{"id":1732,"date":"2026-09-24T14:30:21","date_gmt":"2026-09-24T17:30:21","guid":{"rendered":"https:\/\/smartcomex.io\/?p=1732"},"modified":"2026-09-24T14:43:56","modified_gmt":"2026-09-24T17:43:56","slug":"courier-cclasstrib-na-dir-como-classificar-cada-item-de-mercadoria-no-siscomex-remessa","status":"publish","type":"post","link":"https:\/\/smartcomex.io\/pt-br\/blog\/courier-cclasstrib-na-dir-como-classificar-cada-item-de-mercadoria-no-siscomex-remessa\/","title":{"rendered":"Courier &#8211; cClassTrib na DIR: como classificar cada item de mercadoria no Siscomex Remessa"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;40px||40px||true|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.27.9&#8243; _module_preset=&#8221;default&#8221; width=&#8221;90%&#8221; max_width=&#8221;1024px&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_code admin_label=&#8221;Estilos do post&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<style>.sc-post{--sc-navy:#0D082C;--sc-green:#0CF25C;--sc-green-dk:#0A9E3F;--sc-line:#E4E2EE;--sc-soft:#F4F3F9;color:#2A2745;font-size:18px;line-height:1.7}.sc-post h2{color:var(--sc-navy);font-weight:700;font-size:30px;line-height:1.25;margin:0 0 18px;padding:0}.sc-post h2:before{content:\"\";display:block;width:48px;height:5px;border-radius:3px;background:var(--sc-green);margin-bottom:16px}.sc-post p{padding-bottom:1em}.sc-post ul,.sc-post ol{padding:0 0 1em 1.3em;line-height:1.7}.sc-post li{margin-bottom:.5em}.sc-post code{background:var(--sc-soft);color:var(--sc-navy);padding:2px 7px;border-radius:5px;font-size:.9em}.sc-post strong{color:var(--sc-navy)}.sc-lead{font-size:21px;line-height:1.6;color:var(--sc-navy);border-left:5px solid var(--sc-green);padding-left:22px}.sc-kicker{display:inline-block;background:var(--sc-green);color:var(--sc-navy);font-weight:700;font-size:13px;letter-spacing:.14em;text-transform:uppercase;padding:6px 14px;border-radius:5px;margin-bottom:18px}.sc-dates{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin:8px 0 22px}.sc-date{background:var(--sc-navy);color:#fff;border-radius:14px;padding:22px 24px}.sc-date .d{font-size:40px;font-weight:800;color:var(--sc-green);line-height:1}.sc-date .l{font-size:12px;font-weight:700;letter-spacing:.14em;text-transform:uppercase;opacity:.7;margin:8px 0 10px}.sc-date p{color:#fff;font-size:16px;line-height:1.5;padding:0;margin:0}.sc-date strong{color:#fff}.sc-rules{counter-reset:r;list-style:none;padding:0!important;margin:0 0 10px}.sc-rules li{counter-increment:r;position:relative;padding:16px 0 16px 72px;border-top:1px solid var(--sc-line);margin:0}.sc-rules li:last-child{border-bottom:1px solid var(--sc-line)}.sc-rules li:before{content:\"0\" counter(r);position:absolute;left:0;top:10px;font-size:40px;font-weight:800;color:var(--sc-green-dk);line-height:1}.sc-table-wrap{overflow-x:auto;-webkit-overflow-scrolling:touch;margin:6px 0 10px}.sc-table{width:100%;min-width:620px;border-collapse:separate;border-spacing:0 6px;font-size:16px;line-height:1.45;border:0;margin:0}.sc-table th{background:var(--sc-navy);color:var(--sc-green);text-align:left;font-size:12px;letter-spacing:.12em;text-transform:uppercase;padding:14px 20px;border:0}.sc-table th:first-child{border-radius:10px 0 0 10px} .sc-table th:last-child{border-radius:0 10px 10px 0}.sc-table td{background:var(--sc-soft);padding:14px 20px;vertical-align:top;border:0}.sc-table td:first-child{border-radius:10px 0 0 10px;font-weight:800;color:var(--sc-navy);width:80px}.sc-table td:last-child{border-radius:0 10px 10px 0}.sc-table tr.hl td{background:#E3FBEA}.sc-table .code{font-weight:700;color:var(--sc-navy);white-space:nowrap}.sc-table th.nt{text-transform:none;letter-spacing:.06em}.sc-table th:nth-child(2){width:34%}.sc-post>:last-child,.sc-post>.et_pb_text_inner>:last-child{padding-bottom:0!important;margin-bottom:0!important}.sc-note{font-size:14px;color:#6B6885;line-height:1.55}.sc-alert{background:var(--sc-navy);color:#fff;border-radius:16px;padding:28px 30px}.sc-alert h2{color:#fff}.sc-alert p,.sc-alert li{color:#fff}.sc-alert strong{color:var(--sc-green)}.sc-codes{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin:6px 0 16px}.sc-code{background:var(--sc-soft);border-left:5px solid var(--sc-green);border-radius:10px;padding:16px 20px}.sc-code.main{background:#E3FBEA}.sc-code .c{font-size:26px;font-weight:800;color:var(--sc-navy);line-height:1.1}.sc-code p{font-size:15px;line-height:1.45;padding:6px 0 