{"id":828,"date":"2021-04-12T16:25:07","date_gmt":"2021-04-12T19:25:07","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/governo-federal-implementa-alteracoes-a-legislacao-do-ipi-decreto-n-10-668-2021\/"},"modified":"2026-09-29T19:24:51","modified_gmt":"2026-09-29T22:24:51","slug":"governo-federal-implementa-alteracoes-a-legislacao-do-ipi-decreto-n-10-668-2021","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/governo-federal-implementa-alteracoes-a-legislacao-do-ipi-decreto-n-10-668-2021\/","title":{"rendered":"Governo Federal implementa altera\u00e7\u00f5es \u00e0 legisla\u00e7\u00e3o do IPI \u2013 Decreto n\u00b0 10.668\/2021"},"content":{"rendered":"<p>Foi publicado no Di\u00e1rio Oficial da Uni\u00e3o no dia 09\/04\/2021<br \/>\no Decreto n\u00b0 10.668\/2021, pelo qual o Governo Federal introduz altera\u00e7\u00f5es ao<br \/>\nDecreto n\u00ba 7.212\/2010, que regulamenta a cobran\u00e7a, a fiscaliza\u00e7\u00e3o, a<br \/>\narrecada\u00e7\u00e3o e a administra\u00e7\u00e3o do Imposto sobre Produtos Industrializados \u2013 IPI.<\/p>\n<p>Foram implementadas diversas atualiza\u00e7\u00f5es acerca de<br \/>\nestabelecimentos equiparados a industrial, responsabilidade solid\u00e1ria dos<br \/>\nsujeitos passivos e isen\u00e7\u00f5es. H\u00e1 ainda regramento para regimes fiscais para<br \/>\nindustrializa\u00e7\u00e3o na Zona Franca de Manaus e regimes fiscais setoriais.<\/p>\n<p>Destacamos abaixo algumas das altera\u00e7\u00f5es:<\/p>\n<ul>\n<li><strong>Bebidas<br \/>\n     \/ prepara\u00e7\u00f5es aliment\u00edcias para elabora\u00e7\u00e3o de bebidas \/ cervejas e chopes<br \/>\n     especiais<\/strong><\/li>\n<\/ul>\n<p>Foram estabelecidas novas hip\u00f3teses de equipara\u00e7\u00e3o a<br \/>\nestabelecimento industrial, para opera\u00e7\u00f5es (i) com diversos tipos de bebidas<br \/>\n(vinhos, espumantes, u\u00edsque, etc.), bem como (ii) prepara\u00e7\u00f5es aliment\u00edcias para<br \/>\nelabora\u00e7\u00e3o de bebidas.<\/p>\n<p>Podem ser equiparados a industriais os estabelecimentos que<br \/>\nestiverem sob controle acion\u00e1rio comum juntamente com industrial, que<br \/>\napresentem s\u00f3cio ou acionista controlador que realize as industrializa\u00e7\u00f5es,<br \/>\ndentre outros. Outrossim, ser\u00e1 responsabilizado pelo recolhimento do imposto o<br \/>\nestabelecimento comercial atacadista que possuir ou mantiver os produtos em<br \/>\nquest\u00e3o desacompanhados da documenta\u00e7\u00e3o comprobat\u00f3ria de sua proced\u00eancia ou que<br \/>\na eles der sa\u00edda.<\/p>\n<p>N\u00e3o se aplica mais a suspens\u00e3o do imposto nas opera\u00e7\u00f5es de<br \/>\nindustrializa\u00e7\u00e3o por encomenda para os produtos aqui tratados. O imposto ser\u00e1<br \/>\ndevido na sa\u00edda do produto do estabelecimento que o industrializar e do<br \/>\nestabelecimento encomendante, que poder\u00e1 creditar-se do imposto destacado pelo<br \/>\nindustrial.