{"id":9390,"date":"2025-12-05T12:15:49","date_gmt":"2025-12-05T12:15:49","guid":{"rendered":"https:\/\/simtax.com.br\/reforma\/reducao-60-alimentos-ibs-cbs-entenda-a-lista-completa-do-anexo-vii\/"},"modified":"2025-12-05T12:15:49","modified_gmt":"2025-12-05T12:15:49","slug":"reducao-60-alimentos-ibs-cbs-entenda-a-lista-completa-do-anexo-vii","status":"publish","type":"post","link":"https:\/\/simtax.com.br\/reforma\/reducao-60-alimentos-ibs-cbs-entenda-a-lista-completa-do-anexo-vii\/","title":{"rendered":"Redu\u00e7\u00e3o 60% alimentos IBS CBS: entenda a lista completa do Anexo VII"},"content":{"rendered":"\n\n

Redu\u00e7\u00e3o 60% alimentos IBS CBS: entenda o Art. 135 e o Anexo VII<\/h1>\n

A redu\u00e7\u00e3o 60% alimentos IBS CBS<\/strong> foi institu\u00edda pelo artigo 135 da Lei Complementar n\u00ba 214\/2025<\/a>. O benef\u00edcio aplica-se exclusivamente aos alimentos listados no Anexo VII, identificados por suas classifica\u00e7\u00f5es fiscais na NCM. A medida reduz a tributa\u00e7\u00e3o sobre alimentos amplamente consumidos pela popula\u00e7\u00e3o.<\/p>\n\n

1. O que diz o Art. 135 sobre a redu\u00e7\u00e3o 60% alimentos IBS CBS<\/h2>\n
\nFicam reduzidas em 60% as al\u00edquotas do IBS e da CBS incidentes sobre o fornecimento dos alimentos destinados ao consumo humano relacionados no Anexo VII.\n<\/blockquote>\n

A norma limita o benef\u00edcio aos itens listados e mant\u00e9m tributa\u00e7\u00e3o integral para produtos n\u00e3o classificados no Anexo VII.<\/p>\n\n

2. Diferen\u00e7a entre alimentos com al\u00edquota zero e alimentos com redu\u00e7\u00e3o de 60%<\/h2>\n\n\n\n
Grupo<\/th>Regra<\/th>Abrang\u00eancia<\/th><\/tr>\n<\/thead>\n
Cesta B\u00e1sica Nacional<\/td>IBS\/CBS zero<\/td>Itens essenciais<\/td><\/tr>\n
Anexo VII<\/td>Redu\u00e7\u00e3o de 60%<\/td>Itens importantes, mas n\u00e3o essenciais<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n

3. Observa\u00e7\u00f5es importantes sobre o uso do Anexo VII<\/h2>\n

Empresas devem observar criteriosamente a NCM. Produtos do Anexo I e Anexo XV j\u00e1 t\u00eam al\u00edquota zero e n\u00e3o entram na redu\u00e7\u00e3o 60% alimentos IBS CBS.<\/p>\n

4. Anexo VII organizado por categorias<\/h2>\n\n

4.1 Prote\u00ednas marinhas (crust\u00e1ceos e moluscos)<\/h3>\n\n\n\n\n\n
Item<\/th>\nDescri\u00e7\u00e3o<\/th>\nNCM\/SH<\/th>\n<\/tr>\n<\/thead>\n
1<\/td>\nCrust\u00e1ceos (exceto lagosta e lagostim) e moluscos conforme subposi\u00e7\u00f5es indicadas<\/td>\n0306.1, 0306.3 (exceto 0306.11, 0306.15.00, 0306.31.00, 0306.34.00, 0306.39.10), 0307.31.00, 0307.32.00, 0307.42.00, 0307.43, 0307.51.00, 0307.52.00, 0307.91.00, 0307.92.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

4.2 L\u00e1cteos processados<\/h3>\n\n\n\n\n\n
Item<\/th>\nDescri\u00e7\u00e3o<\/th>\nNCM\/SH<\/th>\n<\/tr>\n<\/thead>\n
2<\/td>\nLeite fermentado, bebidas e compostos l\u00e1cteos<\/td>\n0403.20.00, 0403.90.00, 2202.99.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n

4.3 Produtos naturais<\/h3>\n\n\n\n\n\n
Item<\/th>\nDescri\u00e7\u00e3o<\/th>\nNCM\/SH<\/th>\n<\/tr>\n<\/thead>\n
3<\/td>\nMel natural<\/td>\n0409.00.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

4.4 Farinhas, grumos e s\u00eamolas<\/h3>\n\n\n\n\n\n\n\n\n
Item<\/th>\nDescri\u00e7\u00e3o<\/th>\nNCM\/SH<\/th>\n<\/tr>\n<\/thead>\n
4<\/td>\nFarinhas das posi\u00e7\u00f5es 1101.00, 1102, 1105, 1106 e 1208 (exceto Anexo I)<\/td>\nDiversas<\/td>\n<\/tr>\n
5<\/td>\nGrumos e s\u00eamolas de cereais<\/td>\n1103.11.00, 1103.19.00<\/td>\n<\/tr>\n
6<\/td>\nGr\u00e3os de cereais<\/td>\n1104.1, 1104.2<\/td>\n<\/tr>\n
7<\/td>\nAmido de milho<\/td>\n1108.12.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