0;margin:0}.sc-fix{background:var(--sc-green);color:var(--sc-navy);border-radius:12px;padding:16px 22px!important;font-weight:500}.sc-fix strong{color:var(--sc-navy)}.sc-cta{background:var(--sc-navy);border-radius:18px;padding:34px;color:#fff;text-align:left}.sc-cta h2{color:var(--sc-green)} .sc-cta h2:before{display:none}.sc-cta p{color:#fff}@media (max-width:767px){.sc-post{font-size:17px}.sc-post h2{font-size:25px}.sc-dates,.sc-codes{grid-template-columns:1fr}.sc-lead{font-size:19px}.sc-alert,.sc-cta{padding:24px 22px}}<\/style>\n<p>[\/et_pb_code][et_pb_text admin_label=&#8221;Introdu\u00e7\u00e3o&#8221; module_class=&#8221;sc-post&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<span class=\"sc-kicker\">Siscomex Remessa \u00b7 Reforma Tribut\u00e1ria<\/span><\/p>\n<p class=\"sc-lead\">A partir de 1\u00ba de outubro de 2026, toda DIR registrada no Siscomex Remessa precisa informar o <strong>cClassTrib<\/strong> e a <strong>NCM<\/strong> em cada item. Veja como chegar ao c\u00f3digo certo a partir do regime de tributa\u00e7\u00e3o que sua opera\u00e7\u00e3o j\u00e1 informa.<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Contexto&#8221; module_class=&#8221;sc-post&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p>A Reforma Tribut\u00e1ria do Consumo chegou \u00e0s importa\u00e7\u00f5es por remessa expressa. A Receita Federal alterou as regras da Declara\u00e7\u00e3o de Importa\u00e7\u00e3o de Remessa (DIR), e dois campos passam a ser obrigat\u00f3rios em cada item de mercadoria: a NCM e o cClassTrib, o C\u00f3digo de Classifica\u00e7\u00e3o Tribut\u00e1ria do IBS e da CBS.<\/p>\n<p>A d\u00favida mais comum entre as operadoras \u00e9 qual c\u00f3digo usar. A boa not\u00edcia \u00e9 que o ponto de partida j\u00e1 est\u00e1 na DIR: o regime de tributa\u00e7\u00e3o informado em cada item indica o cClassTrib correspondente. Neste artigo, reunimos as orienta\u00e7\u00f5es que a Receita Federal (DICAE\/COANA) enviou \u00e0s operadoras de remessas e organizamos tudo o que voc\u00ea precisa para classificar corretamente.<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;O que muda e quando&#8221; module_class=&#8221;sc-post&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;45px|||||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h2>O que muda e quando<\/h2>\n<div class=\"sc-dates\">\n<div class=\"sc-date\">\n<div class=\"d\">29\/09<\/div>\n<div class=\"l\">Nova vers\u00e3o em produ\u00e7\u00e3o<\/div>\n<p>O Siscomex Remessa \u00e9 atualizado durante a parada das 1h \u00e0s 3h. O retorno da Solicita\u00e7\u00e3o de DARF passa a trazer o c\u00f3digo PIX copia e cola (<code>qrCodePix<\/code>).<\/p>\n<\/div>\n<div class=\"sc-date\">\n<div class=\"d\">01\/10<\/div>\n<div class=\"l\">Campos obrigat\u00f3rios<\/div>\n<p><strong>NCM e cClassTrib<\/strong> passam a ser exigidos em todos os itens das DIRs registradas a partir de 0h.<\/p>\n<\/div>\n<\/div>\n<ul>\n<li><strong>NCM (atributo <code>codElementoNcm<\/code>):<\/strong> 6 ou 8 d\u00edgitos num\u00e9ricos, conforme a tabela de NCM do Sistema de Tabelas Aduaneiras da Receita Federal, em 100% das DIRs.<\/li>\n<li><strong>cClassTrib:<\/strong> 6 d\u00edgitos num\u00e9ricos, conforme a tabela oficial de classifica\u00e7\u00f5es tribut\u00e1rias dispon\u00edvel em piloto-cbs.tributos.gov.br.<\/li>\n<\/ul>\n<p>A mesma vers\u00e3o tamb\u00e9m passa a validar o n\u00famero da remessa. Se ele tiver letras, elas precisam estar em caixa alta.<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Tr\u00eas regras&#8221; module_class=&#8221;sc-post&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;45px|||||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h2>Tr\u00eas regras para informar o cClassTrib<\/h2>\n<ol class=\"sc-rules\">\n<li><strong>Formato:<\/strong> s\u00e3o sempre 6 d\u00edgitos num\u00e9ricos, de acordo com a tabela oficial.<\/li>\n<li><strong>Granularidade:<\/strong> cada item de mercadoria da DIR recebe o seu pr\u00f3prio cClassTrib.<\/li>\n<li><strong>Sem CST:<\/strong> a Receita confirmou que n\u00e3o \u00e9 necess\u00e1rio informar o CST, apenas o cClassTrib.<\/li>\n<\/ol>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Tabela de refer\u00eancia&#8221; module_class=&#8221;sc-post&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||45px|||&#8221; custom_padding=&#8221;45px|||||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h2>Do regime da DIR ao cClassTrib<\/h2>\n<p>O racioc\u00ednio \u00e9 direto. Voc\u00ea j\u00e1 informa o regime de tributa\u00e7\u00e3o de cada item, que define o tratamento do Imposto de Importa\u00e7\u00e3o. A tabela de refer\u00eancia da Receita relaciona cada regime ao cClassTrib que indica o tratamento do IBS e da CBS.