SOLUÇÃO DE DIVERGÊNCIA Nº 98.006, DE 29 DE JULHO DE 2022
| Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=18/08/2022&jornal=515&pagina=20 |
| Data de publicação | 18 Agosto 2022 |
| Data | 29 Julho 2022 |
| Páginas | 20-20 |
| 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 DIVERGÊNCIA Nº 98.006, DE 29 DE JULHO DE 2022
Assunto: Classificação de Mercadorias
Reforma de ofício a Solução de Consulta SRRF 6ª RF/Diana nº 38, de 25 de junho de 2014
Código NCM: 9028.90.10
Mercadoria: Gabinete de aço próprio para abrigar contador de energia elétrica e disjuntor, do tipo utilizado na entrada de energia de edificações, concebido para ser fixado em paredes ou em outras superfícies, de formato retangular, provido de porta com visor de vidro ou plástico transparente, medindo 46 x 35 x 20 cm (A x L x P), denominado "caixa para medidor polifásico".
Dispositivos Legais: RGI 1 (Nota 2 b) do Capítulo 90), RGI 6 e RGC 1 da NCM, constante da TEC, aprovada pela Res. Gecex nº 272/2021, e da Tipi, aprovada pelo Dec. nº 10.923/2021, e subsídios extraídos das Notas Explicativas do Sistema Harmonizado (Nesh), aprovadas pelo Decreto nº 435/1992 e atualizadas pela IN RFB nº 1.788/2018, e alterações posteriores.
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