<\/p>\n<p>Ainda, h\u00e1 previs\u00e3o de <strong>redu\u00e7\u00e3o de al\u00edquota para cervejas<br \/>\ne chopes especiais<\/strong>, nos termos do Anexo II ao Decreto n\u00ba 8.442, de 2015.<br \/>\nPara refer\u00eancia:<\/p>\n<figure class=\"wp-block-table\">\n<table class=\"\">\n<tbody>\n<tr>\n<td>\n  <em>Volume total de produ\u00e7\u00e3o em litros de cervejas e chopes especiais,<br \/>\n  considerando a produ\u00e7\u00e3o acumulada no ano-calend\u00e1rio anterior<\/em>\n  <\/td>\n<td>\n  <em>Redu\u00e7\u00e3o de al\u00edquota<\/em>\n  <\/td>\n<\/tr>\n<tr>\n<td>\n  <em>At\u00e9 5.000.000<\/em>\n  <\/td>\n<td>\n  <em>20%<\/em>\n  <\/td>\n<\/tr>\n<tr>\n<td>\n  <em>Acima de 5.000.000 at\u00e9 10.000.000<\/em>\n  <\/td>\n<td>\n  <em>10%<\/em>\n  <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><em>I &#8211; cerveja especial &#8211; a cerveja que contiver, no<br \/>\nm\u00ednimo, setenta e cinco por cento de malte de cevada, em peso, sobre o extrato<br \/>\nprimitivo, como fonte de a\u00e7\u00facares <\/em><\/p>\n<p><em>II &#8211; chope especial &#8211; a cerveja especial n\u00e3o submetida a<br \/>\nprocesso de pasteuriza\u00e7\u00e3o para o envase <\/em><\/p>\n<ul>\n<li><strong>Suspens\u00e3o<br \/>\n     do imposto das mat\u00e9rias primas, produtos intermedi\u00e1rios e materiais de<br \/>\n     embalagem para PJs preponderantemente exportadoras<\/strong><\/li>\n<\/ul>\n<p>O conceito de pessoa jur\u00eddica preponderantemente<br \/>\nexportadora foi atualizado, de modo que agora exige-se que cinquenta por cento<br \/>\nde sua receita bruta total de vendas de bens e servi\u00e7os seja decorrente de<br \/>\nexporta\u00e7\u00e3o para o exterior no ano calend\u00e1rio anterior ao da aquisi\u00e7\u00e3o.<\/p>\n<p>\u00b7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/>\n<strong>Produtos isentos e isen\u00e7\u00f5es<br \/>\n&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br \/>\n<\/strong><\/p>\n<p>Est\u00e3o previstas as isen\u00e7\u00f5es abaixo:&nbsp;<\/p>\n<ol>\n<li>Isen\u00e7\u00e3o para as sa\u00eddas direto do estabelecimento<br \/>\n     industrial para lojas francas.<\/li>\n<\/ol>\n<ol>\n<li>Isen\u00e7\u00e3o para maquin\u00e1rio e pe\u00e7as destinados \u00e0 pesquisa<br \/>\n     cient\u00edfica e tecnol\u00f3gica<\/li>\n<\/ol>\n<ol>\n<li>Isen\u00e7\u00e3o at\u00e9 31 de dezembro de 2021 para os autom\u00f3veis<br \/>\n     de passageiros de fabrica\u00e7\u00e3o nacional.<\/li>\n<\/ol>\n<ol>\n<li>Al\u00edquota zero para o imposto relativo \u00e0<br \/>\n     mercadoria adquirida no mercado interno ou importada que seja equivalente<br \/>\n     \u00e0 empregada ou consumida na industrializa\u00e7\u00e3o de produto exportado.<\/li>\n<\/ol>\n<ol>\n<li>Isen\u00e7\u00e3o para os bens do setor de tecnologias da<br \/>\n     informa\u00e7\u00e3o e comunica\u00e7\u00e3o industrializados na Zona Franca de Manaus por<br \/>\n     estabelecimentos com projetos aprovados pelo Conselho de Administra\u00e7\u00e3o da<br \/>\n     SUFRAMA.