<\/p>\n<div class=\"sc-table-wrap\">\n<table class=\"sc-table\">\n<thead>\n<tr>\n<th><span style=\"color: #ffffff;\">Regime<\/span><\/th>\n<th><span style=\"color: #ffffff;\">Classifica\u00e7\u00e3o<\/span><\/th>\n<th class=\"nt\"><span style=\"color: #ffffff;\">cClassTrib indicado<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2<\/td>\n<td>Imunidade, outros<\/td>\n<td><span class=\"code\">410009<\/span> (fonogramas e videofonogramas musicais produzidos no Brasil); demais casos sem base legal para DIR<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Isen\u00e7\u00e3o, outros<\/td>\n<td><span class=\"code\">000001<\/span> (entes p\u00fablicos e organismos internacionais), <span class=\"code\">410003*<\/span> (amostras sem valor comercial), <span class=\"code\">400003*<\/span> (bagagem desacompanhada, itens de uso pessoal)<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>Suspens\u00e3o<\/td>\n<td>Sem base legal para uso da DIR<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>N\u00e3o incid\u00eancia, outros<\/td>\n<td><span class=\"code\">410037*<\/span><\/td>\n<\/tr>\n<tr class=\"hl\">\n<td>7<\/td>\n<td>Tributa\u00e7\u00e3o Simplificada<\/td>\n<td><span class=\"code\">000001<\/span><\/td>\n<\/tr>\n<tr>\n<td>11<\/td>\n<td>Medicamento pessoa f\u00edsica<\/td>\n<td><span class=\"code\">000001<\/span>, <span class=\"code\">200009<\/span>, <span class=\"code\">200032<\/span> ou <span class=\"code\">200053<\/span> (ver abaixo)<\/td>\n<\/tr>\n<tr>\n<td>12<\/td>\n<td>Imunidade, livros\/jornais\/peri\u00f3dicos<\/td>\n<td><span class=\"code\">410008<\/span><\/td>\n<\/tr>\n<tr>\n<td>16<\/td>\n<td>N\u00e3o incid\u00eancia, pap\u00e9is\/documentos<\/td>\n<td><span class=\"code\">410999*<\/span><\/td>\n<\/tr>\n<tr class=\"hl\">\n<td>23<\/td>\n<td>PRC \u2013 Pessoa Jur\u00eddica<\/td>\n<td><span class=\"code\">000001<\/span><\/td>\n<\/tr>\n<tr class=\"hl\">\n<td>24<\/td>\n<td>PRC \u2013 Redu\u00e7\u00e3o \u2013 PF (at\u00e9 USD 50)<\/td>\n<td><span class=\"code\">000001<\/span><\/td>\n<\/tr>\n<tr class=\"hl\">\n<td>25<\/td>\n<td>PRC \u2013 Integral \u2013 PF (acima de USD 50)<\/td>\n<td><span class=\"code\">000001<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"sc-note\">* C\u00f3digos que a Receita classificou como minuta. Foram adiantados como refer\u00eancia, sem efeitos legais, at\u00e9 a publica\u00e7\u00e3o formal. Em verde, os regimes que seguem a regra geral 000001.<br \/>Fonte: Receita Federal, DICAE\/COANA, tabela de refer\u00eancia atualizada em 10\/09\/2026.<\/p>\n<p>Na pr\u00e1tica, <strong>a maioria das opera\u00e7\u00f5es usar\u00e1 o c\u00f3digo 000001<\/strong>, que corresponde \u00e0 tributa\u00e7\u00e3o integral do IBS e da CBS com base no Art. 63 da LC n\u00ba 214\/2025. Isso vale para a Tributa\u00e7\u00e3o Simplificada e para todas as modalidades do Programa Remessa Conforme.<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Aten\u00e7\u00e3o II x IBS\/CBS&#8221; module_class=&#8221;sc-post sc-alert&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h2>Aten\u00e7\u00e3o: II e IBS\/CBS n\u00e3o seguem a mesma l\u00f3gica<\/h2>\n<p>Este \u00e9 o ponto que mais gera erro. <strong>O tratamento do Imposto de Importa\u00e7\u00e3o nem sempre se repete no IBS e na CBS.<\/strong> Uma isen\u00e7\u00e3o de II pode corresponder, no IBS e na CBS, a imunidade, n\u00e3o incid\u00eancia ou at\u00e9 tributa\u00e7\u00e3o integral, dependendo do caso.<\/p>\n<p>Dois exemplos deixam isso claro:<\/p>\n<ul>\n<li><strong>Entes p\u00fablicos e organismos internacionais:<\/strong> s\u00e3o isentos de II (regime 3), mas o cClassTrib indicado \u00e9 000001, ou seja, tributa\u00e7\u00e3o integral pelo IBS e pela CBS.<\/li>\n<li><strong>Medicamentos para pessoa f\u00edsica:<\/strong> t\u00eam al\u00edquota 0% de II (regime 11), mas a regra geral no IBS e na CBS tamb\u00e9m \u00e9 a tributa\u00e7\u00e3o integral (000001).<\/li>\n<\/ul>\n<p>Por isso, n\u00e3o basta replicar a l\u00f3gica do II. \u00c9 preciso seguir a tabela de refer\u00eancia item a item.