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A Lei nº 14.288 / 2021 alterou o § 21 do art. 8º da Lei nº 10.865 / 2004 para prorrogar o prazo referente a acréscimo de alíquota da Contribuição Social para o Financiamento da Seguridade Social devida pelo Importador de Bens Estrangeiros ou Serviços do Exterior (Cofins-Importação) sobre determinados bens.
De acordo com a alteração ou escolha, até 31.12.2023 (anteriormente a data era até 31.12.2020), como alíquotas da Cofins-Importação de que trata o art. 8º da Lei nº 10.865 / 2004 ficam acrescidas de 1% na hipótese de importação dos bens classificados na Tipi, aprovada pelo Decreto nº 8.950 / 2016, nos códigos:
a) 3926,20,00, 40,15, 42,03, 43,03, 4818,50,00, 6505,00, 6812,91,00, 8804,00,00, capítulos 61 a 63;
b) 64,01 a 64,06;
c) 41,04, 41,05, 41,06, 41,07 e 41,14;
d) 8308.10,00, 8308.20,00, 96,06 e 96,07;
e) 87,02, exceto 8702.90,10, e 87,07;
f) 7308.20,00; 7309.00.10; 7309,00,90; 7310.29.90; 7311,00,00; 7315.12.10; 7316,00,00; 84,02; 84,03; 84,04; 84,05; 84,06; 84,07, 84,08; 84.09 (exceto o código 8409.10.00); 84,10. 84,11; 84,12; 84,13; 8414.10,00; 8414.30.19; 8414,30,91; 8414,30,99; 8414.40.10; 8414,40,20; 8414,40,90; 8414.59.90; 8414,80,11; 8414,80,12; 8414,80,13; 8414,80,19; 8414,80,22; 8414,80,29; 8414,80,31; 8414,80,32; 8414,80,33; 8414,80,38; 8414,80,39; 8414,90,31; 8414,90,33; 8414,90,34; 8414,90,39; 84,16; 84,17; 84,19; 84,20; 8421.11.10; 8421,11,90; 8421.19.10; 8421.19.90; 8421,21,00; 8421,22,00; 8421,23,00; 8421.29.20; 8421,29,30; 8421,29,90; 8421,91,91; 8421,91,99; 8421.99,10; 8421,99,91; 8421,99,99; 84,22 (exceto o código 8422.11.00); 84,23 (exceto o código 8423.10.00); 84,24 (exceto os códigos 8424.10,00, 8424.20,00, 8424.89,10 e 8424.90,00); 84,25; 84,26; 84,27; 84,28; 84,29; 84,30; 84,31; 84,32; 84,33; 84,34; 84,35; 84,36; 84,37; 84,38; 84,39; 84,40; 84,41; 84,42; 8443.11.10; 8443.11,90; 8443,12,00; 8443.13.10; 8443.13.21; 8443.13.29; 8443.13,90; 8443.14,00; 8443.15,00; 8443.16,00; 8443.17.10; 8443.17.90; 8443.19.10; 8443.19.90; 8443.39.10; 8443.39,21; 8443,39,28; 8443,39,29; 8443.39,30; 8443.39,90; 84,44; 84,45; 84,46; 84,47; 84,48; 84,49; 8450,11,00; 8450,19,00; 8450.20,90; 8450,20; 8450,90,90; 84,51 (exceto código 8451.21.00); 84,52 (exceto os códigos 8452.10.00, 8452.90.20 e 8452.90.8); 84,53; 84,54; 84,55; 84,56; 84,57; 84,58; 84,59; 84,60; 84,61; 84,62; 84,63; 84,64; 84,65; 84,66; 8467.11.10; 8467,11,90; 8467,19,00; 8467,29,91; 8468.20,00; 8468,80,10; 8468,80,90; 84,74; 84,75; 84,77; 8478.10.10; 8478.10,90; 84,79; 8480.20,00; 8480,30,00; 8480,4; 8480,50,00; 8480,60,00; 8480,7; 8481.10,00; 8481,30,00; 8481,40,00; 8481,80,11; 8481,80,19; 8481.80,21; 8481,80,29; 8481,80,39; 8481,80,92; 8481,80,93; 8481,80,94; 8481,80,95; 8481,80,96; 8481,80,97; 8481,80,99; 84,83; 84,84; 84,86; 84,87; 8501.33.10; 8501.33.20; 8501.34.11; 8501,34,19; 8501.34.20; 8501.51.10; 8501.51.20. 