{"id":1011,"date":"2019-12-05T15:46:37","date_gmt":"2019-12-05T18:46:37","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/decreto-no-64-630-2019-icms-sp-industria-de-couro-vestuario-e-calcado\/"},"modified":"2026-09-29T19:25:06","modified_gmt":"2026-09-29T22:25:06","slug":"decreto-no-64-630-2019-icms-sp-industria-de-couro-vestuario-e-calcado","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/decreto-no-64-630-2019-icms-sp-industria-de-couro-vestuario-e-calcado\/","title":{"rendered":"Decreto n\u00ba 64.630\/2019 (ICMS\/SP) Ind\u00fastria de couro, vestu\u00e1rio e cal\u00e7ado"},"content":{"rendered":"<p>Foi publicado no Di\u00e1rio Oficial do Estado de S\u00e3o Paulo de hoje, 04\/12\/2019, o Decreto n\u00ba 64.630, que alterou o artigo 30, do Anexo II, do RICMS\/SP, para alterar a redu\u00e7\u00e3o da base de c\u00e1lculo do ICMS, de forma que a carga tribut\u00e1ria corresponda a:<\/p>\n<p>(i) 7%, para as sa\u00eddas praticadas pelo fabricante de produtos de couro do Cap\u00edtulo 41 (\u201cPeles, exceto as peles com pelo, e couros\u201d) e de produtos do Cap\u00edtulo 42 (\u201cObras de couro; Artigos de correeiro ou de seleiro; Artigos de viagem, bolsas e artigos semelhantes; Obras de tripa\u201d) e do c\u00f3digo 3926.20.00 (\u201cOutras obras de pl\u00e1stico e obras de outros materiais das posi\u00e7\u00f5es 39.01 a 39.14\u201d &#8211; \u201cVestu\u00e1rio e seus acess\u00f3rios (incluindo as luvas, mitenes e semelhantes)\u201d), todos da NCM\/SH; ou<\/p>\n<p>(ii) 12% para as sa\u00eddas praticadas pelo fabricante de produtos do Cap\u00edtulo 64 da NCM\/SH (\u201cCal\u00e7ado, polainas e artigos semelhantes; suas partes\u201d)<\/p>\n<p>Al\u00e9m disso, o Decreto n\u00ba 64.630 tamb\u00e9m adicionou o art. 43 ao Anexo III do RICMS\/SP, permitindo ao fabricante de cal\u00e7ados optar por cr\u00e9dito outorgado em percentual que resulte numa carga tribut\u00e1ria de 3,5% sobre suas sa\u00eddas internas ou interestaduais (opera\u00e7\u00e3o tributada ou para a qual h\u00e1 expressa autoriza\u00e7\u00e3o de manuten\u00e7\u00e3o do cr\u00e9dito), desde que o cal\u00e7ado seja produzido no pr\u00f3prio estabelecimento fabricante ou sob encomenda em estabelecimento de terceiro localizado neste Estado, com insumos fornecidos pelo encomendante. Tal<a href=\"http:\/\/www.hondatar.com.br\/a-imposicao-do-medo-como-forma-de-represar-a-restituicao-dos-creditos-de-icms-st-para-a-frente\/\"> cr\u00e9dito<\/a> \u00e9 opcional, implicando na veda\u00e7\u00e3o ao aproveitamento de quaisquer cr\u00e9ditos.<\/p>\n<p>Por fim, vale observar que o Decreto n\u00ba 64.630 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":1118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38,1],"tags":[],"class_list":["post-1011","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 - 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