{"id":3062,"date":"2026-01-09T00:22:23","date_gmt":"2026-01-09T00:22:23","guid":{"rendered":"https:\/\/toexceed.com.br\/blog\/?p=3062"},"modified":"2026-01-09T00:22:24","modified_gmt":"2026-01-09T00:22:24","slug":"o-que-e-icms-na-importacao","status":"publish","type":"post","link":"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/","title":{"rendered":"O Que \u00e9 ICMS na Importa\u00e7\u00e3o"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">O ICMS na importa\u00e7\u00e3o \u00e9 o <strong>Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os<\/strong> cobrado pelos estados brasileiros sobre produtos estrangeiros que entram no pa\u00eds. Embora seja um imposto estadual, ele \u00e9 aplicado mesmo antes de a mercadoria circular internamente, incidindo no momento do desembara\u00e7o aduaneiro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esse tributo impacta diretamente o custo final da opera\u00e7\u00e3o e precisa ser considerado em qualquer planejamento de importa\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qual a Finalidade do ICMS na Importa\u00e7\u00e3o<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O ICMS tem como principal fun\u00e7\u00e3o <strong>arrecadat\u00f3ria<\/strong>, ou seja, ele gera receita para os estados. Na importa\u00e7\u00e3o, ele assegura que o estado onde a mercadoria ser\u00e1 consumida arrecade o imposto correspondente, mesmo que a compra tenha sido feita no exterior.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isso garante equil\u00edbrio na arrecada\u00e7\u00e3o entre opera\u00e7\u00f5es internas e internacionais.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quem Deve Pagar o ICMS na Importa\u00e7\u00e3o<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A responsabilidade pelo pagamento do ICMS na importa\u00e7\u00e3o \u00e9 do <strong>importador<\/strong>, seja pessoa f\u00edsica ou jur\u00eddica. O imposto deve ser recolhido <strong>antes da libera\u00e7\u00e3o da mercadoria<\/strong>, por meio de guia espec\u00edfica gerada junto \u00e0 Secretaria da Fazenda (SEFAZ) do estado de destino.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cada estado possui seus pr\u00f3prios procedimentos e regras, mas a cobran\u00e7a \u00e9 obrigat\u00f3ria em todo o territ\u00f3rio nacional.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Base de C\u00e1lculo do ICMS na Importa\u00e7\u00e3o<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O ICMS \u00e9 o \u00fanico tributo que incide de forma <strong>&#8220;por dentro&#8221;<\/strong>, ou seja, seu valor integra a pr\u00f3pria base de c\u00e1lculo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A f\u00f3rmula b\u00e1sica para calcular o ICMS \u00e9:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ICMS = [ (VA + II + IPI + PIS + COFINS + Despesas Aduaneiras) \/ (1 &#8211; Al\u00edquota do ICMS) ] \u00d7 Al\u00edquota<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Onde:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>VA<\/strong> = Valor Aduaneiro<\/li>\n\n\n\n<li>A al\u00edquota varia conforme o estado (geralmente entre 17% e 18%)<\/li>\n\n\n\n<li>Em alguns casos, pode haver <strong>adicional de 2%<\/strong> do <strong>Fundo de Combate \u00e0 Pobreza (FCP)<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Exemplo de C\u00e1lculo<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Suponha uma importa\u00e7\u00e3o com:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Valor aduaneiro: R$ 10.000<\/li>\n\n\n\n<li>II: R$ 1.000<\/li>\n\n\n\n<li>IPI: R$ 500<\/li>\n\n\n\n<li>PIS\/COFINS: R$ 925<\/li>\n\n\n\n<li>Despesas: R$ 300<\/li>\n\n\n\n<li>Al\u00edquota do ICMS: 18%<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Aplicando a f\u00f3rmula:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ICMS = [(10.000 + 1.000 + 500 + 925 + 300) \/ (1 &#8211; 0,18)] \u00d7 0,18<br>ICMS \u2248 R$ 2.760,58<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esse valor deve ser pago \u00e0 SEFAZ antes da libera\u00e7\u00e3o da carga.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cr\u00e9dito de ICMS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Empresas contribuintes do ICMS podem <strong>aproveitar o valor pago na importa\u00e7\u00e3o como cr\u00e9dito<\/strong> no momento da venda do produto. Isso reduz a carga tribut\u00e1ria efetiva e evita bitributa\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No entanto, empresas optantes pelo <strong>Simples Nacional<\/strong> n\u00e3o t\u00eam direito a esse cr\u00e9dito.