<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Medicamentos PF&#8221; module_class=&#8221;sc-post&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;45px|||||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h2>Medicamentos para pessoa f\u00edsica: o caso mais delicado<\/h2>\n<p>No regime 11, o c\u00f3digo padr\u00e3o \u00e9 000001, e os demais s\u00f3 se aplicam quando o medicamento se enquadra nas exce\u00e7\u00f5es previstas na LC n\u00ba 214\/2025:<\/p>\n<div class=\"sc-codes\">\n<div class=\"sc-code main\">\n<div class=\"c\">000001<\/div>\n<p><strong>Regra geral<\/strong>, quando o medicamento n\u00e3o se enquadra nas exce\u00e7\u00f5es.<\/p>\n<\/div>\n<div class=\"sc-code\">\n<div class=\"c\">200009<\/div>\n<p>Al\u00edquota 0% de CBS\/IBS (Art. 146, caput).<\/p>\n<\/div>\n<div class=\"sc-code\">\n<div class=\"c\">200032<\/div>\n<p>Al\u00edquota reduzida em 60% de CBS\/IBS (Art. 133).<\/p>\n<\/div>\n<div class=\"sc-code\">\n<div class=\"c\">200053<\/div>\n<p>Al\u00edquota 0% de CBS\/IBS (Art. 146, \u00a7 1\u00ba, III).<\/p>\n<\/div>\n<\/div>\n<p class=\"sc-fix\">Fique atento a uma corre\u00e7\u00e3o. Na tabela preliminar enviada em setembro, a \u00faltima hip\u00f3tese aparecia como 200033. <strong>A Receita corrigiu o c\u00f3digo para 200053<\/strong>, e esse \u00e9 o valor que deve ser usado.<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Sem base legal&#8221; module_class=&#8221;sc-post&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;45px|||||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h2>Onde n\u00e3o h\u00e1 cClassTrib para a DIR<\/h2>\n<p>A Receita tamb\u00e9m deixou claro que alguns cen\u00e1rios n\u00e3o t\u00eam base legal para registro via DIR:<\/p>\n<ul>\n<li><strong>Regime 5 (Suspens\u00e3o):<\/strong> n\u00e3o h\u00e1 base legal para usar a DIR com regime de suspens\u00e3o dos tributos.<\/li>\n<li><strong>Regime 2 (Imunidade, outros):<\/strong> fora da hip\u00f3tese de fonogramas e videofonogramas musicais produzidos no Brasil, n\u00e3o h\u00e1 base legal para usar a DIR com outros tipos de imunidade.<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Ano de teste&#8221; module_class=&#8221;sc-post&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;45px|||||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h2>2026 \u00e9 um ano de teste<\/h2>\n<p>Vale lembrar o contexto: <strong>em 2026, o IBS e a CBS t\u00eam car\u00e1ter apenas informativo<\/strong>. N\u00e3o h\u00e1 cobran\u00e7a efetiva desses tributos para quem cumpre as obriga\u00e7\u00f5es acess\u00f3rias, como prev\u00ea o Art. 348, \u00a7 1\u00ba, da LC n\u00ba 214\/2025. Informar corretamente o cClassTrib na DIR \u00e9 justamente parte dessas obriga\u00e7\u00f5es.<\/p>\n<p>A Receita tamb\u00e9m sinalizou flexibilidade neste per\u00edodo piloto de aprendizado. Se algum c\u00f3digo informado n\u00e3o corresponder \u00e0 publica\u00e7\u00e3o formal da tabela, n\u00e3o haver\u00e1 implica\u00e7\u00f5es para as DIRs registradas at\u00e9 essa publica\u00e7\u00e3o. Isso n\u00e3o dispensa o preenchimento: os campos continuam obrigat\u00f3rios a partir de 01\/10. Mas d\u00e1 margem para que as operadoras ajustem seus processos sem risco neste primeiro momento.<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=&#8221;Como se preparar&#8221; module_class=&#8221;sc-post&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;45px|||||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h2>Como se preparar<\/h2>\n<p>Antes de 1\u00ba de outubro, vale revisar tr\u00eas pontos na sua opera\u00e7\u00e3o:<\/p>\n<ul>\n<li><strong>Cadastro de mercadorias:<\/strong> garanta que cada item tenha NCM v\u00e1lida com 6 ou 8 d\u00edgitos.<\/li>\n<li><strong>Parametriza\u00e7\u00e3o por regime:<\/strong> configure o cClassTrib de acordo com o regime de tributa\u00e7\u00e3o, com aten\u00e7\u00e3o especial aos medicamentos para pessoa f\u00edsica e \u00e0s opera\u00e7\u00f5es de entes p\u00fablicos.<\/li>\n<li><strong>Tabela oficial:<\/strong> acompanhe a tabela em piloto-cbs.tributos.gov.br, principalmente para os c\u00f3digos que ainda est\u00e3o em minuta.