8501.51.90; 8501.52.10; 8501.52.20; 8501.52.90; 8501.53.10; 8501.53.20; 8501,53,30; 8501.53,90; 8501,61,00; 8501,62,00; 8501,63,00; 8501,64,00; 85,02; 8503,00,10; 8503,00,90; 8504,21,00; 8504,22,00; 8504,23,00; 8504,33,00; 8504,34,00; 8504,40,30; 8504,40,40; 8504,40,50; 8504,40,90; 8504,90,30; 8504,90,40; 8505,90,90; 8508,60,00; 8514.10.10; 8514.10.90; 8514.20.11; 8514.20.19; 8514.20.20; 8514,30,11; 8514.30.19; 8514.30.21; 8514,30,29; 8514,30,90; 8514,40,00; 8515,11,00; 8515.19,00; 8515,21,00; 8515,29,00; 8515.31.10; 8515.31,90; 8515,39,00; 8515,80,10; 8515,80,90; 8543,30,00; 8601.10. 00; 8602.10,00; 8604,00,90; 8701.10,00; 8701,30,00; 8701,90,10; 8701,90,90; 8705.10.10; 8705.10,90; 8705.20,00; 8705,30,00; 8705,40,00; 8705,90,10; 8705,90,90; 8716.20,00; 9017.30.10; 9017.30.20; 9017,30,90; 9024.10.10; 9024.10.20; 9024.10,90; 9024,80,11; 9024,80,19; 9024,80,21; 9024,80,29; 9024,80,90; 9024,90,00; 9025.19.10; 9025.19.90; 9025,80,00; 9025.90.10; 9025,90,90; 9026.10.19; 9026.10.21; 9026.10.29; 9026.20.10; 9026.20,90; 9026,80,00; 9026,90,10; 9026.90.20; 9026,90,90; 9027.10,00; 9027.20.11; 9027.20.12; 9027.20.19; 9027.20.21; 9027.20.29; 9027,30,11; 9027.30.19; 9027.30.20; 9027.50.10; 9027.50.20; 9027,50,30; 9027,50,40; 9027,50,50; 9027,50,90; 9027,80,11; 9027,80,12; 9027,80,13; 9027,80,14; 9027.80.20; 9027,80,30; 9027,80,91; 9027,80,99; 9027.90.10; 9027,90,91; 9027,90,93; 9027,90,99; 9031.10,00; 9031.20.10; 9031.20,90; 9031.41,00; 9031.49.10; 9031.49.20; 9031.49,90; 9031,80,11; 9031,80,12; 9031.80.20; 9031,80,30; 9031,80,40; 9031,80,50; 9031,80,60; 9031,80,91; 9031,80,99; 9031.90.10; 9031,90,90; 9032.10.10; 9032.10,90; 9032.20,00; 9032,81,00; 9032,89,11; 9032.89.29; 9032,89,8; 9032,89,90; 9032.90.10; 9032,90,99; 9033,00,00; 9506,91,00;
g) 02,03, 0206,30,00, 0206,4, 02,07, 02,09, 0210,1, 0210,99,00, 1601,00,00, 1602,3, 1602,4, 03,03, 03,04, 03,02, exceto 03.02.90,00;
h) 5004,00,00, 5005,00,00, 5006,00,00, 50,07, 5104,00,00, 51,05, 51,06, 51,07, 51,08, 51,09, 5110,00,00, 51,11, 51,12, 5113,00, 5203,00,00, 52,04, 52,05, 52,06, 52,07, 52,08, 52,09, 52,10, 52,11, 52,12, 53,06, 53,07, 53,08, 53,09, 53,10, 5311,00,00, no capítulo 54, exceto os códigos 5402,46,00, 5402,47,00 e 5402,33,10, e nos capítulos 55 a 60;
No mais, a norma em referência entra em vigor em 1º.05.2022.
(Lei nº 14.288 / 2021 - DOU - Edição Extra de 31.12.2021)