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Isen\u00e7\u00e3o ou Suspens\u00e3o do ICMS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Algumas opera\u00e7\u00f5es podem contar com <strong>isen\u00e7\u00e3o ou suspens\u00e3o<\/strong> do ICMS na importa\u00e7\u00e3o, como:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Drawback<\/strong><\/li>\n\n\n\n<li><strong>Admiss\u00e3o tempor\u00e1ria<\/strong><\/li>\n\n\n\n<li>Importa\u00e7\u00f5es por <strong>entidades filantr\u00f3picas<\/strong><\/li>\n\n\n\n<li>Regimes aduaneiros especiais<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A aplica\u00e7\u00e3o desses benef\u00edcios depende de regulamenta\u00e7\u00e3o estadual e enquadramento correto da opera\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Penalidades por Erros<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Erros no c\u00e1lculo ou no recolhimento do ICMS podem gerar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Multas fiscais<\/strong><\/li>\n\n\n\n<li><strong>Juros sobre o valor devido<\/strong><\/li>\n\n\n\n<li><strong>Impedimento na libera\u00e7\u00e3o da mercadoria<\/strong><\/li>\n\n\n\n<li><strong>Problemas no cr\u00e9dito tribut\u00e1rio<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Por isso, \u00e9 fundamental contar com apoio t\u00e9cnico e conhecer as normas do estado de destino.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O ICMS na importa\u00e7\u00e3o \u00e9 um dos tributos mais relevantes e complexos do processo. Seu c\u00e1lculo exige aten\u00e7\u00e3o, e o valor pode representar uma parcela significativa do custo total da opera\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conhecer a base de c\u00e1lculo, aplicar corretamente a al\u00edquota e entender os crit\u00e9rios de cr\u00e9dito fiscal s\u00e3o passos essenciais para a conformidade tribut\u00e1ria e efici\u00eancia financeira.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quer aprender a calcular corretamente o ICMS na importa\u00e7\u00e3o?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se voc\u00ea deseja dominar os tributos na importa\u00e7\u00e3o e se comunicar com seguran\u00e7a em <strong>ingl\u00eas t\u00e9cnico para com\u00e9rcio exterior<\/strong>, conhe\u00e7a o curso mais completo do mercado:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Domine Com\u00e9rcio Exterior e Ingl\u00eas T\u00e9cnico em 4 meses<\/strong><br>Voc\u00ea vai aprender:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Como calcular com seguran\u00e7a o <strong>ICMS e demais tributos<\/strong><\/li>\n\n\n\n<li>Como aplicar <strong>cr\u00e9ditos fiscais<\/strong> na importa\u00e7\u00e3o<\/li>\n\n\n\n<li>Como usar o <strong>ingl\u00eas t\u00e9cnico<\/strong> com clareza em e-mails, documentos e contratos internacionais<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/toexceed.com.br\/curso-comercio-exterior.html\">Acesse aqui<\/a><\/p>\n\n\n\n<div class=\"wp-block-group has-heading-background-color has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--x-large);padding-right:var(--wp--preset--spacing--x-large);padding-bottom:var(--wp--preset--spacing--x-large);padding-left:var(--wp--preset--spacing--x-large)\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-80868740 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h4 class=\"wp-block-heading has-text-align-left has-background-color has-text-color\" style=\"letter-spacing:-1px\"><strong>Torne-se <mark style=\"background-color:rgba(0, 0, 0, 0);color:#d0fbf8\" class=\"has-inline-color\">fluente<\/mark> no ingl\u00eas e expert em <mark style=\"background-color:rgba(0, 0, 0, 0);color:#cafff8\" class=\"has-inline-color\">comex<\/mark> em 4 meses<\/strong><\/h4>\n\n\n\n<p class=\"has-text-align-left has-background-color has-text-color wp-block-paragraph\">\u00danico simulador que te deixa fluente no ingl\u00eas e expert em com\u00e9rcio exterior ao mesmo tempo. Tudo isso em um simples e poderoso treinamento com 4 meses de dura\u00e7\u00e3o.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/toexceed.com.br\/curso-comercio-exterior.html\">Saiba mais<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<div class=\"wp-block-uagb-image uagb-block-10bddb30 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" srcset=\"https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png ,https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png 780w, https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/phone.png\" alt=\"\" class=\"uag-image-122\" width=\"201\" height=\"301\" title=\"\" loading=\"lazy\"\/><\/figure><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>O ICMS na importa\u00e7\u00e3o \u00e9 o Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os cobrado pelos estados brasileiros sobre produtos estrangeiros que entram no pa\u00eds. Embora seja um imposto estadual, ele \u00e9 aplicado mesmo antes de a mercadoria circular internamente, incidindo no momento do desembara\u00e7o aduaneiro. Esse tributo impacta diretamente o custo final da opera\u00e7\u00e3o e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_swt_meta_header_display":false,"_swt_meta_footer_display":false,"_swt_meta_site_title_display":false,"_swt_meta_sticky_header":false,"_swt_meta_transparent_header":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-toexceed"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>O Que \u00e9 ICMS na Importa\u00e7\u00e3o - Blog - Toexceed<\/title>\n<meta name=\"description\" content=\"Saiba como funciona o ICMS na importa\u00e7\u00e3o e evite surpresas no custo final da sua opera\u00e7\u00e3o internacional.