A Portaria Interministerial MDICS/MF nº 74/2024 , em atendimento ao Decreto nº 12.175/2024 , arts. 2º ao 5º , traz a relação, por códigos da Tabela de Incidência do Imposto sobre Produtos Industrializados – TIPI , as máquinas, os equipamentos, os aparelhos e os instrumentos que podem ser objeto de quotas diferenciadas de depreciação acelerada.
ANEXO I
8207.30.00 | 8421.12.90 | 8436.10.00 | 84.58 | 8481.10.00 | 8543.10.00 |
8402.1 | 8421.19 | 8437.10.00 | 84.59 | 8481.20.90 | 8543.20.00 |
8402.20.00 | 8421.21.00 | 8437.80 | 84.60 | 8481.30.00 | 8543.30 |
8403.10.90 | 8421.22.00 | 8438.10.00 | 84.61 | 8481.40.00 | 8543.70.1 |
8404.10 | 8421.29.20 | 8438.20 | 84.62 | 8481.80.2 | 8543.70.3 |
8404.20.00 | 8421.29.30 | 8438.30.00 | 84.63 | 8481.80.39 | 8543.70.40 |
8405.10.00 | 8421.29.90 | 8438.50.00 | 84.64 | 8481.80.92 | 8543.70.50 |
8406.8 | 8421.39 | 8438.60.00 | 84.65 | 8481.80.93 | 8543.70.91 |
8408.90.10 | 8421.91.91 | 8438.80 | 8467.1 | 8481.80.94 | 8543.70.99 |
8412.2 | 8421.99.91 | 8439.10 | 8467.29.93 | 8481.80.95 | 8701.10.00 |
8412.3 | 8422.20.00 | 8439.20.00 | 8467.8 | 8481.80.96 | 8701.30.00 |
8412.80.00 | 8422.30.10 | 8439.30 | 8468.20.00 | 8481.80.97 | 8701.9 |
8413.19.00 | 8422.30.2 | 8439.99.10 | 8468.80 | 8481.80.99 | 8704.10 |
8413.40.00 | 8422.40 | 8440.10 | 8471.30 | 8483.40 | 8705.10.20 |
8413.50 | 8423.20.00 | 8441.10 | 8471.4 | 8485.10.00 | 8705.10.30 |
8413.60 | 8423.30 | 8441.20.00 | 8471.50 | 8485.20.00 | 9016.00 |
8413.70 | 8423.8 | 8441.30 | 8471.60.5 | 8485.30.00 | 9024.10 |
8413.8 | 8424.20.00 | 8441.40.00 | 8471.60.6 | 8485.80.00 | 9024.80 |
8414.10.00 | 8424.30 | 8441.80.00 | 8471.60.90 | 8486.10.00 | 9026.10.11 |
8414.30.19 | 8424.89.20 | 8442.30 | 8471.70 | 8486.20.00 | 9027.10.00 |
8414.30.99 | 8424.89.90 | 8442.50.00 | 8471.80.00 | 8486.30.00 | 9027.20 |
8414.40 | 8425.11.00 | 8443.1 | 8471.90 | 8486.40.00 | 9027.30 |
8414.59.90 | 8425.19.90 | 8443.3 | 8474.10.00 | 8501.10.11 | 9027.50 |
8414.80.1 | 8425.3 | 8444.00 | 8474.20 | 8501.33.10 | 9027.8 |
8414.80.3 | 84.26 | 84.45 | 8474.3 | 8501.34.1 | 9027.90.10 |
8414.80.90 | 84.27 | 84.46 | 8474.80 | 8501.40.2 | 9028.10.19 |
8415.81.90 | 8428.10.00 | 8447.1 | 8475.10.00 | 8501.5 | 9028.30.11 |
8415.82.90 | 8428.20 | 8447.20.2 | 8475.2 | 8504.2 | 9028.30.21 |
8415.83.00 | 8428.3 | 8447.90 | 8477.10 | 8504.31.91 | 9028.30.31 |
8416.10.00 | 8428.40.00 | 8448.1 | 8477.20 | 8504.33.00 | 9030.10 |
8416.20 | 8428.70.00 | 8449.00.10 | 8477.30 | 8504.34.00 | 9030.20 |
8416.30.00 | 8428.90.20 | 8449.00.20 | 8477.40 | 8504.40.30 | 9030.31.00 |
8417.10 | 8428.90.30 | 8449.00.80 | 8477.5 | 8504.40.40 | 9030.32.00 |
8417.20.00 | 8428.90.90 | 8451.10.00 | 8477.80 | 8504.40.50 | 9030.33.1 |
8417.80 | 8429.1 | 8451.29 | 8479.10 | 8504.40.90 | 9030.33.29 |
8418.61.00 | 8429.20 | 8451.30.10 | 8479.20.00 | 8508.60.00 | 9030.33.90 |
8418.69.10 | 8429.30.00 | 8451.30.99 | 8479.30.00 | 8514.1 | 9030.39 |
8418.69.20 | 8429.40.00 | 8451.40 | 8479.40.00 | 8514.20 | 9030.40 |
8418.69.91 | 8429.51.19 | 8451.50 | 8479.50.00 | 8514.3 | 9030.8 |
8418.69.99 | 8429.51.2 | 8451.80.00 | 8479.60.00 | 8514.40.00 | 9031.10.00 |
8419.3 | 8429.51.9 | 8452.2 | 8479.81 | 8515.1 | 9031.20 |
8419.40 | 8429.52 | 8453.10 | 8479.82 | 8515.2 | 9031.4 |
8419.50 | 8430.10.00 | 8453.20.00 | 8479.89.1 | 8515.3 | 9031.80 |
8419.60.00 | 8430.3 | 8453.80.00 | 8479.89.2 | 8515.80 | 9032.89.11 |
8419.81.10 | 8430.4 | 84.54 | 8479.89.40 | 8528.52.00 | 9032.89.8 |
8419.89 | 8430.50.00 | 84.55 | 8479.89.91 | 8531.20.00 | |
84.20 | 8430.6 | 84.56 | 8479.89.99 | 8537.10.19 | |
8421.11 | 8434.20 | 84.57 | 84.80 | 8537.10.30 |
(Portaria Interministerial MDICS/MF nº 74/2024 – DOU 1 de 13.09.2024)
Fonte: Editorial IOB