<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/smartcomex.io\/wp-content\/uploads\/2026\/09\/smartcomex-cclasstrib.pdf&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;Baixe nosso PDF explicativo&#8221; button_alignment=&#8221;center&#8221; admin_label=&#8221;Bot\u00e3o CTA&#8221; _builder_version=&#8221;4.27.9&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_color=&#8221;#0D082C&#8221; button_bg_color=&#8221;#0CF25C&#8221; button_border_width=&#8221;0px&#8221; button_border_radius=&#8221;30px&#8221; button_font=&#8221;|700|||||||&#8221; custom_padding=&#8221;14px|30px|14px|30px|true|true&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; custom_margin=&#8221;||76px|||&#8221; sticky_enabled=&#8221;0&#8243;][\/et_pb_button][et_pb_text admin_label=&#8221;CTA&#8221; module_class=&#8221;sc-post sc-cta&#8221; _builder_version=&#8221;4.27.9&#8243; _module_preset=&#8221;default&#8221; header_2_text_color=&#8221;#FFFFFF&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<h2><span style=\"color: #ffffff;\">Sua opera\u00e7\u00e3o pronta para a reforma<\/span><\/h2>\n<p>A plataforma SmartComex j\u00e1 est\u00e1 preparada para receber NCM e cClassTrib em cada item da DIR. Se voc\u00ea quer entender como isso se aplica \u00e0 sua opera\u00e7\u00e3o, <strong style=\"color: #0cf25c;\">entre em contato com o nosso time<\/strong>.<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;mailto:support@smartcomex.io&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;Fale com o SmartComex&#8221; button_alignment=&#8221;center&#8221; admin_label=&#8221;Bot\u00e3o CTA&#8221; _builder_version=&#8221;4.27.9&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_color=&#8221;#0D082C&#8221; button_bg_color=&#8221;#0CF25C&#8221; button_border_width=&#8221;0px&#8221; button_border_radius=&#8221;30px&#8221; button_font=&#8221;|700|||||||&#8221; custom_padding=&#8221;14px|30px|14px|30px|true|true&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Siscomex Remessa \u00b7 Reforma Tribut\u00e1ria A partir de 1\u00ba de outubro de 2026, toda DIR registrada no Siscomex Remessa precisa informar o cClassTrib e a NCM em cada item. Veja como chegar ao c\u00f3digo certo a partir do regime de tributa\u00e7\u00e3o que sua opera\u00e7\u00e3o j\u00e1 informa. A Reforma Tribut\u00e1ria do Consumo chegou \u00e0s importa\u00e7\u00f5es por [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1739,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"[et_pb_section fb_built=\"1\" _builder_version=\"4.27.4\" _module_preset=\"default\" custom_padding=\"40px||40px||true|false\" global_colors_info=\"{}\"]\r\n[et_pb_row _builder_version=\"4.27.4\" _module_preset=\"default\" width=\"90%\" max_width=\"820px\" global_colors_info=\"{}\"]\r\n[et_pb_column type=\"4_4\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]\r\n[et_pb_code admin_label=\"Estilos do post\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]<style>\r\n.sc-post{--sc-navy:#0D082C;--sc-green:#0CF25C;--sc-green-dk:#0A9E3F;--sc-line:#E4E2EE;--sc-soft:#F4F3F9;color:#2A2745;font-size:18px;line-height:1.7}\r\n.sc-post 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th:nth-child(2){width:34%}\r\n.sc-post>:last-child,.sc-post>.et_pb_text_inner>:last-child{padding-bottom:0!important;margin-bottom:0!important}\r\n.sc-note{font-size:14px;color:#6B6885;line-height:1.55}\r\n.sc-alert{background:var(--sc-navy);color:#fff;border-radius:16px;padding:28px 30px}\r\n.sc-alert h2{color:#fff}\r\n.sc-alert p,.sc-alert li{color:#fff}\r\n.sc-alert strong{color:var(--sc-green)}\r\n.sc-codes{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin:6px 0 16px}\r\n.sc-code{background:var(--sc-soft);border-left:5px solid var(--sc-green);border-radius:10px;padding:16px 20px}\r\n.sc-code.main{background:#E3FBEA}\r\n.sc-code .c{font-size:26px;font-weight:800;color:var(--sc-navy);line-height:1.1}\r\n.sc-code p{font-size:15px;line-height:1.45;padding:6px 0 0;margin:0}\r\n.sc-fix{background:var(--sc-green);color:var(--sc-navy);border-radius:12px;padding:16px 22px!important;font-weight:500}\r\n.sc-fix strong{color:var(--sc-navy)}\r\n.sc-cta{background:var(--sc-navy);border-radius:18px;padding:34px;color:#fff;text-align:left}\r\n.sc-cta h2{color:var(--sc-green)} .sc-cta h2:before{display:none}\r\n.sc-cta p{color:#fff}\r\n@media (max-width:767px){.sc-post{font-size:17px}.sc-post h2{font-size:25px}.sc-dates,.sc-codes{grid-template-columns:1fr}.sc-lead{font-size:19px}.sc-alert,.sc-cta{padding:24px 22px}}\r\n<\/style>[\/et_pb_code]\r\n[et_pb_text admin_label=\"Introdu\u00e7\u00e3o\" module_class=\"sc-post\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]<span class=\"sc-kicker\">Siscomex Remessa \u00b7 Reforma Tribut\u00e1ria<\/span>\r\n<p class=\"sc-lead\">A partir de 1\u00ba de outubro de 2026, toda DIR registrada no Siscomex Remessa precisa informar o <strong>cClassTrib<\/strong> e a <strong>NCM<\/strong> em cada item. Veja como chegar ao c\u00f3digo certo a partir do regime de tributa\u00e7\u00e3o que sua opera\u00e7\u00e3o j\u00e1 informa.