DECRETO Nº 1.505, DE 26 DE OUTUBRO DE 2022
Introduz alterações no Regulamento do ICMS, aprovado pelo Decreto n° 2.212, de 20 de março de 2014, altera o Decreto n° 1.476, de 8 de setembro de 2022, que introduz alterações ao citado Regulamento, e dá outras providências.
<p class="tablepocp" style="text-align:justify"><span style="background:white">DECRETONº 1.505, DE 26 DE OUTUBRO DE2022.</span></p><p class="tablepocp"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:95.2pt;text-align:justify"><b><span style="background:white">Introduz alterações no Regulamento do ICMS, aprovadopelo Decreto n</span></b><span style="background:white">° <b>2.212, de 20 demarço de 2014, altera o Decreto n</b>° <b>1.476, de 8 de setembro de 2022, queintroduz alterações ao citado Regulamento, e dá outras providências.</b></span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">O GOVERNADOR DO ESTADO DE MATO GROSSO</span></b><span style="background:white">, no uso das atribuições que lhe são conferidas peloartigo 66, inciso III, da Constituição Estadual, e</span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">CONSIDERANDO</span></b><span style="background:white">as alterações promovidas no Convênio ICMS 142, de 14 de dezembro de 2018,publicado no Diário Oficial da União de 19 de dezembro de 2018, celebrado noâmbito do Conselho Nacional de Política Fazendária - CONFAZ, em decorrência doConvênio ICMS 154/2022, também celebrado pelo CONFAZ;</span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">CONSIDERANDO</span></b><span style="background:white">a necessidade de atualização da lista de bens e mercadorias elencadas noApêndice do Anexo X do RICMS/MT, em função das referidas alterações promovidasno Convênio ICMS 142/2018;</span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">CONSIDERANDO</span></b><span style="background:white">as alterações promovidas no Convênio ICMS 108/2022 pelo Convênio ICMS 164/2022,de 23 de setembro de 2022 (DOU 27/9/2022);</span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">CONSIDERANDO</span></b><span style="background:white">a necessidade de ajustar a data de início de vigência dos dispositivosindicados pelo Convênio ICMS 164/2022, conforme determina a respectiva cláusulaprimeira;</span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">CONSIDERANDO</span></b><span style="background:white">que a inclusão de produto no Regime de Substituição Tributária implica anecessidade de adequações técnicas por contribuintes, impactando diretamente asrelações comerciais do setor correspondente;</span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">CONSIDERANDO</span></b><span style="background:white">ainda a necessidade de prevenir desequilíbrios concorrenciais entre oscontribuintes, bem como oferecer segurança jurídica ao segmento;</span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">D E C R E T A:</span></b></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">Art. 1</span></b><span style="background:white">° OApêndice do Anexo X do Regulamento do ICMS, aprovado pelo Decreto n° 2.212, de20 de março de 2014, passa a vigorar com as alterações adiante indicadas:</span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">I </span></b><span style="background:white">- a partirde 1° de novembro de 2022, fica alterado o item 63.0 da Tabela XIX, conformesegue:</span></p><p class="tablepocp" align="center" style="text-align:center"><span style="background:white"><b>TABELA XIX</b></span></p><p class="tablepocp" align="center" style="text-align:center"><b><span style="background:white">(...)</span></b></p><p class="tablepocp"><span style="background:white"> </span></p><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;border:none"> <tbody><tr> <td width="14%" valign="top" style="width:14.38%;border:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">ITEM</span></p> </td> <td width="25%" valign="top" style="width:25.0%;border:solid windowtext 1.0pt; border-left:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">CEST</span></p> </td> <td width="27%" valign="top" style="width:27.86%;border:solid windowtext 1.0pt; border-left:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">NCM/SH</span></p> </td> <td width="32%" valign="top" style="width:32.74%;border:solid windowtext 1.0pt; border-left:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">DESCRIÇÃO</span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.38%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="25%" valign="top" style="width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="27%" valign="top" style="width:27.86%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="32%" valign="top" style="width:32.74%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.38%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">63.0</span></p> </td> <td width="25%" valign="top" style="width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">20.063.00</span></p> </td> <td width="27%" valign="top" style="width:27.86%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">3923.30.90</span></p> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">3924.10.00</span></p> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">3924.90.00</span></p> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">4014.90.90</span></p> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">7013</span></p> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white"> </span></p> </td> <td width="32%" valign="top" style="width:32.74%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt; font-family:"Arial",sans-serif;color:black;background:white">Mamadeiras<i> (cf. Convênio ICMS 154/2022 - efeitos a partir de 1° de novembro de 2022)</i></span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.38%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="25%" valign="top" style="width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="27%" valign="top" style="width:27.86%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="32%" valign="top" style="width:32.74%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt; font-family:"Arial",sans-serif;color:black;background:white">...