CLASSIFICAÇÃO FISCAL · NCM
8523.51.10
29 produtos cadastrados

Cartões de memória (memory cards). Classificação fiscal do NCM 8523.51.10.

⚠ As informações fiscais são exibidas para consulta e devem ser validadas pelo responsável tributário da empresa.
Carga tributária média — IBPT
Federal (nacional)
15.92%
Federal (importado)
23.03%
Estadual (média UF)
15.18%
Municipal
0.00%
Ver por estado (UF)
UFFederal nac.Federal imp.EstadualMunicipal
AC15.96%21.16%7.00%0.00%
AC15.17%20.37%7.00%0.00%
AC13.81%19.01%7.00%0.00%
AL15.91%21.05%20.00%0.00%
AL15.14%20.28%20.00%0.00%
AL13.81%18.95%20.00%0.00%
AM16.89%23.28%12.00%0.00%
AM15.81%22.20%12.00%0.00%
AM13.95%20.34%12.00%0.00%
AP17.89%25.56%7.00%0.00%
AP16.50%24.17%7.00%0.00%
AP14.09%21.76%7.00%0.00%
BA16.25%21.82%12.00%0.00%
BA15.37%20.94%12.00%0.00%
BA13.85%19.42%12.00%0.00%
CE19.67%29.61%28.00%0.00%
CE17.72%27.66%28.00%0.00%
CE14.35%24.29%28.00%0.00%
DF15.96%21.16%12.00%0.00%
DF15.17%20.37%12.00%0.00%
DF13.81%19.01%12.00%0.00%
ES18.11%26.06%25.00%0.00%
ES16.65%24.60%25.00%0.00%
ES14.12%22.07%25.00%0.00%
GO15.41%19.92%17.00%0.00%
GO14.80%19.31%17.00%0.00%
GO13.73%18.24%17.00%0.00%
MA15.96%21.16%12.00%0.00%
MA15.17%20.37%12.00%0.00%
MA13.81%19.01%12.00%0.00%
MG14.32%24.01%18.00%0.00%
MG19.47%29.16%18.00%0.00%
MG17.59%27.28%18.00%0.00%
MS19.11%28.35%17.00%0.00%
MS17.34%26.58%17.00%0.00%
MS14.27%23.51%17.00%0.00%
MT17.55%24.79%17.00%0.00%
MT16.27%23.51%17.00%0.00%
MT14.04%21.28%17.00%0.00%
PA17.34%24.31%19.00%0.00%
PA16.12%23.09%19.00%0.00%
PA14.01%20.98%19.00%0.00%
PB15.96%21.16%27.00%0.00%
PB15.17%20.37%7.00%0.00%
PB13.81%19.01%27.00%0.00%
PE18.34%26.58%18.00%0.00%
PE16.81%25.05%18.00%0.00%
PE14.16%22.40%18.00%0.00%
PI18.78%27.59%12.00%0.00%
PI17.11%25.92%12.00%0.00%
PI14.22%23.03%12.00%0.00%
PR18.96%28.00%19.00%0.00%
PR17.23%26.27%19.00%0.00%
PR14.25%23.29%19.00%0.00%
RJ17.66%25.03%20.00%0.00%
RJ16.34%23.71%20.00%0.00%
RJ14.06%21.43%20.00%0.00%
RN20.15%29.23%18.00%0.00%
RN18.12%27.20%18.00%0.00%
RN14.46%23.54%18.00%0.00%
RO18.39%26.70%7.00%0.00%
RO16.84%25.15%7.00%0.00%
RO14.16%22.47%7.00%0.00%
RR17.55%24.79%7.00%0.00%
RR16.27%23.51%7.00%0.00%
RR14.04%21.28%7.00%0.00%
RS15.96%21.16%17.00%0.00%
RS15.17%20.37%17.00%0.00%
RS13.81%19.01%17.00%0.00%
SC18.67%27.33%3.40%0.00%
SC17.03%25.69%3.40%0.00%
SC14.20%22.86%3.40%0.00%
SE15.97%21.18%13.00%0.00%
SE15.18%20.39%13.00%0.00%
SE13.81%19.02%13.00%0.00%
SP14.14%22.27%12.00%0.00%
SP18.25%26.38%12.00%0.00%
SP16.75%24.88%12.00%0.00%
TO16.31%21.96%20.00%0.00%
TO15.42%21.07%20.00%0.00%
TO13.86%19.51%20.00%0.00%

Fonte: IBPT (Instituto Brasileiro de Planejamento e Tributação) — versão 23.2.E. Percentuais aproximados de tributos sobre o NCM 8523.51.10, para referência. A carga real depende do regime tributário, da operação e da UF — valide com o responsável tributário.

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Perguntas frequentes
O que é o NCM 8523.51.10?

O NCM 8523.51.10 é um código da Nomenclatura Comum do Mercosul usado para classificar a mercadoria para fins fiscais e aduaneiros.

Como validar a classificação fiscal deste NCM?

A classificação fiscal deve ser validada pelo responsável tributário da empresa, considerando a natureza exata do produto e a legislação vigente.