4.5 \u00d3leos vegetais<\/h3>\n\n\n\n\n\n
Item<\/th>\nDescri\u00e7\u00e3o<\/th>\nNCM\/SH<\/th>\n<\/tr>\n<\/thead>\n
8<\/td>\n\u00d3leos vegetais (soja, milho, canola, girassol, algod\u00e3o etc.)<\/td>\n1507.90; posi\u00e7\u00f5es 15.08, 15.11, 15.12, 15.13, 15.14, 15.15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

4.6 Massas aliment\u00edcias<\/h3>\n\n\n\n\n\n
Item<\/th>\nDescri\u00e7\u00e3o<\/th>\nNCM\/SH<\/th>\n<\/tr>\n<\/thead>\n
9<\/td>\nMassas aliment\u00edcias<\/td>\n1902.20.00, 1902.30.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

4.7 Sucos e polpas naturais<\/h3>\n\n\n\n\n\n\n
Item<\/th>\nDescri\u00e7\u00e3o<\/th>\nNCM\/SH<\/th>\n<\/tr>\n<\/thead>\n
10<\/td>\nSucos naturais sem a\u00e7\u00facar ou conservantes<\/td>\n2009<\/td>\n<\/tr>\n
11<\/td>\nPolpas de frutas ou hort\u00edcolas sem a\u00e7\u00facar e sem conservantes<\/td>\n2008<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

4.8 P\u00e3es e derivados<\/h3>\n\n\n\n\n\n\n
Item<\/th>\nDescri\u00e7\u00e3o<\/th>\nNCM\/SH<\/th>\n<\/tr>\n<\/thead>\n
12<\/td>\nP\u00e3o de forma<\/td>\n1905.90.10<\/td>\n<\/tr>\n
13<\/td>\nExtrato de tomate<\/td>\n2002.90.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

4.9 Frutas, hortali\u00e7as e vegetais<\/h3>\n\n\n\n\n\n
Item<\/th>\nDescri\u00e7\u00e3o<\/th>\nNCM\/SH<\/th>\n<\/tr>\n<\/thead>\n
14<\/td>\nFrutas e hort\u00edcolas sem a\u00e7\u00facar (exceto casca rija n\u00e3o regional e itens dos Anexos I e XV)<\/td>\nCap\u00edtulos 7 e 8 (exceto 07.11, 08.12, 0814.00.00)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n

4.10 Cereais e oleaginosas<\/h3>\n\n\n\n\n\n
Item<\/th>\nDescri\u00e7\u00e3o<\/th>\nNCM\/SH<\/th>\n<\/tr>\n<\/thead>\n
15<\/td>\nCereais (cap\u00edtulo 10) e sementes\/frutos oleaginosos (cap\u00edtulo 12), exceto os do Anexo I<\/td>\nCap\u00edtulos 10 e 12<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

4.11 Hortali\u00e7as preparadas<\/h3>\n\n\n\n\n\n
Item<\/th>\nDescri\u00e7\u00e3o<\/th>\nNCM\/SH<\/th>\n<\/tr>\n<\/thead>\n
16<\/td>\nProdutos hort\u00edcolas pr\u00e9-cozidos ou cozidos sem aditivos<\/td>\n2004, 2005, 2002.10.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

4.12 Frutas de casca rija, amendoins e sementes<\/h3>\n\n\n\n\n\n
Item<\/th>\nDescri\u00e7\u00e3o<\/th>\nNCM\/SH<\/th>\n<\/tr>\n<\/thead>\n
17<\/td>\nFrutas de casca rija regionais, amendoins e sementes torrados\/cozidos sem adi\u00e7\u00e3o<\/td>\n2008.1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

5. Conclus\u00e3o<\/h2>\n

O Anexo VII do artigo 135 representa um marco para a redu\u00e7\u00e3o 60% alimentos IBS CBS. O benef\u00edcio amplia acessibilidade alimentar, reduz custos e melhora previsibilidade para ind\u00fastria, varejo e consumidores.<\/p>\n

O uso correto da NCM \u00e9 essencial para a aplica\u00e7\u00e3o adequada da redu\u00e7\u00e3o, garantindo conformidade e seguran\u00e7a jur\u00eddica.<\/p>\n\t\t\t

Contato para informa\u00e7\u00f5es sobre Ferramentas, Consultoria, Mentoria ou Treinamento:<\/h2>\t\t

\u25ba E-mail: comercial@simtax.com.br
\u25ba (11) 97543-4715\u00a0<\/a><\/p>

Compartilhe:<\/p>\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t

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Redu\u00e7\u00e3o 60% alimentos IBS CBS: veja como funciona o Anexo VII, quais alimentos recebem o benef\u00edcio e como isso impacta pre\u00e7os e opera\u00e7\u00f5es fiscais.<\/p>\n","protected":false},"author":1,"featured_media":9391,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-9390","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reforma-tributaria"],"yoast_head":"\nRedu\u00e7\u00e3o 60% alimentos IBS CBS: entenda a lista completa do Anexo VII - Simtax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/simtax.com.br\/reforma\/reducao-60-alimentos-ibs-cbs-entenda-a-lista-completa-do-anexo-vii\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Redu\u00e7\u00e3o 60% alimentos IBS CBS: entenda a lista completa do Anexo VII - 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