Publicado em
18/11/2025 14h46
Atualizado em
18/11/2025 16h51
Resposta
O Anexo da Portaria Interministerial MDIC/MF Nº 88, de 11 de dezembro de 2024 relaciona as máquinas, os equipamentos, os aparelhos e os instrumentos classificados nos códigos da Tabela de Incidência do Imposto sobre Produtos Industrializados - TIPI cujas aquisições estão alcançadas pela depreciação acelerada prevista na Lei nº 14.871, de 28 de maio de 2024.
São contemplados os seguintes códigos TIPI/NCM:
7304.1
8419.89
8430.3
8453.10
8479.82
8514.40.00
9027.50
7305.1
84.20
8430.4
8453.20.00
8479.83.00
8515.1
9027.8
7306.1
8421.11
8430.50.00
8453.80.00
8479.89.1
8515.2
9027.90.10
8207.30.00
8421.12.90
8430.6
84.54
8479.89.2
8515.3
9028.10.19
8402.1
8421.19
8434.20
84.55
8479.89.40
8515.80
9028.10.90
8402.20.00
8421.21.00
8436.10.00
84.56
8479.89.91
8528.52.00
9028.20
8403.10
8421.22.00
8437.10.00
84.57
8479.89.99
8531.20.00
9028.30.11
8404.10
8421.29.20
8437.80
84.58
84.80
8537.10.19
9028.30.21
8404.20.00
8421.29.30
8438.10.00
84.59
8481.10.00
8537.10.30
9028.30.31
8405.10.00
8421.29.90
8438.20
84.60
8481.20.90
8543.10.00
9030.10
8406.8
8421.39
8438.30.00
84.61
8481.30.00
8543.20.00
9030.20
8408.90.10
8421.91.91
8438.50.00
84.62
8481.40.00
8543.30
9030.31.00
8412.2
8421.99.91
8438.60.00
84.63
8481.80.2
8543.70.1
9030.32.00
8412.3
8422.20.00
8438.80
84.64
8481.80.39
8543.70.3
9030.33.1
8412.80.00
8422.30.10
8439.10
84.65
8481.80.92
8543.70.40
9030.33.29
8413.19.00
8422.30.2
8439.20.00
8467.1
8481.80.93
8543.70.50
9030.33.90
8413.40.00
8422.40
8439.30
8467.29.93
8481.80.94
8543.70.91
9030.39
8413.50
8423.20.00
8439.99.10
8467.8
8481.80.95
8543.70.99
9030.40
8413.60
8423.30
8440.10
8468.20.00
8481.80.96
86.01
9030.8
8413.70
8423.8
8441.10
8468.80
8481.80.97
86.02
9031.10.00
8413.8
8424.20.00
8441.20.00
8471.30
8481.80.99
86.03
9031.20
8414.10.00
8424.30
8441.30
8471.4
8483.40
8604.00
9031.4
8414.30.19
8424.89.20
8441.40.00
8471.50
8485.10.00
8605.00
9031.80
8414.30.99
8424.89.90
8441.80.00
8471.60.5
8485.20.00
86.06
9032.10
8414.40
8425.11.00
8442.30
8471.60.6
8485.30.00
8608.00
9032.20.00
8414.59.90
8425.19.90
8442.50.00
8471.60.90
8485.80.00
8609.00.00
9032.81.00
8414.80.1
8425.3
8443.1
8471.70
8486.10.00
8701.2
9032.89.11
8414.80.3
84.26
8443.3
8471.80.00
8486.20.00
8701.30.00
9032.89.8
8414.80.90
84.27
8444.00
8471.90
8486.30.00
8701.9
8415.81.90
8428.10.00
84.45
8474.10.00
8486.40.00
87.04
8415.82.90
8428.20
84.46
8474.20
8501.10.11
8705.10.20
8415.83.00
8428.3
8447.1
8474.3
8501.10.29
8705.10.30
8416.10.00
8428.40.00
8447.20.2
8474.80
8501.33.10
8705.10.90
8416.20
8428.60.00
8447.20.30
8475.10.00
8501.34.1
8705.20.00
8416.30.00
8428.70.00
8447.90
8475.2
8501.40.2
8705.40.00
8417.10
8428.90.20
8448.1
8477.10
8501.5
8705.90.90
8417.20.00
8428.90.30
8449.00.10
8477.20
8504.2
8709.1
8417.80
8428.90.90
8449.00.20
8477.30
8504.31.91
8716.3
8418.61.00
8429.1
8449.00.80
8477.40
8504.33.00
9016.00
8418.69.10
8429.20
8450.20
8477.5
8504.34.00
9024.10
8418.69.20
8429.30.00
8451.10.00
8477.80
8504.40.30
9024.80
8418.69.91
8429.40.00
8451.29
8479.10
8504.40.40
9026.10.11
8418.69.99
8429.51.19
8451.30.10
8479.20.00
8504.40.50
9026.10.2
8419.3
8429.51.2
8451.30.99
8479.30.00
8504.40.90
9026.20
8419.40
8429.51.9
8451.40
8479.40.00
8508.60.00
9026.80.00
8419.50
8429.52
8451.50
8479.50.00
8514.1
9027.10.00
8419.60.00
8429.59.00
8451.80.00
8479.60.00
8514.20
9027.20
8419.81.10
8430.10.00
8452.2
8479.81
8514.3
9027.30