Resolução GECEX nº 732/2025 - Altera os Anexos II e VI da Resolução Gecex nº 272, de 19 de novembro de 2021, que alterou a Nomenclatura Comum do Mercosul - NCM e a Tarifa Externa Comum - TEC
Área: Fiscal Publicado em 21/05/2025Resolução GECEX nº 732/2025 - DOU de 21.05.2025
Altera os Anexos II e VI da Resolução Gecex nº 272, de 19 de novembro de 2021, que alterou a Nomenclatura Comum do Mercosul - NCM e a Tarifa Externa Comum - TEC para adaptação às modificações do Sistema Harmonizado (SH-2022).
O Comitê-Executivo de Gestão da Câmara de Comércio Exterior, no uso das atribuições que lhe confere o art. 6º, incisos IV e V, do Decreto nº 11.428, de 2 de março de 2023,
Considerando o disposto nas Decisões nº 08/2021, 08/2022 e 12/2023 do Conselho do Mercado Comum do Mercosul, bem como as deliberações de sua 225ª Reunião Ordinária, ocorrida em 19 de maio de 2025,
Resolve:
Art. 1º Ficam excluídos dos Anexos II e VI da Resolução Gecex nº 272, de 19 de novembro de 2021, 925 códigos da Nomenclatura Comum do MERCOSUL - NCM, conforme consta do Anexo I desta Resolução.
Art. 2º Ficam alteradas, no Anexo VI da Resolução Gecex nº 272, de 19 de novembro de 2021, as alíquotas dos produtos conforme constam do Anexo II desta Resolução.
Art. 3º Esta Resolução entra em vigor na data de sua publicação.
GERALDO JOSÉ RODRIGUES ALCKMIN FILHO
Presidente do Comitê
ANEXO I
7308.10.00 | 8430.61.00 | 8452.30.00 | 8473.30.19 | 8529.90.50 |
7308.20.00 | 8431.10.90 | 8452.90.91 | 8473.30.41 | 8530.10.10 |
7309.00.10 | 8431.20.19 | 8452.90.94 | 8473.40.10 | 8530.10.90 |
7309.00.90 | 8431.31.10 | 8453.10.10 | 8473.40.70 | 8530.80.10 |
7410.11.13 | 8431.31.90 | 8453.10.90 | 8473.40.90 | 8530.90.00 |
7410.11.19 | 8431.39.00 | 8453.20.00 | 8473.50.10 | 8531.20.00 |
7410.21.10 | 8431.43.90 | 8453.80.00 | 8473.50.50 | 8537.10.19 |
7410.21.30 | 8431.49.10 | 8453.90.00 | 8473.50.90 | 8537.10.30 |
8207.30.00 | 8432.10.00 | 8454.10.00 | 8474.10.00 | 8541.10.19 |
8401.10.00 | 8432.21.00 | 8454.20.10 | 8474.20.10 | 8541.10.39 |
8401.20.00 | 8432.29.00 | 8454.20.90 | 8474.20.90 | 8541.10.99 |
8402.11.00 | 8432.31.10 | 8454.30.10 | 8474.31.00 | 8541.30.19 |
8402.12.00 | 8432.31.90 | 8454.30.90 | 8474.32.00 | 8541.30.21 |
8402.19.00 | 8432.39.10 | 8454.90.90 | 8474.39.00 | 8541.30.29 |
8402.20.00 | 8432.39.90 | 8455.10.00 | 8474.80.10 | 8541.60.10 |
8402.90.00 | 8432.41.00 | 8455.21.10 | 8474.80.90 | 8541.60.90 |