<\/p>[\/et_pb_text]\r\n[et_pb_text admin_label=\"Contexto\" module_class=\"sc-post\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]<p>A Reforma Tribut\u00e1ria do Consumo chegou \u00e0s importa\u00e7\u00f5es por remessa expressa. A Receita Federal alterou as regras da Declara\u00e7\u00e3o de Importa\u00e7\u00e3o de Remessa (DIR), e dois campos passam a ser obrigat\u00f3rios em cada item de mercadoria: a NCM e o cClassTrib, o C\u00f3digo de Classifica\u00e7\u00e3o Tribut\u00e1ria do IBS e da CBS.<\/p>\r\n<p>A d\u00favida mais comum entre as operadoras \u00e9 qual c\u00f3digo usar. A boa not\u00edcia \u00e9 que o ponto de partida j\u00e1 est\u00e1 na DIR: o regime de tributa\u00e7\u00e3o informado em cada item indica o cClassTrib correspondente. Neste artigo, reunimos as orienta\u00e7\u00f5es que a Receita Federal (DICAE\/COANA) enviou \u00e0s operadoras de remessas e organizamos tudo o que voc\u00ea precisa para classificar corretamente.<\/p>[\/et_pb_text]\r\n[et_pb_text admin_label=\"O que muda e quando\" module_class=\"sc-post\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]<h2>O que muda e quando<\/h2>\r\n<div class=\"sc-dates\">\r\n<div class=\"sc-date\"><div class=\"d\">29\/09<\/div><div class=\"l\">Nova vers\u00e3o em produ\u00e7\u00e3o<\/div><p>O Siscomex Remessa \u00e9 atualizado durante a parada das 1h \u00e0s 3h. O retorno da Solicita\u00e7\u00e3o de DARF passa a trazer o c\u00f3digo PIX copia e cola (<code>qrCodePix<\/code>).<\/p><\/div>\r\n<div class=\"sc-date\"><div class=\"d\">01\/10<\/div><div class=\"l\">Campos obrigat\u00f3rios<\/div><p><strong>NCM e cClassTrib<\/strong> passam a ser exigidos em todos os itens das DIRs registradas a partir de 0h.<\/p><\/div>\r\n<\/div>\r\n<ul>\r\n<li><strong>NCM (atributo <code>codElementoNcm<\/code>):<\/strong> 6 ou 8 d\u00edgitos num\u00e9ricos, conforme a tabela de NCM do Sistema de Tabelas Aduaneiras da Receita Federal, em 100% das DIRs.<\/li>\r\n<li><strong>cClassTrib:<\/strong> 6 d\u00edgitos num\u00e9ricos, conforme a tabela oficial de classifica\u00e7\u00f5es tribut\u00e1rias dispon\u00edvel em piloto-cbs.tributos.gov.br.<\/li>\r\n<\/ul>\r\n<p>A mesma vers\u00e3o tamb\u00e9m passa a validar o n\u00famero da remessa. Se ele tiver letras, elas precisam estar em caixa alta.<\/p>[\/et_pb_text]\r\n[et_pb_text admin_label=\"Tr\u00eas regras\" module_class=\"sc-post\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]<h2>Tr\u00eas regras para informar o cClassTrib<\/h2>\r\n<ol class=\"sc-rules\">\r\n<li><strong>Formato:<\/strong> s\u00e3o sempre 6 d\u00edgitos num\u00e9ricos, de acordo com a tabela oficial.<\/li>\r\n<li><strong>Granularidade:<\/strong> cada item de mercadoria da DIR recebe o seu pr\u00f3prio cClassTrib.<\/li>\r\n<li><strong>Sem CST:<\/strong> a Receita confirmou que n\u00e3o \u00e9 necess\u00e1rio informar o CST, apenas o cClassTrib.<\/li>\r\n<\/ol>[\/et_pb_text]\r\n[et_pb_text admin_label=\"Tabela de refer\u00eancia\" module_class=\"sc-post\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]<h2>Do regime da DIR ao cClassTrib<\/h2>\r\n<p>O racioc\u00ednio \u00e9 direto. Voc\u00ea j\u00e1 informa o regime de tributa\u00e7\u00e3o de cada item, que define o tratamento do Imposto de Importa\u00e7\u00e3o. A tabela de refer\u00eancia da Receita relaciona cada regime ao cClassTrib que indica o tratamento do IBS e da CBS.<\/p>\r\n<div class=\"sc-table-wrap\"><table class=\"sc-table\">\r\n<thead><tr><th>Regime<\/th><th>Descri\u00e7\u00e3o na DIR<\/th><th class=\"nt\">cClassTrib indicado<\/th><\/tr><\/thead>\r\n<tbody>\r\n<tr><td>2<\/td><td>Imunidade, outros<\/td><td><span class=\"code\">410009<\/span> (fonogramas e videofonogramas musicais produzidos no Brasil); demais casos sem base legal para DIR<\/td><\/tr>\r\n<tr><td>3<\/td><td>Isen\u00e7\u00e3o, outros<\/td><td><span class=\"code\">000001<\/span> (entes p\u00fablicos e organismos internacionais), <span class=\"code\">410003*<\/span> (amostras sem valor comercial), <span class=\"code\">400003*<\/span> (bagagem desacompanhada, itens de uso pessoal)<\/td><\/tr>\r\n<tr><td>5<\/td><td>Suspens\u00e3o<\/td><td>Sem base legal para uso da DIR<\/td><\/tr>\r\n<tr><td>6<\/td><td>N\u00e3o incid\u00eancia, outros<\/td><td><span class=\"code\">410037*<\/span><\/td><\/tr>\r\n<tr class=\"hl\"><td>7<\/td><td>Tributa\u00e7\u00e3o Simplificada<\/td><td><span class=\"code\">000001<\/span><\/td><\/tr>\r\n<tr><td>11<\/td><td>Medicamento pessoa f\u00edsica<\/td><td><span class=\"code\">000001<\/span>, <span