<\/li>\n<\/ol>\n<ul>\n<li><strong>Regime Especial<br \/>\n     Tribut\u00e1rio para a Ind\u00fastria de Defesa \u2013 Retid<\/strong><\/li>\n<\/ul>\n<p>Os termos do Regime Especial Tribut\u00e1rio para a Ind\u00fastria de<br \/>\nDefesa \u2013 Retid preveem a possibilidade de suspens\u00e3o do imposto para as<br \/>\nempresas, que poder\u00e3o ser habilitadas se se enquadrarem nas hip\u00f3teses abaixo:<\/p>\n<p><em>I &#8211; a empresa estrat\u00e9gica de defesa que produza ou<br \/>\ndesenvolva bens de defesa nacional ou preste os servi\u00e7os de tecnologia<br \/>\nindustrial b\u00e1sica, projeto, pesquisa, desenvolvimento e inova\u00e7\u00e3o tecnol\u00f3gica,<br \/>\nassist\u00eancia t\u00e9cnica e transfer\u00eancia de tecnologia, empregados na manuten\u00e7\u00e3o, na<br \/>\nconserva\u00e7\u00e3o, na moderniza\u00e7\u00e3o, no reparo, na revis\u00e3o, na convers\u00e3o e na industrializa\u00e7\u00e3o<br \/>\ndos referidos bens; <\/em><\/p>\n<p><em>II &#8211; a pessoa jur\u00eddica que produza ou desenvolva partes,<br \/>\npe\u00e7as, ferramentais, componentes, equipamentos, sistemas, subsistemas, insumos<br \/>\ne mat\u00e9rias-primas a serem empregados na produ\u00e7\u00e3o ou no desenvolvimento dos bens<br \/>\nreferidos no inciso I; e <\/em><\/p>\n<p><em>III &#8211; a pessoa jur\u00eddica que preste os servi\u00e7os de<br \/>\ntecnologia industrial b\u00e1sica, projeto, pesquisa, desenvolvimento e inova\u00e7\u00e3o<br \/>\ntecnol\u00f3gica, assist\u00eancia t\u00e9cnica e transfer\u00eancia de tecnologia a serem<br \/>\nempregados na produ\u00e7\u00e3o ou no desenvolvimento dos bens referidos nos incisos I e<br \/>\nII.<\/em><\/p>\n<p>O regime prev\u00ea ainda a isen\u00e7\u00e3o de produtos adquiridos pela<br \/>\nUni\u00e3o para uso das For\u00e7as armadas.<\/p>\n<p>O&nbsp;<strong>Honda, Teixeira, Ara\u00fajo, Rocha Advogados<\/strong>&nbsp;permanece \u00e0 disposi\u00e7\u00e3o para esclarecer eventuais d\u00favidas.<\/p>\n<\/p>\n<p><strong>Renato Augusto Figueiredo Guarda<\/strong><strong><\/strong><\/p>\n<p><em>\u00c1rea Tribut\u00e1ria<br \/>\nConsultiva<\/em><\/p>\n<p><a href=\"mailto:renato.augusto@hondatar.com.br\">renato.augusto@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicado no Di\u00e1rio Oficial da Uni\u00e3o no dia 09\/04\/2021 o Decreto n\u00b0 10.668\/2021, [&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":[39,38,1],"tags":[],"class_list":["post-828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","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>Governo Federal implementa altera\u00e7\u00f5es \u00e0 legisla\u00e7\u00e3o do IPI \u2013 Decreto n\u00b0 10.668\/2021 - HONDATAR Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hondatar.com.br\/en\/governo-federal-implementa-alteracoes-a-legislacao-do-ipi-decreto-n-10-668-2021\/\" \/>\n<meta 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