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O Que \u00e9 ICMS na Importa\u00e7\u00e3o - Blog - Toexceed\" \/>\n<meta property=\"og:description\" content=\"Saiba como funciona o ICMS na importa\u00e7\u00e3o e evite surpresas no custo final da sua opera\u00e7\u00e3o internacional.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog - Toexceed\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/toexceed\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-09T00:22:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-09T00:22:24+00:00\" \/>\n<meta name=\"author\" content=\"Toexceed\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Toexceed\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/\"},\"author\":{\"name\":\"Toexceed\",\"@id\":\"https:\/\/toexceed.com.br\/blog\/#\/schema\/person\/50d69f7b473f9e99366f3bf11f8995f3\"},\"headline\":\"O Que \u00e9 ICMS na Importa\u00e7\u00e3o\",\"datePublished\":\"2026-01-09T00:22:23+00:00\",\"dateModified\":\"2026-01-09T00:22:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/\"},\"wordCount\":657,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/toexceed.com.br\/blog\/#organization\"},\"articleSection\":[\"Toexceed\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/\",\"url\":\"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/\",\"name\":\"O Que \u00e9 ICMS na Importa\u00e7\u00e3o - Blog - Toexceed\",\"isPartOf\":{\"@id\":\"https:\/\/toexceed.com.br\/blog\/#website\"},\"datePublished\":\"2026-01-09T00:22:23+00:00\",\"dateModified\":\"2026-01-09T00:22:24+00:00\",\"description\":\"Saiba como funciona o ICMS na importa\u00e7\u00e3o e evite surpresas no custo final da sua opera\u00e7\u00e3o internacional.\",\"breadcrumb\":{\"@id\":\"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/toexceed.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"O Que \u00e9 ICMS na Importa\u00e7\u00e3o\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/toexceed.com.br\/blog\/#website\",\"url\":\"https:\/\/toexceed.com.br\/blog\/\",\"name\":\"Blog - Toexceed\",\"description\":\"Blog - Toexceed\",\"publisher\":{\"@id\":\"https:\/\/toexceed.com.br\/blog\/#organization\"},\"alternateName\":\"Toexceed\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/toexceed.com.br\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/toexceed.com.br\/blog\/#organization\",\"name\":\"Blog - Toexceed\",\"url\":\"https:\/\/toexceed.com.br\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/toexceed.com.br\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/SNew-Logo-PNG-2.png\",\"contentUrl\":\"https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/SNew-Logo-PNG-2.png\",\"width\":620,\"height\":198,\"caption\":\"Blog - Toexceed\"},\"image\":{\"@id\":\"https:\/\/toexceed.com.br\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/toexceed\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/toexceed.com.br\/blog\/#\/schema\/person\/50d69f7b473f9e99366f3bf11f8995f3\",\"name\":\"Toexceed\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/toexceed.com.br\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/70031db9ccd482de8591c4c6c6f44de48120095e378cc7d1d2fce11f7ce26bdc?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/70031db9ccd482de8591c4c6c6f44de48120095e378cc7d1d2fce11f7ce26bdc?s=96&d=mm&r=g\",\"caption\":\"Toexceed\"},\"sameAs\":[\"https:\/\/toexceed.com.br\/blog\"],\"url\":\"https:\/\/toexceed.com.br\/blog\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"O Que \u00e9 ICMS na Importa\u00e7\u00e3o - Blog - Toexceed","description":"Saiba como funciona o ICMS na importa\u00e7\u00e3o e evite surpresas no custo final da sua opera\u00e7\u00e3o internacional.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/","og_locale":"pt_BR","og_type":"article","og_title":"O Que \u00e9 ICMS na Importa\u00e7\u00e3o - Blog - Toexceed","og_description":"Saiba como funciona o ICMS na importa\u00e7\u00e3o e evite surpresas no custo final da sua opera\u00e7\u00e3o internacional.","og_url":"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/","og_site_name":"Blog - Toexceed","article_publisher":"https:\/\/www.facebook.com\/toexceed","article_published_time":"2026-01-09T00:22:23+00:00","article_modified_time":"2026-01-09T00:22:24+00:00","author":"Toexceed","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Toexceed","Est. tempo de leitura":"4 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/#article","isPartOf":{"@id":"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/"},"author":{"name":"Toexceed","@id":"https:\/\/toexceed.com.br\/blog\/#\/schema\/person\/50d69f7b473f9e99366f3bf11f8995f3"},"headline":"O