8403.10.90 | 8432.42.00 | 8455.21.90 | 8474.90.00 | 8543.30.90 |
8403.90.00 | 8432.80.00 | 8455.22.10 | 8475.21.00 | 8543.70.13 |
8404.10.10 | 8432.90.00 | 8455.22.90 | 8475.29.10 | 8543.70.14 |
8404.10.20 | 8433.20.10 | 8455.30.10 | 8475.29.90 | 8543.70.15 |
8404.20.00 | 8433.20.90 | 8455.30.90 | 8475.90.00 | 8543.70.19 |
8404.90.10 | 8433.30.00 | 8455.90.00 | 8476.21.00 | 8543.70.39 |
8404.90.90 | 8433.40.00 | 8456.11.19 | 8476.29.00 | 8543.70.92 |
8405.10.00 | 8433.60.10 | 8456.11.90 | 8476.81.00 | 8543.90.90 |
8405.90.00 | 8433.60.29 | 8456.12.19 | 8476.89.90 | 8544.70.30 |
8406.10.00 | 8433.60.90 | 8456.12.90 | 8476.90.00 | 8544.70.90 |
8406.81.00 | 8434.10.00 | 8456.30.19 | 8477.10.11 | 8601.10.00 |
8406.82.00 | 8434.20.10 | 8456.30.90 | 8477.10.19 | 8601.20.00 |
8406.90.19 | 8434.20.90 | 8456.40.00 | 8477.10.21 | 8602.10.00 |
8406.90.29 | 8434.90.00 | 8456.50.00 | 8477.10.29 | 8602.90.00 |
8406.90.90 | 8435.10.00 | 8456.90.00 | 8477.10.91 | 8603.10.00 |
8407.21.10 | 8435.90.00 | 8457.10.00 | 8477.10.99 | 8603.90.00 |
8407.21.90 | 8436.10.00 | 8457.20.10 | 8477.20.10 | 8604.00.90 |
8407.29.10 | 8436.21.00 | 8457.20.90 | 8477.20.90 | 8605.00.10 |
8407.29.90 | 8436.29.00 | 8457.30.10 | 8477.30.10 | 8605.00.90 |
8408.10.10 | 8436.91.00 | 8457.30.90 | 8477.30.90 | 8606.30.00 |
8408.10.90 | 8437.10.00 | 8458.11.10 | 8477.40.90 | 8607.11.20 |
8410.11.00 | 8437.80.10 | 8458.11.99 | 8477.51.00 | 8607.12.00 |
8410.12.00 | 8437.80.90 | 8458.19.10 | 8477.59.11 | 8607.19.19 |
8410.13.00 | 8437.90.00 | 8458.19.90 | 8477.59.19 | 8607.21.00 |
8410.90.00 | 8438.10.00 | 8458.91.00 | 8477.59.90 | 8607.29.00 |
8412.39.00 | 8438.20.19 | 8458.99.00 | 8477.80.90 | 8607.30.00 |
8412.80.00 | 8438.20.90 | 8459.10.00 | 8477.90.00 | 8607.91.00 |
8412.90.10 | 8438.30.00 | 8459.21.10 | 8478.10.10 | 8607.99.00 |
8412.90.20 | 8438.40.00 | 8459.21.91 | 8478.10.90 | 8608.00.11 |
8413.11.00 | 8438.50.00 | 8459.21.99 | 8478.90.00 | 8608.00.12 |
8413.40.00 | 8438.60.00 | 8459.29.00 | 8479.20.00 | 8608.00.90 |
8413.50.10 | 8438.80.10 | 8459.31.00 | 8479.30.00 | 8609.00.00 |
8413.70.80 | 8438.80.90 | 8459.39.00 | 8479.40.00 | 8709.11.00 |
8413.82.00 | 8438.90.00 | 8459.41.00 | 8479.60.00 | 8709.19.00 |
8413.91.10 | 8439.10.10 | 8459.49.00 | 8479.71.00 | 8709.90.00 |
8414.40.10 | 8439.10.20 | 8459.51.00 | 8479.79.00 | 8901.10.00 |