</span></p> </td> </tr></tbody></table><p class="tablepocp"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">II </span></b><span style="background:white">- apartir de 1° de novembro de 2022, fica alterado o item 33.0 da Tabela XXVI, conformeredação adiante assinalada:</span></p><p class="tablepocp" align="center" style="text-align:center"><span style="background:white"><b>TABELA XXVI</b></span></p><p class="tablepocp" align="center" style="text-align:center"><b><span style="background:white">(...)</span></b></p><p class="tablepocp"><span style="background:white"> </span></p><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;border:none"> <tbody><tr> <td width="14%" valign="top" style="width:14.38%;border:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">ITEM</span></p> </td> <td width="25%" valign="top" style="width:25.0%;border:solid windowtext 1.0pt; border-left:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">CEST</span></p> </td> <td width="27%" valign="top" style="width:27.86%;border:solid windowtext 1.0pt; border-left:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">NCM/SH</span></p> </td> <td width="32%" valign="top" style="width:32.74%;border:solid windowtext 1.0pt; border-left:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">DESCRIÇÃO</span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.38%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="25%" valign="top" style="width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="27%" valign="top" style="width:27.86%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="32%" valign="top" style="width:32.74%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.38%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">33.0</span></p> </td> <td width="25%" valign="top" style="width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">28.033.00</span></p> </td> <td width="27%" valign="top" style="width:27.86%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">3923.30.90</span></p> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">3924.10.00</span></p> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">3924.90.00</span></p> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">4014.90.90</span></p> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">7013</span></p> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white"> </span></p> </td> <td width="32%" valign="top" style="width:32.74%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">Mamadeiras<i> (cf. Convênio ICMS 154/2022 - efeitos a partir de 1° de novembro de 2022)</i></span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.38%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="25%" valign="top" style="width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="27%" valign="top" style="width:27.86%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="32%" valign="top" style="width:32.74%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt; font-family:"Arial",sans-serif;color:black;background:white">...</span></p> </td> </tr></tbody></table><p class="tablepocp"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">Art. 2</span></b><span style="background:white">° O Decreton° 1.476, de 8 de setembro de 2022, que introduz alterações no Regulamento doICMS, aprovado pelo Decreto n° 2.212, de 20 de março de 2014, e dá outrasprovidências, passa a vigorar com as alterações adiante assinaladas:</span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">I </span></b><span style="background:white">- dadanova redação a íntegra do inciso I do artigo 1°, devendo ser promovida aalteração correspondente, conforme segue:</span></p><p class="tablepocp" style="text-align:justify;text-indent:44.45pt"><span style="background:white"> I - a partir de 1° de janeiro de 2023, ficamalterados os itens 1.0, 2.0, 3.0, 4.0 da Tabela XVII, bem como acrescentados ositens 1.1, 2.1, 4.1 e 117.0 à referida tabela, conforme segue:</span></p><p class="tablepocp" align="center" style="text-align:center"><span style="background:white"><b>TABELA XVII</b></span></p><p class="tablepocp" align="center" style="text-align:center"><b><span style="background:white">(...)</span></b></p><p class="tablepocp"><span style="background:white"> </span></p><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;border:none"> <tbody><tr> <td width="14%" valign="top" style="width:14.9%;border:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">ITEM</span></p> </td> <td width="24%" valign="top" style="width:24.84%;border:solid windowtext 1.0pt; border-left:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">CEST</span></p> </td> <td width="27%" valign="top" style="width:27.7%;border:solid windowtext 1.0pt; border-left:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">NCM/SH</span></p> </td> <td width="32%" valign="top" style="width:32.54%;border:solid windowtext 1.0pt; border-left:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">DESCRIÇÃO</span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.9%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">1.0</span></p> </td> <td width="24%" valign="top" style="width:24.84%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">17.001.00</span></p> </td> <td width="27%" valign="top" style="width:27.7%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">1704.90.10</span></p> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">1704.90.90</span></p> </td> <td width="32%" valign="top" style="width:32.54%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">Chocolate branco, coberturas de chocolate branco e outros produtos de confeitaria com manteiga de cacau, em embalagens de conteúdo inferior ou igual a 1 kg, exceto os