SOLUÇÃO DE CONSULTA Nº 98.032, DE 18 DE ABRIL DE 2022
| Data de publicação | 18 Maio 2022 |
| Data | 18 Abril 2022 |
| Páginas | 146-146 |
| Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Subsecretaria-Geral da Receita Federal do Brasil,Subsecretaria de Tributação e Contencioso,Coordenação-Geral de Tributação |
| Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 98.032, DE 18 DE ABRIL DE 2022
Assunto: Classificação de Mercadorias
Código NCM: 9021.90.19
Mercadoria: Microesferas de polímero acrílico, calibradas em sete faixas de tamanhos que variam de 40 a 1.200 micrômetros (μm), não reabsorvíveis e biocompatíveis com as propriedades de adesão celular, próprias para uma embolização vascular controlada e direcionada, no tratamento, por exemplo, de malformações arteriovenosas, tumores hiper vasculares, miomas uterinos sintomáticos, hiperplasia benigna da próstata e controle do sangramento na circulação periférica, apresentadas em seringas descartáveis estéreis, pré-carregadas com 1 ou 2 ml de microesferas em, respectivamente, 6 ou 7 ml de solução apirogênica de soro fisiológico (NaCl a 0,9%), comercializadas em caixas contendo uma ou cinco unidades de seringas.
Dispositivos Legais: RGI 1, RGI 3 b), RGI 6 e RGC 1 da NCM constante da TEC, aprovada pela Resolução Gecex nº 272, de 2021, e da Tipi, aprovada pelo Decreto nº 10.923, de 2021, e subsídios extraídos das Nesh, aprovadas pelo Decreto nº 435, de 1992, e consolidadas pela IN RFB nº 1.788, de 2018, com atualizações posteriores.
NEY CÂMARA DE CASTRO
Presidente da 1ª Turma
SOLUÇÃO DE CONSULTA Nº 98.033, DE 19 DE ABRIL DE 2022
Assunto: Classificação de Mercadorias
Código NCM: 3912.39.10
Mercadoria: Hidroxipropilmetilcelulose (denominado HPMC), um polímero derivado de celulose (éter de celulose), adicionado de plastificante (triacetina), corantes (dióxido de titânio e laca de alumínio FD&C azul nº 2) e emulsificante (citrato de...
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