O, ISEN\u00c7\u00c3O OU RESTITUI\u00c7\u00c3O PARA SERVI\u00c7OS VINCULADOS \u00c0 EXPORTA\u00c7\u00c3O"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Drawback \u00e9 um regime especial que suspende, isenta ou restitui tributos sobre insumos e servi\u00e7os ligados \u00e0 exporta\u00e7\u00e3o, ampliando a competitividade das empresas brasileiras.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">O regime aduaneiro especial de drawback, institu\u00eddo pelo decreto-lei 37\/1966 como incentivo\u00a0\u00e0 exporta\u00e7\u00e3o e gerido pela SECEX &#8211; Secretaria de Com\u00e9rcio Exterior em conjunto com a Receita\u00a0Federal, possibilita suspens\u00e3o, isen\u00e7\u00e3o ou restitui\u00e7\u00e3o de tributos sobre insumos importados e\u00a0mat\u00e9rias-primas nacionais desde que utilizados na produ\u00e7\u00e3o de bens destinados ao mercado\u00a0externo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Assim, como tr\u00eas modalidades do drawback temos:\u00a0\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Suspens\u00e3o<\/strong> &#8211; os tributos s\u00e3o suspensos na importa\u00e7\u00e3o (II, IPI, PIS\/Pasep-importa\u00e7\u00e3o\u00a0Cofins-importa\u00e7\u00e3o, adicional ao frete para renova\u00e7\u00e3o da marinha mercante-AFRMM)\u00a0ou na aquisi\u00e7\u00e3o de insumos no mercado nacional (IPI, PIS\/PASEP, Cofins) para\u00a0produ\u00e7\u00e3o de bens export\u00e1veis;\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Isen\u00e7\u00e3o<\/strong> &#8211; possibilita a reposi\u00e7\u00e3o de estoques de insumos importados j\u00e1 adquiridos (II,\u00a0IPI, PIS\/PASEP-Importa\u00e7\u00e3o e COFINS-Importa\u00e7\u00e3o) ou no mercado interno (IPI,\u00a0PIS\/PASEP, COFINS) com tributos pagos, usados em produtos exportados;\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Restitui\u00e7\u00e3o<\/strong> (modalidade praticamente n\u00e3o utilizada na atualidade) &#8211; os tributos pagos na importa\u00e7\u00e3o s\u00e3o devolvidos ap\u00f3s a exporta\u00e7\u00e3o.\u00a0A lei 11.945\/2009, em seu art. 12, estabelece as regras para aplica\u00e7\u00e3o do drawback,\u00a0incluindo a suspens\u00e3o de tributos sobre insumos utilizados na produ\u00e7\u00e3o de bens exportados.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">J\u00e1 a LC 216\/25 alterou o art. 12-A da lei 11.945\/2009, ampliando o\u00a0regime para incluir servi\u00e7os vinculados \u00e0 exporta\u00e7\u00e3o, como frete, seguro e despacho aduaneiro.\u00a0\u00c9 importante ressalvar que a modalidade drawback isen\u00e7\u00e3o para servi\u00e7os ainda n\u00e3o est\u00e1\u00a0regulamentada para ser utilizada pelas empresas.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Portanto, com a publica\u00e7\u00e3o das portarias SECEX 418\/25 e conjunta SECEX\/RFB 3\/25, o regime aduaneiro especial de drawback suspens\u00e3o passou por uma altera\u00e7\u00e3o\u00a0relevante, ampliando seu escopo para incluir servi\u00e7os diretamente vinculados \u00e0 exporta\u00e7\u00e3o,\u00a0o que beneficia a otimiza\u00e7\u00e3o da competitividade nacional.\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">A nova regulamenta\u00e7\u00e3o permite a suspens\u00e3o de tributos (PIS\/PASEP, Cofins, PIS\/Pasep Importa\u00e7\u00e3o e Cofins-importa\u00e7\u00e3o) sobre servi\u00e7os contratados no mercado interno ou\u00a0importados, expressamente listados na legisla\u00e7\u00e3o e regulamenta\u00e7\u00e3o vigente, desde que estejam\u00a0direta e exclusivamente ligados \u00e0 exporta\u00e7\u00e3o ou \u00e0 entrega no exterior de produtos\u00a0industrializados com insumos beneficiados pelo regime de drawback.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">A mudan\u00e7a representa oportunidade estrat\u00e9gica para empresas reduzirem a carga tribut\u00e1ria\u00a0sobre servi\u00e7os como transporte, armazenagem, seguro, agenciamento e outros, essenciais \u00e0\u00a0opera\u00e7\u00e3o de exporta\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">No entanto \u00e9 importante destacar algumas observa\u00e7\u00f5es\/condicionantes descritas a\u00a0seguir.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Classifica\u00e7\u00e3o obrigat\u00f3ria dos servi\u00e7os na nomenclatura brasileira de servi\u00e7os, intang\u00edveis e outras opera\u00e7\u00f5es que produzam varia\u00e7\u00f5es no patrim\u00f4nio (NBS),\u00a0conforme anexo I da portaria SECEX 418\/25 e vinculados ao ato concess\u00f3rio<\/strong>:<\/span><\/li>\n<\/ul>\n<table style=\"border-style: solid; border-color: #000000;\">\n<tbody>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" colspan=\"2\" width=\"566\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Classifica\u00e7\u00e3o dos servi\u00e7os propostos na NBS &#8211; Nomenclatura Brasileira de Servi\u00e7os, Intang\u00edveis e outras Opera\u00e7\u00f5es que produzam Varia\u00e7\u00f5es no Patrim\u00f4nio<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>NBS 2.0<\/strong><\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>DESCRI\u00c7\u00c3O DO SERVI\u00c7O<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0201.00.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de intermedia\u00e7\u00e3o na distribui\u00e7\u00e3o de mercadorias<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0903.33.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de seguro de cargas<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0204.00.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de despacho aduaneiro<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0602.10.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de armazenagem frigorificada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0602.21.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de armazenagem de petr\u00f3leo e seus derivados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0602.22.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de armazenagem de combust\u00edveis, lubrificantes e GLP, inclusive apresentado em botij\u00f5es met\u00e1licos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0602.23.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de armazenagem de produtos qu\u00edmicos perigosos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0602.29.