classificados nos CEST 17.005.00 e 17.008.00 <i>(cf. Convênio ICMS 108/2022 e Convênio ICMS 164/2022 - efeitos a partir de 1° de janeiro de 2023)</i></span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.9%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">1.1</span></p> </td> <td width="24%" valign="top" style="width:24.84%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">17.001.01</span></p> </td> <td width="27%" valign="top" style="width:27.7%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">1704.90.10 1704.90.90</span></p> </td> <td width="32%" valign="top" style="width:32.54%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt; font-family:"Arial",sans-serif;color:black;background:white">Chocolate branco, coberturas de chocolate branco e outros produtos de confeitaria com manteiga de cacau, em embalagens de conteúdo superior a 1 kg e inferior ou igual a 2 kg, exceto os classificados nos CEST 17.005.00 e 17.008.00 <i>(cf. Convênio ICMS 108/2022 e Convênio ICMS 164/2022 - efeitos a partir de 1° de janeiro de 2023)</i></span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.9%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">2.0</span></p> </td> <td width="24%" valign="top" style="width:24.84%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">17.002.00</span></p> </td> <td width="27%" valign="top" style="width:27.7%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">1806.31.10 1806.31.20</span></p> </td> <td width="32%" valign="top" style="width:32.54%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt; font-family:"Arial",sans-serif;color:black;background:white">Chocolates ou outras preparações alimentícias que contenham cacau, em tabletes, barras ou paus, recheados, em recipientes ou embalagens imediatas de conteúdo inferior ou igual a 1 kg <i>(cf. Convênio ICMS 108/2022 e Convênio ICMS 164/2022 - efeitos a partir de 1° de janeiro de 2023)</i></span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.9%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">2.1</span></p> </td> <td width="24%" valign="top" style="width:24.84%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">17.002.01</span></p> </td> <td width="27%" valign="top" style="width:27.7%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">1806.31.10 1806.31.20</span></p> </td> <td width="32%" valign="top" style="width:32.54%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">Chocolates ou outras preparações alimentícias que contenham cacau, em tabletes, barras ou paus, recheados, em recipientes ou embalagens imediatas de conteúdo superior a 1 kg e inferior ou igual a 2 kg <i>(cf. Convênio ICMS 108/2022 e Convênio ICMS 164/2022 - efeitos a partir de 1° de janeiro de 2023)</i></span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.9%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">3.0</span></p> </td> <td width="24%" valign="top" style="width:24.84%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">17.003.00</span></p> </td> <td width="27%" valign="top" style="width:27.7%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">1806.32.10 1806.32.20</span></p> </td> <td width="32%" valign="top" style="width:32.54%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">Chocolates ou outras preparações alimentícias que contenham cacau, em tabletes, barras ou paus, não recheados, em recipientes ou embalagens imediatas de conteúdo inferior ou igual a 2 kg <i>(cf. Convênio ICMS 108/2022 e Convênio ICMS 164/2022 - efeitos a partir de 1° de janeiro de 2023)</i></span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.9%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">4.0</span></p> </td> <td width="24%" valign="top" style="width:24.84%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">17.004.00</span></p> </td> <td width="27%" valign="top" style="width:27.7%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">1806.90.00</span></p> </td> <td width="32%" valign="top" style="width:32.54%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt; font-family:"Arial",sans-serif;color:black;background:white">Chocolates e outras preparações alimentícias contendo cacau, em embalagens de conteúdo inferior ou igual a 1 kg, exceto os classificados nos CEST 17.005.01, 17.006.00, 17.006.02 e 17.007.00 <i>(cf. Convênio ICMS 108/2022 e Convênio ICMS 164/2022 - efeitos a partir de 1° de janeiro de 2023)</i></span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.9%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">4.1</span></p> </td> <td width="24%" valign="top" style="width:24.84%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">17.004.01</span></p> </td> <td width="27%" valign="top" style="width:27.7%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">1806.90.00</span></p> </td> <td width="32%" valign="top" style="width:32.54%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">Chocolates e outras preparações alimentícias contendo cacau, em embalagens de conteúdo superior a 1 kg e inferior ou igual a 2 kg, exceto os classificados nos CEST 17.005.01, 17.006.00, 17.006.02 e 17.007.00 <i>(cf. Convênio ICMS 108/2022 e Convênio ICMS 164/2022 - efeitos a partir de 1° de janeiro de 2023)</i></span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.9%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="24%" valign="top" style="width:24.84%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="27%" valign="top" style="width:27.7%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="32%" valign="top" style="width:32.54%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.9%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">117.0</span></p> </td> <td width="24%" valign="top" style="width:24.84%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">17.117.00</span></p> </td> <td width="27%" valign="top" style="width:27.7%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="a7-2tabelajustificado" style="margin:0cm;background:white;vertical-align: