{"id":1010,"date":"2019-12-05T16:35:31","date_gmt":"2019-12-05T19:35:31","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/decreto-no-64-631-2019-icms-sp-industria-de-lubrificantes\/"},"modified":"2026-09-29T19:25:06","modified_gmt":"2026-09-29T22:25:06","slug":"decreto-no-64-631-2019-icms-sp-industria-de-lubrificantes","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/decreto-no-64-631-2019-icms-sp-industria-de-lubrificantes\/","title":{"rendered":"Decreto n\u00ba 64.631\/2019 (ICMS\/SP) Ind\u00fastria de lubrificantes"},"content":{"rendered":"<p>Foi publicado no Di\u00e1rio Oficial do Estado de S\u00e3o Paulo de hoje, 04\/12\/2019, o Decreto n\u00ba 64.631, que alterou os artigos 411-B, 411-C e acrescentou os artigos 411-D e 411-E, ao RICMS\/SP, com o objetivo de igualar o tratamento tribut\u00e1rio dado aos fabricantes de \u00f3leo lubrificante derivado de petr\u00f3leo para os fabricantes de graxa lubrificante derivada de petr\u00f3leo e para os estabelecimentos rerrefinadores de \u00f3leo lubrificante usado e contaminado<\/p>\n<p>Por meio das altera\u00e7\u00f5es no artigo 411-B, do RICMS\/SP, o Decreto n\u00ba 64.631 determinou a aplica\u00e7\u00e3o do diferimento do ICMS sobre a sa\u00edda interna de lubrificantes derivados de petr\u00f3leo classificados nos c\u00f3digos 2710.19.31 (\u201c\u00d3leos lubrificantes sem aditivos\u201d) e 2710.19.32 (\u201c\u00d3leos lubrificantes com aditivos\u201d) da NCM, de aditivos classificados no c\u00f3digo 3811 (\u201cPrepara\u00e7\u00f5es &nbsp; antidetonantes, &nbsp; inibidores &nbsp; de &nbsp; oxida\u00e7\u00e3o, &nbsp; aditivos&nbsp;peptizantes, beneficiadores de viscosidade, aditivos anticorrosivos e outros aditivos preparados, para \u00f3leos minerais (incluindo a gasolina) ou para outros l\u00edquidos utilizados para os mesmos fins que os \u00f3leos minerais\u201d) da NCM e de material de embalagem, quando destinados a fabricante paulista de \u00f3leo ou graxa lubrificantes derivados de petr\u00f3leo, para utiliza\u00e7\u00e3o exclusiva como mat\u00e9ria-prima na sua produ\u00e7\u00e3o ou como embalagem para o seu acondicionamento, passando a incidir o ICMS no momento em que ocorrer a sa\u00edda do \u00f3leo ou graxa lubrificantes acabado.<\/p>\n<p>J\u00e1 na nova reda\u00e7\u00e3o do artigo 411-C, do RICMS\/SP, \u00a0o <a href=\"http:\/\/www.hondatar.com.br\/decreto-no-10-088-de-5-de-novembro-consolida-atos-normativos-do-executivo-que-tratam-da-promulgacao-de-convencoes-da-oit\/\">Decreto<\/a> n\u00ba 64.631 determinou a suspens\u00e3o do lan\u00e7amento do ICMS incidente sobre a importa\u00e7\u00e3o dos produtos acima mencionados, devendo incidir o ICMS no momento em que ocorrer a sa\u00edda do \u00f3leo ou graxa lubrificantes acabado.<\/p>\n<p>Por sua vez, o Decreto n\u00ba 64.631 acrescenta ainda ao RICMS\/SP o artigo 411-D (estabelece o diferimento do lan\u00e7amento do imposto incidente na sa\u00edda interna de mat\u00e9ria prima, material secund\u00e1rio ou intermedi\u00e1rio e material de embalagem, quando destinados a estabelecimento paulista rerrefinador de \u00f3leo lubrificante usado e contaminado, devidamente autorizado por \u00f3rg\u00e3o federal competente e classificado no c\u00f3digo 1922-5\/02)&nbsp; e o art. 411-E (estabelece a suspens\u00e3o do ICMS na importa\u00e7\u00e3o realizada por estabelecimento rerrefinador de \u00f3leo lubrificante usado e contaminado localizado nesse Estado, com desembara\u00e7o aduaneiro em territ\u00f3rio paulista, envolvendo os produtos acima). Em ambos os casos, o ICMS dever\u00e1 incidir no momento em que ocorrer a sa\u00edda do \u00f3leo lubrificante acabado.<\/p>\n<p>O Decreto n\u00ba 64.631 entra em vigor em 05-03-2020.<\/p>\n<p>As d\u00favidas atinentes a este informativo poder\u00e3o ser dirimidas pelos advogados da \u00e1rea tribut\u00e1ria consultiva do escrit\u00f3rio:<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicado no Di\u00e1rio Oficial do Estado de S\u00e3o Paulo de hoje, 04\/12\/2019, o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1113,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38,1],"tags":[],"class_list":["post-1010","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Decreto n\u00ba 64.631\/2019 (ICMS\/SP) Ind\u00fastria de lubrificantes - 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