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de armazenagem de produtos perigosos n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0602.31.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de armazenagem de gran\u00e9is s\u00f3lidos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0602.32.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de armazenagem de gran\u00e9is l\u00edquidos ou liquefeitos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0602.33.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de armazenagem de gran\u00e9is gasosos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0602.90.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de armazenagem n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.11.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de cargas s\u00f3lidas a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.11.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de cargas l\u00edquidas, ou liquefeitas, a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.11.30<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de cargas gasosas a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.12.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de carga solta, n\u00e3o unitizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.12.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de carga unitizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.12.30<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de carga frigorificada ou climatizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.13.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de cargas em cont\u00eaineres frigorificados ou climatizados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.13.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de cargas em cont\u00eaineres n\u00e3o frigorificados ou climatizados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.14.30<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de cargas de grande porte<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.14.40<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de ve\u00edculos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.14.51<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de combust\u00edveis, lubrificantes e GLP, inclusive apresentados em botij\u00f5es met\u00e1licos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.14.52<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de produtos qu\u00edmicos perigosos, exceto lubrificantes e GLP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.14.59<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de produtos perigosos n\u00e3o classificados em subitens anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.19.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte rodovi\u00e1rio de cargas n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.21.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte ferrovi\u00e1rio de cargas s\u00f3lidas a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.21.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte ferrovi\u00e1rio de cargas l\u00edquidas, ou liquefeitas, a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.21.30<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte ferrovi\u00e1rio de cargas gasosas a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.22.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte ferrovi\u00e1rio de carga solta, n\u00e3o unitizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.22.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte ferrovi\u00e1rio de carga unitizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.22.30<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte ferrovi\u00e1rio de carga frigorificada ou climatizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.23.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte ferrovi\u00e1rio de cargas em cont\u00eaineres frigorificados ou climatizados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.23.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte ferrovi\u00e1rio de cargas em cont\u00eaineres n\u00e3o frigorificados ou climatizados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.24.21<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte ferrovi\u00e1rio de combust\u00edveis, lubrificantes e GLP, inclusive apresentados em botij\u00f5es met\u00e1licos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.24.22<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte ferrovi\u00e1rio de produtos qu\u00edmicos perigosos, exceto lubrificantes e GLP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.24.29<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte ferrovi\u00e1rio de produtos perigosos n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0501.29.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte ferrovi\u00e1rio de cargas n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.11.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de cargas s\u00f3lidas, a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.11.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de cargas l\u00edquidas, ou liquefeitas, a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.11.30<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de cargas gasosas a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.12.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de carga solta, n\u00e3o unitizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.12.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de carga unitizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.12.30<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de carga frigorificada ou climatizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.13.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de cargas em cont\u00eaineres frigorificados ou climatizados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.13.