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 08/21, 08/22 e 12/23 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 |
Fonte: https://www.in.gov.br/en/web/dou/-/resolucao-gecex-n-732-de-20-de-maio-de-2025-630704307