baseline"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">1806.20.00</span></p> </td> <td width="32%" valign="top" style="width:32.54%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">Outras preparações em blocos ou em barras, com peso superior a 2kg, ou no estado líquido, em pasta, em pó, grânulos ou formas semelhantes, em recipientes ou embalagens imediatas de conteúdo superior a 2kg <i>(cf. Convênio ICMS 108/2022 e Convênio ICMS 164/2022 - efeitos a partir de 1° de janeiro de 2023) </i></span></p> </td> </tr></tbody></table><p class="tablepocp" style="text-align:justify;text-indent:31.75pt"><span style="background:white"></span></p><p class="tablepocp"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">II </span></b><span style="background:white">- dadanova redação a íntegra do inciso III do artigo 1°, devendo ser promovida aalteração correspondente, conforme segue:</span></p><p class="tablepocp"><span style="background:white"> </span></p><p class="tablepocp" style="text-indent:31.75pt"><span style="background:white">III- a partir de 1° de janeiro de 2023, fica acrescentado o item 65.0 à TabelaXIX, na seguinte forma:</span></p><p class="tablepocp"><span style="background:white"> </span></p><p class="tablepocp" align="center" style="text-align:center"><span style="background:white">"<b>TABELA XIX</b></span></p><p class="tablepocp" align="center" style="text-align:center"><b><span style="background:white">(...)</span></b></p><p class="tablepocp"><span style="background:white"> </span></p><table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;border:none"> <tbody><tr> <td width="14%" valign="top" style="width:14.38%;border:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">ITEM</span></p> </td> <td width="25%" valign="top" style="width:25.0%;border:solid windowtext 1.0pt; border-left:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">CEST</span></p> </td> <td width="27%" valign="top" style="width:27.86%;border:solid windowtext 1.0pt; border-left:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">NCM/SH</span></p> </td> <td width="32%" valign="top" style="width:32.74%;border:solid windowtext 1.0pt; border-left:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">DESCRIÇÃO</span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.38%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="25%" valign="top" style="width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="27%" valign="top" style="width:27.86%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> <td width="32%" valign="top" style="width:32.74%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">...</span></p> </td> </tr> <tr> <td width="14%" valign="top" style="width:14.38%;border:solid windowtext 1.0pt; border-top:none;padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">65.0</span></p> </td> <td width="25%" valign="top" style="width:25.0%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">20.065.00</span></p> </td> <td width="27%" valign="top" style="width:27.86%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">5601.21.10</span></p> </td> <td width="32%" valign="top" style="width:32.74%;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0cm 1.4pt 0cm 1.4pt"> <p class="MsoNormal"><span style="font-size:7.0pt;font-family:"Arial",sans-serif; color:black;background:white">Algodão hidrófilo, não estéril, destinado à higiene pessoal (<i>efeitos a partir de 1° de janeiro de 2023).</i>"</span></p> </td> </tr></tbody></table><p class="tablepocp" style="text-align:justify;text-indent:25.4pt"><span style="background:white"></span></p><p class="tablepocp"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">Art. 3</span></b><span style="background:white">° Estedecreto entra em vigor na data da sua publicação, exceto em relação aosdispositivos com expressa indicação de termo de início, hipótese em que deveráser respeitada a data assinalada, bem como retroage os seus efeitos a 27 desetembro de 2022, quanto ao disposto no inciso I do respectivo artigo 2° e a 9de setembro de 2022, em relação ao previsto no inciso II do mencionado artigo,devendo ser promovidas as adequações correspondentes no Decreto n° 1.476/2022 eno Regulamento do ICMS, aprovado pelo Decreto n° 2.212, de 20 de março de 2014.</span></p><p class="tablepocp"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><b><span style="background:white">Art. 4</span></b><span style="background:white">° Revogam-seas disposições em contrário.</span></p><p class="tablepocp"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><span style="background:white">Palácio Paiaguás, em Cuiabá - MT, 26 de outubro de 2022, 201° da Independência e 134° da República.</span></p><p class="tablepocp" style="text-align:justify;text-indent:12.7pt"><span style="background:white"> </span></p><p class="tablepocp" align="center" style="text-align:center;text-indent:12.7pt"><span style="background:white"><img width="156" height="47" src="/apifront/portal/materia_imagens/imagem/404165"></span></p><p class="tablepocp" align="center" style="text-align:center;text-indent:12.7pt"><span style="background:white"> </span></p><p class="tablepocp" align="center" style="text-align:center;text-indent:12.7pt"><span style="background:white"><img width="143" height="40" src="/apifront/portal/materia_imagens/imagem/404166"></span></p><p class="tablepocp" align="center" style="text-align:center;text-indent:12.7pt"><span style="background:white"> </span></p><p class="tablepocp" align="center" style="text-align:center;text-indent:12.7pt"><span style="background:white"><img width="114" height="37" src="/apifront/portal/materia_imagens/imagem/404167"></span></p><p class="tablepocp" align="center" style="text-align:center;text-indent:12.7pt"><span style="background:white"> </span></p><style>@font-face { font-family: Wingdings; 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