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de cargas em cont\u00eaineres n\u00e3o frigorificados ou climatizados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.14.30<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de cargas de grande porte<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.14.40<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de ve\u00edculos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.14.51<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de combust\u00edveis, lubrificantes e GLP, inclusive apresentado em botij\u00f5es met\u00e1licos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.14.52<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de produtos qu\u00edmicos perigosos, exceto lubrificantes e GLP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.14.59<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de produtos perigosos n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.14.90<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de cargas especiais n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.19.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio por navega\u00e7\u00e3o interior de cargas n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.31.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de cargas s\u00f3lidas a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.31.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de cargas l\u00edquidas, ou liquefeitas, a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.31.30<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de cargas gasosas a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.32.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de carga solta, n\u00e3o unitizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.32.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de carga unitizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.32.30<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de carga frigorificada ou climatizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.33.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de cargas em cont\u00eaineres frigorificados ou climatizados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.33.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de cargas em cont\u00eaineres n\u00e3o frigorificados ou climatizados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.34.30<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de cargas de grande porte<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.34.40<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de ve\u00edculos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.34.51<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de combust\u00edveis, lubrificantes e GLP, inclusive apresentado em botij\u00f5es met\u00e1licos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.34.52<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de produtos qu\u00edmicos perigosos, exceto lubrificantes e GLP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.34.59<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de produtos perigosos n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0502.39.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte aquavi\u00e1rio transoce\u00e2nico de cargas n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0503.11.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte a\u00e9reo de cargas em cont\u00eaineres frigorificados ou climatizados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0503.12.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte a\u00e9reo de cargas em cont\u00eaineres n\u00e3o frigorificados ou climatizados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0503.21.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte a\u00e9reo de produtos perigosos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0503.23.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte a\u00e9reo de m\u00e1quinas e ve\u00edculos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0503.24.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte a\u00e9reo de produtos perec\u00edveis<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0503.25.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte a\u00e9reo de cargas fr\u00e1geis<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0503.26.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte a\u00e9reo de cargas controladas<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0503.29.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte a\u00e9reo de cargas especiais n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0503.90.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte a\u00e9reo de cargas n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.11.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de cargas s\u00f3lidas a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.12.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de cargas l\u00edquidas, ou liquefeitas, a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.13.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de cargas gasosas a granel<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.21.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de carga solta, n\u00e3o unitizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.22.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de carga unitizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.23.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de carga frigorificada ou climatizada<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.31.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de cargas em cont\u00eaineres frigorificados ou climatizados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.32.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de cargas em cont\u00eaineres n\u00e3o frigorificados ou climatizados<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.43.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de cargas de grande porte<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.44.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de ve\u00edculos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.45.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de combust\u00edveis, lubrificantes e GLP, inclusive apresentado em botij\u00f5es met\u00e1licos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.45.