8414.40.20 | 8439.10.30 | 8459.59.00 | 8479.81.90 | 8901.30.00 |
8414.80.11 | 8439.10.90 | 8459.61.00 | 8479.82.10 | 8902.00.10 |
8414.80.12 | 8439.20.00 | 8459.69.00 | 8479.82.90 | 8902.00.90 |
8414.80.13 | 8439.30.10 | 8459.70.00 | 8479.83.00 | 8904.00.00 |
8414.80.29 | 8439.30.20 | 8460.12.00 | 8479.89.11 | 8905.10.00 |
8414.80.31 | 8439.30.30 | 8460.19.00 | 8479.89.12 | 8905.20.00 |
8414.80.32 | 8439.30.90 | 8460.22.00 | 8479.89.40 | 8905.90.00 |
8414.90.32 | 8439.91.00 | 8460.23.00 | 8479.89.91 | 8906.10.00 |
8415.10.90 | 8439.99.90 | 8460.24.00 | 8479.89.92 | 8906.90.00 |
8415.81.90 | 8440.10.19 | 8460.29.00 | 8479.89.99 | 8907.10.00 |
8415.82.90 | 8440.10.90 | 8460.31.00 | 8479.90.90 | 8907.90.00 |
8415.83.00 | 8440.90.00 | 8460.39.00 | 8480.10.00 | 9001.10.19 |
8416.10.00 | 8441.10.90 | 8460.40.11 | 8480.20.00 | 9001.10.20 |
8416.20.10 | 8441.20.00 | 8460.40.19 | 8480.30.00 | 9005.80.00 |
8416.20.90 | 8441.30.10 | 8460.40.91 | 8480.41.00 | 9005.90.90 |
8416.30.00 | 8441.30.90 | 8460.40.99 | 8480.49.10 | 9006.30.00 |
8416.90.00 | 8441.40.00 | 8460.90.19 | 8480.49.90 | 9007.10.00 |
8417.10.10 | 8441.80.00 | 8460.90.90 | 8480.50.00 | 9007.20.90 |
8417.10.20 | 8441.90.00 | 8461.20.10 | 8480.60.00 | 9007.91.00 |
8417.10.90 | 8442.30.10 | 8461.20.90 | 8480.71.00 | 9007.92.00 |
8417.20.00 | 8442.30.90 | 8461.30.10 | 8480.79.10 | 9010.10.90 |
8417.80.10 | 8442.40.10 | 8461.30.90 | 8480.79.90 | 9010.90.10 |
8417.80.90 | 8442.40.90 | 8461.40.91 | 8481.80.29 | 9011.10.00 |
8417.90.00 | 8442.50.00 | 8461.40.99 | 8481.80.39 | 9011.80.90 |
8418.50.10 | 8443.11.90 | 8461.50.10 | 8481.80.94 | 9011.90.90 |
8418.50.90 | 8443.12.00 | 8461.50.20 | 8481.80.96 | 9012.90.90 |
8418.61.00 | 8443.13.29 | 8461.50.90 | 8485.10.00 | 9013.10.90 |
8418.69.10 | 8443.13.90 | 8461.90.10 | 8485.20.00 | 9013.20.00 |
8418.69.20 | 8443.15.00 | 8461.90.90 | 8485.30.00 | 9013.90.00 |
8418.69.99 | 8443.16.00 | 8462.11.00 | 8485.80.00 | 9014.10.00 |
8419.20.00 | 8443.17.10 | 8462.19.00 | 8485.90.00 | 9014.80.10 |
8419.33.00 | 8443.17.90 | 8462.22.00 | 8486.10.00 | 9014.80.90 |
8419.34.00 | 8443.19.10 | 8462.23.00 | 8486.20.00 | 9014.90.00 |
8419.35.00 | 8443.19.90 | 8462.24.00 | 8486.30.00 | 9015.10.00 |
8419.39.00 | 8443.31.11 | 8462.25.00 | 8486.40.00 | 9015.20.10 |
8419.40.10 | 8443.31.13 | 8462.26.00 | 8486.90.00 | 9015.20.90 |
8419.40.20 | 8443.31.19 | 8462.29.00 | 8487.10.00 | 9015.30.00 |