class=\"code\">200009<\/span>, <span class=\"code\">200032<\/span> ou <span class=\"code\">200053<\/span> (ver abaixo)<\/td><\/tr>\r\n<tr><td>12<\/td><td>Imunidade, livros\/jornais\/peri\u00f3dicos<\/td><td><span class=\"code\">410008<\/span><\/td><\/tr>\r\n<tr><td>16<\/td><td>N\u00e3o incid\u00eancia, pap\u00e9is\/documentos<\/td><td><span class=\"code\">410999*<\/span><\/td><\/tr>\r\n<tr class=\"hl\"><td>23<\/td><td>PRC \u2013 Pessoa Jur\u00eddica<\/td><td><span class=\"code\">000001<\/span><\/td><\/tr>\r\n<tr class=\"hl\"><td>24<\/td><td>PRC \u2013 Redu\u00e7\u00e3o \u2013 PF (at\u00e9 USD 50)<\/td><td><span class=\"code\">000001<\/span><\/td><\/tr>\r\n<tr class=\"hl\"><td>25<\/td><td>PRC \u2013 Integral \u2013 PF (acima de USD 50)<\/td><td><span class=\"code\">000001<\/span><\/td><\/tr>\r\n<\/tbody><\/table><\/div>\r\n<p class=\"sc-note\">* C\u00f3digos que a Receita classificou como minuta. Foram adiantados como refer\u00eancia, sem efeitos legais, at\u00e9 a publica\u00e7\u00e3o formal. Em verde, os regimes que seguem a regra geral 000001.<br>Fonte: Receita Federal, DICAE\/COANA, tabela de refer\u00eancia atualizada em 10\/09\/2026.<\/p>\r\n<p>Na pr\u00e1tica, <strong>a maioria das opera\u00e7\u00f5es usar\u00e1 o c\u00f3digo 000001<\/strong>, que corresponde \u00e0 tributa\u00e7\u00e3o integral do IBS e da CBS com base no Art. 63 da LC n\u00ba 214\/2025. Isso vale para a Tributa\u00e7\u00e3o Simplificada e para todas as modalidades do Programa Remessa Conforme.<\/p>[\/et_pb_text]\r\n[et_pb_text admin_label=\"Aten\u00e7\u00e3o II x IBS\/CBS\" module_class=\"sc-post sc-alert\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]<h2>Aten\u00e7\u00e3o: II e IBS\/CBS n\u00e3o seguem a mesma l\u00f3gica<\/h2>\r\n<p>Este \u00e9 o ponto que mais gera erro. <strong>O tratamento do Imposto de Importa\u00e7\u00e3o nem sempre se repete no IBS e na CBS.<\/strong> Uma isen\u00e7\u00e3o de II pode corresponder, no IBS e na CBS, a imunidade, n\u00e3o incid\u00eancia ou at\u00e9 tributa\u00e7\u00e3o integral, dependendo do caso.<\/p>\r\n<p>Dois exemplos deixam isso claro:<\/p>\r\n<ul>\r\n<li><strong>Entes p\u00fablicos e organismos internacionais:<\/strong> s\u00e3o isentos de II (regime 3), mas o cClassTrib indicado \u00e9 000001, ou seja, tributa\u00e7\u00e3o integral pelo IBS e pela CBS.<\/li>\r\n<li><strong>Medicamentos para pessoa f\u00edsica:<\/strong> t\u00eam al\u00edquota 0% de II (regime 11), mas a regra geral no IBS e na CBS tamb\u00e9m \u00e9 a tributa\u00e7\u00e3o integral (000001).<\/li>\r\n<\/ul>\r\n<p>Por isso, n\u00e3o basta replicar a l\u00f3gica do II. \u00c9 preciso seguir a tabela de refer\u00eancia item a item.<\/p>[\/et_pb_text]\r\n[et_pb_text admin_label=\"Medicamentos PF\" module_class=\"sc-post\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]<h2>Medicamentos para pessoa f\u00edsica: o caso mais delicado<\/h2>\r\n<p>No regime 11, o c\u00f3digo padr\u00e3o \u00e9 000001, e os demais s\u00f3 se aplicam quando o medicamento se enquadra nas exce\u00e7\u00f5es previstas na LC n\u00ba 214\/2025:<\/p>\r\n<div class=\"sc-codes\">\r\n<div class=\"sc-code main\"><div class=\"c\">000001<\/div><p><strong>Regra geral<\/strong>, quando o medicamento n\u00e3o se enquadra nas exce\u00e7\u00f5es.<\/p><\/div>\r\n<div class=\"sc-code\"><div class=\"c\">200009<\/div><p>Al\u00edquota 0% de CBS\/IBS (Art. 146, caput).<\/p><\/div>\r\n<div class=\"sc-code\"><div class=\"c\">200032<\/div><p>Al\u00edquota reduzida em 60% de CBS\/IBS (Art. 133).<\/p><\/div>\r\n<div class=\"sc-code\"><div class=\"c\">200053<\/div><p>Al\u00edquota 0% de CBS\/IBS (Art. 146, \u00a7 1\u00ba, III).<\/p><\/div>\r\n<\/div>\r\n<p class=\"sc-fix\">Fique atento a uma corre\u00e7\u00e3o. Na tabela preliminar enviada em setembro, a \u00faltima hip\u00f3tese aparecia como 200033. <strong>A Receita corrigiu o c\u00f3digo para 200053<\/strong>, e esse \u00e9 o valor que deve ser usado.<\/p>[\/et_pb_text]\r\n[et_pb_text admin_label=\"Sem base legal\" module_class=\"sc-post\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]<h2>Onde n\u00e3o h\u00e1 cClassTrib para a DIR<\/h2>\r\n<p>A Receita tamb\u00e9m deixou claro que alguns cen\u00e1rios n\u00e3o t\u00eam base legal para registro via DIR:<\/p>\r\n<ul>\r\n<li><strong>Regime 5 (Suspens\u00e3o):<\/strong> n\u00e3o h\u00e1 base legal para usar a DIR com regime de suspens\u00e3o dos tributos.