SOLUÇÃO DE CONSULTA Nº 98.001, DE 9 DE FEVEREIRO DE 2024
| Páginas | 41-41 |
| Data de publicação | 28 Fevereiro 2024 |
| Data | 09 Fevereiro 2024 |
| Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=28/02/2024&jornal=515&pagina=41 |
| Órgão | Ministério da Fazenda,Secretaria Especial da Receita Federal do Brasil,Secretaria-Adjunta,Subsecretaria de Tributação e Contencioso,Coordenação-Geral de Tributação |
| Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 98.001, DE 9 DE FEVEREIRO DE 2024
Assunto: Classificação de Mercadorias
Código NCM: 6815.99.90
Mercadoria: Manta geotêxtil constituída por bentonita sódica tratada com polímeros (90 %, em peso) disposta entre duas camadas de falso tecido de fibras sintéticas (10 %, em peso), unidas por um processo de agulhamento mecânico, do tipo utilizado para impermeabilização de estruturas subterrâneas de concreto, com peso de 6,45 kg/m2, apresentada em rolos com 4,5 m de largura por 40 m de comprimento, comercialmente denominada "Geocomposto de bentonita" .
Dispositivos Legais: RGI/SH 1, RGI/SH 6 e RGC 1 da NCM, constante da TEC, aprovada pela Resolução Gecex nº 272, de 2021, e da TIPI, aprovada pelo Decreto nº 11.158, de 2022, e subsídios extraídos das Nesh, aprovadas pelo Decreto nº 435, de 1992 e atualizadas pela IN RFB nº 2.169, de 2023.
CARLOS HUMBERTO STECKEL
Presidente da 2ª Turma do Ceclam
SOLUÇÃO DE CONSULTA Nº 98.002, DE 9 DE FEVEREIRO DE 2024
Assunto: Classificação de Mercadorias
Código NCM: 6815.99.90
Mercadoria: Manta geotêxtil constituída por bentonita sódica natural (95 %, em peso) disposta entre um tecido e um falso tecido de fibras sintéticas (5 %, em peso), unidos por um processo de agulhamento mecânico, do tipo utilizado para impermeabilização de estruturas subterrâneas de concreto, com peso de 5,72 kg/m², apresentada em rolos com 1,1 m de largura por 5,0 m de comprimento, comercialmente denominada "Geocomposto de bentonita" .
Dispositivos Legais: RGI/SH 1, RGI/SH 6 e RGC 1 da NCM, constante da TEC, aprovada...
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