8419.40.90 | 8443.31.91 | 8462.32.00 | 8501.33.10 | 9015.80.10 |
8419.50.10 | 8443.32.23 | 8462.33.00 | 8501.33.20 | 9015.90.90 |
8419.50.21 | 8443.32.29 | 8462.39.00 | 8501.34.11 | 9016.00.10 |
8419.50.22 | 8443.32.31 | 8462.42.00 | 8501.34.20 | 9016.00.90 |
8419.50.29 | 8443.32.33 | 8462.49.00 | 8501.51.10 | 9018.11.00 |
8419.60.00 | 8443.32.39 | 8462.51.00 | 8501.51.20 | 9018.12.90 |
8419.81.10 | 8443.32.51 | 8462.59.00 | 8501.51.90 | 9018.14.90 |
8419.81.90 | 8443.32.59 | 8462.61.00 | 8501.52.10 | 9018.19.20 |
8419.89.19 | 8443.32.99 | 8462.62.00 | 8501.52.20 | 9018.19.80 |
8419.89.20 | 8443.39.10 | 8462.63.00 | 8501.52.90 | 9018.19.90 |
8419.89.30 | 8443.39.21 | 8462.69.00 | 8501.53.10 | 9018.20.90 |
8419.89.91 | 8443.39.29 | 8462.90.00 | 8501.53.20 | 9018.41.00 |
8419.89.99 | 8443.39.30 | 8463.10.10 | 8501.53.30 | 9018.50.90 |
8419.90.20 | 8443.39.90 | 8463.10.90 | 8501.61.00 | 9018.90.39 |
8419.90.39 | 8443.91.10 | 8463.20.10 | 8501.62.00 | 9018.90.40 |
8419.90.40 | 8443.91.91 | 8463.20.99 | 8501.63.00 | 9018.90.50 |
8419.90.90 | 8443.91.92 | 8463.30.00 | 8501.64.00 | 9018.90.91 |
8420.10.10 | 8443.91.99 | 8463.90.10 | 8501.72.90 | 9019.10.00 |
8420.10.90 | 8443.99.11 | 8463.90.90 | 8501.80.00 | 9019.20.10 |
8420.91.00 | 8443.99.19 | 8464.10.00 | 8502.11.10 | 9019.20.20 |
8420.99.00 | 8443.99.21 | 8464.20.10 | 8502.11.90 | 9019.20.30 |
8421.11.90 | 8443.99.29 | 8464.20.29 | 8502.12.10 | 9019.20.40 |
8421.12.90 | 8443.99.39 | 8464.20.90 | 8502.12.90 | 9019.20.90 |
8421.19.10 | 8443.99.41 | 8464.90.19 | 8502.13.11 | 9022.13.19 |
8421.19.90 | 8443.99.49 | 8464.90.90 | 8502.13.19 | 9022.14.11 |
8421.21.00 | 8443.99.50 | 8465.10.00 | 8502.13.90 | 9022.14.19 |
8421.22.00 | 8443.99.60 | 8465.20.00 | 8502.20.11 | 9022.19.91 |
8421.29.20 | 8443.99.70 | 8465.91.10 | 8502.20.90 | 9022.21.10 |
8421.29.30 | 8443.99.80 | 8465.91.20 | 8502.40.10 | 9022.21.90 |
8421.39.10 | 8443.99.90 | 8465.91.90 | 8502.40.90 | 9022.29.90 |
8421.91.99 | 8444.00.10 | 8465.92.11 | 8503.00.90 | 9022.90.10 |
8422.19.00 | 8445.11.90 | 8465.92.19 | 8504.21.00 | 9022.90.20 |
8422.20.00 | 8445.19.21 | 8465.92.90 | 8504.22.00 | 9022.90.80 |
8422.30.10 | 8445.19.22 | 8465.93.10 | 8504.23.00 | 9022.90.91 |
8422.30.21 | 8445.19.23 | 8465.93.90 | 8504.33.00 | 9022.90.99 |
8422.30.29 | 8445.19.29 | 8465.94.00 | 8504.34.00 | 9024.10.10 |