Que \u00e9 ICMS na Importa\u00e7\u00e3o","datePublished":"2026-01-09T00:22:23+00:00","dateModified":"2026-01-09T00:22:24+00:00","mainEntityOfPage":{"@id":"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/"},"wordCount":657,"commentCount":0,"publisher":{"@id":"https:\/\/toexceed.com.br\/blog\/#organization"},"articleSection":["Toexceed"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/","url":"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/","name":"O Que \u00e9 ICMS na Importa\u00e7\u00e3o - Blog - Toexceed","isPartOf":{"@id":"https:\/\/toexceed.com.br\/blog\/#website"},"datePublished":"2026-01-09T00:22:23+00:00","dateModified":"2026-01-09T00:22:24+00:00","description":"Saiba como funciona o ICMS na importa\u00e7\u00e3o e evite surpresas no custo final da sua opera\u00e7\u00e3o internacional.","breadcrumb":{"@id":"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-na-importacao\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/toexceed.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"O Que \u00e9 ICMS na Importa\u00e7\u00e3o"}]},{"@type":"WebSite","@id":"https:\/\/toexceed.com.br\/blog\/#website","url":"https:\/\/toexceed.com.br\/blog\/","name":"Blog - Toexceed","description":"Blog - Toexceed","publisher":{"@id":"https:\/\/toexceed.com.br\/blog\/#organization"},"alternateName":"Toexceed","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/toexceed.com.br\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/toexceed.com.br\/blog\/#organization","name":"Blog - Toexceed","url":"https:\/\/toexceed.com.br\/blog\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/toexceed.com.br\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/SNew-Logo-PNG-2.png","contentUrl":"https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/SNew-Logo-PNG-2.png","width":620,"height":198,"caption":"Blog - Toexceed"},"image":{"@id":"https:\/\/toexceed.com.br\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/toexceed"]},{"@type":"Person","@id":"https:\/\/toexceed.com.br\/blog\/#\/schema\/person\/50d69f7b473f9e99366f3bf11f8995f3","name":"Toexceed","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/toexceed.com.br\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/70031db9ccd482de8591c4c6c6f44de48120095e378cc7d1d2fce11f7ce26bdc?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/70031db9ccd482de8591c4c6c6f44de48120095e378cc7d1d2fce11f7ce26bdc?s=96&d=mm&r=g","caption":"Toexceed"},"sameAs":["https:\/\/toexceed.com.br\/blog"],"url":"https:\/\/toexceed.com.br\/blog\/author\/admin\/"}]}},"uagb_featured_image_src":{"full":["https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/comercio-exterior-toexceed.jpg",960,540,false],"thumbnail":["https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/comercio-exterior-toexceed-150x150.jpg",150,150,true],"medium":["https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/comercio-exterior-toexceed-300x169.jpg",300,169,true],"medium_large":["https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/comercio-exterior-toexceed-768x432.jpg",768,432,true],"large":["https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/comercio-exterior-toexceed.jpg",960,540,false],"1536x1536":["https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/comercio-exterior-toexceed.jpg",960,540,false],"2048x2048":["https:\/\/toexceed.com.br\/blog\/wp-content\/uploads\/2023\/10\/comercio-exterior-toexceed.jpg",960,540,false]},"uagb_author_info":{"display_name":"Toexceed","author_link":"https:\/\/toexceed.com.br\/blog\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"O ICMS na importa\u00e7\u00e3o \u00e9 o Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os cobrado pelos estados brasileiros sobre produtos estrangeiros que entram no pa\u00eds. Embora seja um imposto estadual, ele \u00e9 aplicado mesmo antes de a mercadoria circular internamente, incidindo no momento do desembara\u00e7o aduaneiro. Esse tributo impacta diretamente o custo final da opera\u00e7\u00e3o e&hellip;","_links":{"self":[{"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/posts\/3062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/comments?post=3062"}],"version-history":[{"count":1,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/posts\/3062\/revisions"}],"predecessor-version":[{"id":3063,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/posts\/3062\/revisions\/3063"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/media\/147"}],"wp:attachment":[{"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/media?parent=3062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/categories?post=3062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/toexceed.com.br\/blog\/wp-json\/wp\/v2\/tags?post=3062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}