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de produtos qu\u00edmicos perigosos, exceto lubrificantes e GLP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.45.90<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de produtos perigosos n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.49.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de cargas especiais n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0504.90.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de transporte multimodal de cargas n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0601.90.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de manuseio de cargas n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0601.10.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de manuseio de cont\u00eaineres<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0608.20.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de unitiza\u00e7\u00e3o ou desunitiza\u00e7\u00e3o de cargas no transporte multimodal<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0608.40.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de consolida\u00e7\u00e3o ou desconsolida\u00e7\u00e3o documental de cargas no transporte multimodal<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0607.00.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de agenciamento de transporte de cargas<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0703.00.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de remessas expressas<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0609.00.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de apoio aos transportes n\u00e3o classificados em posi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.0609.00.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de apoio aos transportes n\u00e3o classificados em posi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.1101.17.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Arrendamento mercantil operacional ou loca\u00e7\u00e3o de cont\u00eaineres<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.2003.10.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de instala\u00e7\u00e3o de produtos met\u00e1licos, exceto maquin\u00e1rio e equipamentos<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.2003.21.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de montagem sob encomenda de turbinas industriais<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.2003.21.90<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de instala\u00e7\u00e3o de maquin\u00e1rios, aparelhos e equipamentos industriais n\u00e3o classificados em itens anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.2003.22.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de instala\u00e7\u00e3o de computadores e seus perif\u00e9ricos e maquin\u00e1rio de escrit\u00f3rio<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.2003.23.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de instala\u00e7\u00e3o de equipamentos e aparelhos de comunica\u00e7\u00e3o, incluindo de r\u00e1dio e de televis\u00e3o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.2003.24.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de instala\u00e7\u00e3o de maquin\u00e1rios, equipamentos, instrumentos e aparelhos m\u00e9dico-hospitalares, \u00f3ticos e de precis\u00e3o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.2003.25.10<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de instala\u00e7\u00e3o de sensores e sistemas de armas<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.2003.25.20<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de instala\u00e7\u00e3o de maquin\u00e1rios, aparelhos e equipamentos de emprego militar<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.2003.26.90<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de instala\u00e7\u00e3o de maquin\u00e1rios e equipamentos de transporte n\u00e3o classificados em itens anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.2003.29.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de instala\u00e7\u00e3o de maquin\u00e1rios, aparelhos e equipamentos n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"104\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">1.2205.19.00<\/span><\/td>\n<td style=\"border-style: solid; border-color: #000000;\" width=\"463\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Servi\u00e7os de educa\u00e7\u00e3o, inclusive treinamento, n\u00e3o classificados em subposi\u00e7\u00f5es anteriores<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Emiss\u00e3o de NFS-e com requisitos espec\u00edficos, incluindo a men\u00e7\u00e3o ao ato concess\u00f3rio e\u00a0\u00e0 suspens\u00e3o tribut\u00e1ria;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Notas fiscais emitidas em desacordo ou produtos n\u00e3o exportados conforme previsto\u00a0implicar\u00e3o recolhimento dos tributos suspensos, com acr\u00e9scimos legais;\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Restri\u00e7\u00f5es aplic\u00e1veis, como exclus\u00e3o de servi\u00e7os contratados por microempresas e\u00a0empresas do Simples Nacional ou vinculados \u00e0 industrializa\u00e7\u00e3o sem exporta\u00e7\u00e3o efetiva;\u00a0<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Aplica\u00e7\u00e3o limitada a atos concess\u00f3rios deferidos a partir de 1\/1\/23.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>FONTE: MIGALHAS \u2013 POR FAB\u00cdOLA PAES DE ALMEIDA RAGAZZO<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Drawback \u00e9 um regime especial que suspende, isenta ou restitui [&hellip;]<\/p>\n","protected":false},"author":14,"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-eb3","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/54501"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=54501"}],"version-history":[{"count":2,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/54501\/revisions"}],"predecessor-version":[{"id":54503,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/54501\/revisions\/54503"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=54501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=54501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=54501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}