8422.30.30 | 8445.30.90 | 8465.95.11 | 8504.40.50 | 9024.10.20 |
8422.40.90 | 8445.40.19 | 8465.95.12 | 8504.40.90 | 9024.10.90 |
8422.90.90 | 8445.40.29 | 8465.95.91 | 8504.90.30 | 9024.80.19 |
8423.20.00 | 8445.40.39 | 8465.95.92 | 8504.90.40 | 9024.80.29 |
8423.30.11 | 8445.40.90 | 8465.96.00 | 8508.60.00 | 9024.80.90 |
8423.30.19 | 8445.90.10 | 8465.99.00 | 8508.70.00 | 9024.90.00 |
8423.30.90 | 8445.90.30 | 8466.10.00 | 8510.90.20 | 9027.20.29 |
8423.81.10 | 8445.90.90 | 8466.20.10 | 8514.11.00 | 9027.30.19 |
8423.81.90 | 8446.10.90 | 8466.20.90 | 8514.19.00 | 9027.30.20 |
8423.82.00 | 8446.21.00 | 8466.30.00 | 8514.20.11 | 9027.50.10 |
8423.89.00 | 8446.29.00 | 8466.91.00 | 8514.20.19 | 9027.50.20 |
8423.90.29 | 8446.30.90 | 8466.92.00 | 8514.20.20 | 9027.50.30 |
8424.20.00 | 8447.12.00 | 8466.93.19 | 8514.31.00 | 9027.50.40 |
8424.30.10 | 8447.20.29 | 8466.93.20 | 8514.32.00 | 9027.81.00 |
8424.30.90 | 8447.20.30 | 8466.93.30 | 8514.39.00 | 9027.89.12 |
8424.41.00 | 8447.90.90 | 8466.93.40 | 8514.40.00 | 9027.89.13 |
8424.82.21 | 8448.11.10 | 8466.93.50 | 8514.90.00 | 9027.89.14 |
8424.82.29 | 8448.11.90 | 8466.93.60 | 8515.11.00 | 9028.10.11 |
8424.82.90 | 8448.19.00 | 8466.94.10 | 8515.19.00 | 9028.10.19 |
8424.89.90 | 8448.20.20 | 8466.94.20 | 8515.21.00 | 9028.30.11 |
8425.11.00 | 8448.31.00 | 8466.94.90 | 8515.29.00 | 9028.30.21 |
8425.19.90 | 8448.32.11 | 8467.29.93 | 8515.31.90 | 9028.30.31 |
8425.31.10 | 8448.32.19 | 8467.81.00 | 8515.39.00 | 9030.10.90 |
8425.31.90 | 8448.32.30 | 8467.89.00 | 8515.80.90 | 9030.20.29 |
8425.39.10 | 8448.32.90 | 8467.91.00 | 8515.90.00 | 9030.31.00 |
8425.39.90 | 8448.33.10 | 8467.92.00 | 8517.13.00 | 9030.32.00 |
8425.41.00 | 8448.33.90 | 8467.99.00 | 8517.14.31 | 9030.33.11 |
8426.11.00 | 8448.39.11 | 8468.20.00 | 8517.14.49 | 9030.33.19 |
8426.12.00 | 8448.39.17 | 8468.80.90 | 8517.61.49 | 9030.33.29 |
8426.19.00 | 8448.39.19 | 8468.90.90 | 8517.61.91 | 9030.33.90 |
8426.20.00 | 8448.39.23 | 8470.50.10 | 8517.62.14 | 9030.39.10 |
8426.30.00 | 8448.39.29 | 8470.50.90 | 8517.62.15 | 9030.39.90 |
8426.41.90 | 8448.39.91 | 8470.90.90 | 8517.62.21 | 9030.40.10 |
8426.49.90 | 8448.39.99 | 8471.30.12 | 8517.62.29 | 9030.40.20 |
8426.99.00 | 8448.42.00 | 8471.30.19 | 8517.62.34 | 9030.40.30 |
8427.10.11 | 8448.49.10 | 8471.30.90 | 8517.62.39 | 9030.40.90 |
8427.10.19 | 8448.49.90 | 8471.50.30 | 8517.62.41 | 9030.82.10 |