<\/li>\r\n<li><strong>Regime 2 (Imunidade, outros):<\/strong> fora da hip\u00f3tese de fonogramas e videofonogramas musicais produzidos no Brasil, n\u00e3o h\u00e1 base legal para usar a DIR com outros tipos de imunidade.<\/li>\r\n<\/ul>[\/et_pb_text]\r\n[et_pb_text admin_label=\"Ano de teste\" module_class=\"sc-post\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]<h2>2026 \u00e9 um ano de teste<\/h2>\r\n<p>Vale lembrar o contexto: <strong>em 2026, o IBS e a CBS t\u00eam car\u00e1ter apenas informativo<\/strong>. N\u00e3o h\u00e1 cobran\u00e7a efetiva desses tributos para quem cumpre as obriga\u00e7\u00f5es acess\u00f3rias, como prev\u00ea o Art. 348, \u00a7 1\u00ba, da LC n\u00ba 214\/2025. Informar corretamente o cClassTrib na DIR \u00e9 justamente parte dessas obriga\u00e7\u00f5es.<\/p>\r\n<p>A Receita tamb\u00e9m sinalizou flexibilidade neste per\u00edodo piloto de aprendizado. Se algum c\u00f3digo informado n\u00e3o corresponder \u00e0 publica\u00e7\u00e3o formal da tabela, n\u00e3o haver\u00e1 implica\u00e7\u00f5es para as DIRs registradas at\u00e9 essa publica\u00e7\u00e3o. Isso n\u00e3o dispensa o preenchimento: os campos continuam obrigat\u00f3rios a partir de 01\/10. Mas d\u00e1 margem para que as operadoras ajustem seus processos sem risco neste primeiro momento.<\/p>[\/et_pb_text]\r\n[et_pb_text admin_label=\"Como se preparar\" module_class=\"sc-post\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]<h2>Como se preparar<\/h2>\r\n<p>Antes de 1\u00ba de outubro, vale revisar tr\u00eas pontos na sua opera\u00e7\u00e3o:<\/p>\r\n<ul>\r\n<li><strong>Cadastro de mercadorias:<\/strong> garanta que cada item tenha NCM v\u00e1lida com 6 ou 8 d\u00edgitos.<\/li>\r\n<li><strong>Parametriza\u00e7\u00e3o por regime:<\/strong> configure o cClassTrib de acordo com o regime de tributa\u00e7\u00e3o, com aten\u00e7\u00e3o especial aos medicamentos para pessoa f\u00edsica e \u00e0s opera\u00e7\u00f5es de entes p\u00fablicos.<\/li>\r\n<li><strong>Tabela oficial:<\/strong> acompanhe a tabela em piloto-cbs.tributos.gov.br, principalmente para os c\u00f3digos que ainda est\u00e3o em minuta.<\/li>\r\n<\/ul>[\/et_pb_text]\r\n[et_pb_text admin_label=\"CTA\" module_class=\"sc-post sc-cta\" _builder_version=\"4.27.4\" _module_preset=\"default\" global_colors_info=\"{}\"]<h2>Sua opera\u00e7\u00e3o pronta para a reforma<\/h2>\r\n<p>A plataforma SmartComex j\u00e1 est\u00e1 preparada para receber NCM e cClassTrib em cada item da DIR. Se voc\u00ea quer entender como isso se aplica \u00e0 sua opera\u00e7\u00e3o, <strong style=\"color:#0CF25C\">entre em contato com o nosso time<\/strong>.<\/p>[\/et_pb_text]\r\n[et_pb_button button_url=\"https:\/\/smartcomex.io\" button_text=\"Fale com a SmartComex\" admin_label=\"Bot\u00e3o CTA\" _builder_version=\"4.27.4\" _module_preset=\"default\" custom_button=\"on\" button_text_color=\"#0D082C\" button_bg_color=\"#0CF25C\" button_border_width=\"0px\" button_border_radius=\"30px\" button_font=\"|700|||||||\" custom_padding=\"14px|30px|14px|30px|true|true\" global_colors_info=\"{}\"][\/et_pb_button]\r\n[\/et_pb_column][\/et_pb_row][\/et_pb_section]","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[37,51,55,50,49,13],"tags":[],"class_list":["post-1732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-courier","category-e-commerce","category-impostos","category-prc-remessa-conforme","category-siscomex-remessa","category-smartcomex"],"_links":{"self":[{"href":"https:\/\/smartcomex.io\/pt-br\/wp-json\/wp\/v2\/posts\/1732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smartcomex.io\/pt-br\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/smartcomex.io\/pt-br\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/smartcomex.io\/pt-br\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smartcomex.io\/pt-br\/wp-json\/wp\/v2\/comments?post=1732"}],"version-history":[{"count":6,"href":"https:\/\/smartcomex.io\/pt-br\/wp-json\/wp\/v2\/posts\/1732\/revisions"}],"predecessor-version":[{"id":1743,"href":"https:\/\/smartcomex.io\/pt-br\/wp-json\/wp\/v2\/posts\/1732\/revisions\/1743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/smartcomex.io\/pt-br\/wp-json\/wp\/v2\/media\/1739"}],"wp:attachment":[{"href":"https:\/\/smartcomex.io\/pt-br\/wp-json\/wp\/v2\/media?parent=1732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/smartcomex.io\/pt-br\/wp-json\/wp\/v2\/categories?post=1732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/smartcomex.io\/pt-br\/wp-json\/wp\/v2\/tags?post=1732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}