8427.10.90 | 8448.51.10 | 8471.60.53 | 8517.62.49 | 9030.82.90 |
8427.20.10 | 8448.59.10 | 8471.60.54 | 8517.62.65 | 9030.84.90 |
8427.20.90 | 8448.59.29 | 8471.60.59 | 8517.62.77 | 9030.89.30 |
8427.90.00 | 8448.59.40 | 8471.60.61 | 8517.62.78 | 9030.89.40 |
8428.10.00 | 8448.59.90 | 8471.60.62 | 8517.62.91 | 9030.90.10 |
8428.20.10 | 8449.00.10 | 8471.60.80 | 8517.62.96 | 9031.10.00 |
8428.20.90 | 8449.00.80 | 8471.60.90 | 8517.69.00 | 9031.20.10 |
8428.31.00 | 8449.00.99 | 8471.70.10 | 8523.52.10 | 9031.20.90 |
8428.32.00 | 8450.20.90 | 8471.80.00 | 8523.52.90 | 9031.41.00 |
8428.33.00 | 8450.90.10 | 8471.90.11 | 8524.12.00 | 9031.49.90 |
8428.39.10 | 8451.10.00 | 8471.90.12 | 8524.19.00 | 9031.80.12 |
8428.39.20 | 8451.29.90 | 8471.90.13 | 8525.50.19 | 9031.80.20 |
8428.39.90 | 8451.30.99 | 8471.90.19 | 8525.50.29 | 9031.80.30 |
8428.40.00 | 8451.40.10 | 8471.90.90 | 8525.60.10 | 9031.80.60 |
8428.60.00 | 8451.40.21 | 8472.10.00 | 8525.60.90 | 9031.90.10 |
8428.70.00 | 8451.40.29 | 8472.90.10 | 8525.89.13 | 9032.89.30 |
8428.90.10 | 8451.40.90 | 8472.90.20 | 8528.42.00 | 9032.89.84 |
8428.90.90 | 8451.50.90 | 8472.90.30 | 8528.49.30 | 9402.90.10 |
8429.52.90 | 8451.80.00 | 8472.90.59 | 8528.52.00 | 9402.90.20 |
8430.10.00 | 8451.90.90 | 8472.90.99 | 8528.62.00 | 9406.10.10 |
8430.39.90 | 8452.29.10 | 8473.29.10 | 8529.90.11 | 9406.20.00 |
8430.49.10 | 8452.29.25 | 8473.29.90 | 8529.90.12 | 9406.90.10 |
8430.49.90 | 8452.29.90 | 8473.30.11 | 8529.90.19 | 9406.90.20 |
ANEXO II
NCM | Nº Ex | Alíquota (%) | Descrição |
8471.50.10 | - | 14,4 | - De pequena capacidade, baseadas em microprocessadores, com capacidade de instalação, dentro do mesmo gabinete, de unidades de memória da subposição 8471.70, podendo conter múltiplos conectores de expansão (slots), e valor FOB inferior ou igual a US$ 12.500,00, por unidade |
8471.60.52 | - | 10,8 | Teclados |
8473.30.90 | - | 7,2 | Outros |
8517.62.59 | 001 | 12,6 | - Qualquer produto classificado no código 8517.62.59, exceto equipamentos dos tipos switches, roteadores, conversores e bridges padrão HPNA (HPN, HomePNA) ou HCNA |
8517.62.72 | - | 14,4 | - De frequência inferior a 15 GHz e de taxa de transmissão inferior ou igual a 34 Mbit/s, exceto os interfones |
8901.90.00 | - | 12,6 | - Outras embarcações para o transporte de mercadorias ou para o transporte de pessoas e de mercadorias |
