{"id":3064,"date":"2026-01-09T00:23:26","date_gmt":"2026-01-09T00:23:26","guid":{"rendered":"https:\/\/toexceed.com.br\/blog\/?p=3064"},"modified":"2026-08-01T05:23:03","modified_gmt":"2026-08-01T05:23:03","slug":"o-que-e-icms-st-na-importacao","status":"publish","type":"post","link":"https:\/\/toexceed.com.br\/blog\/2026\/01\/09\/o-que-e-icms-st-na-importacao\/","title":{"rendered":"O Que \u00e9 ICMS-ST na Importa\u00e7\u00e3o"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">O ICMS-ST na importa\u00e7\u00e3o \u00e9 a antecipa\u00e7\u00e3o do <strong>Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os com Substitui\u00e7\u00e3o Tribut\u00e1ria<\/strong> que pode ser exigida quando a mercadoria importada est\u00e1 sujeita a esse regime. Nessa modalidade, o importador \u00e9 respons\u00e1vel pelo recolhimento do ICMS n\u00e3o apenas sobre a sua opera\u00e7\u00e3o, mas tamb\u00e9m sobre as etapas seguintes da cadeia de comercializa\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa obriga\u00e7\u00e3o pode variar de acordo com a legisla\u00e7\u00e3o de cada estado e com o tipo de produto importado.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">O Que \u00e9 Substitui\u00e7\u00e3o Tribut\u00e1ria<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A substitui\u00e7\u00e3o tribut\u00e1ria (ST) \u00e9 um regime em que o <strong>ICMS de toda a cadeia de circula\u00e7\u00e3o<\/strong> do produto \u00e9 recolhido de forma antecipada por um dos contribuintes \u2014 normalmente o fabricante ou o importador.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No caso da importa\u00e7\u00e3o, o importador se torna o <strong>substituto tribut\u00e1rio<\/strong>, recolhendo o ICMS-ST sobre uma <strong>base de c\u00e1lculo presumida<\/strong>, que considera o pre\u00e7o de venda final da mercadoria ao consumidor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quando o ICMS-ST \u00e9 Exigido na Importa\u00e7\u00e3o<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A aplica\u00e7\u00e3o do ICMS-ST na importa\u00e7\u00e3o ocorre quando:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A mercadoria <strong>est\u00e1 listada como sujeita \u00e0 ST<\/strong> no estado de destino<\/li>\n\n\n\n<li>A opera\u00e7\u00e3o se enquadra nos crit\u00e9rios da legisla\u00e7\u00e3o estadual<\/li>\n\n\n\n<li>A <strong>entrada da mercadoria ocorre diretamente para comercializa\u00e7\u00e3o<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Produtos como bebidas, cosm\u00e9ticos, autope\u00e7as, eletr\u00f4nicos e materiais de constru\u00e7\u00e3o est\u00e3o frequentemente sujeitos \u00e0 substitui\u00e7\u00e3o tribut\u00e1ria em diversos estados.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Como Calcular o ICMS-ST na Importa\u00e7\u00e3o<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O c\u00e1lculo do ICMS-ST parte de uma <strong>base de c\u00e1lculo presumida<\/strong>, obtida por meio da aplica\u00e7\u00e3o de um <strong>MVA (Margem de Valor Agregado)<\/strong> sobre o valor da opera\u00e7\u00e3o.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">F\u00f3rmula Simplificada:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ICMS-ST = (Base Presumida \u00d7 Al\u00edquota do ICMS) \u2013 ICMS pr\u00f3prio j\u00e1 recolhido<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A base presumida \u00e9:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Base Presumida = (Valor da opera\u00e7\u00e3o + tributos + despesas) \u00d7 (1 + MVA)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A al\u00edquota do ICMS e o MVA variam conforme o estado e o tipo de mercadoria.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Documentos e Obriga\u00e7\u00f5es<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para recolher corretamente o ICMS-ST na importa\u00e7\u00e3o, o importador deve:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identificar se a mercadoria est\u00e1 sujeita ao regime de ST<\/li>\n\n\n\n<li>Verificar a <strong>legisla\u00e7\u00e3o do estado de destino<\/strong><\/li>\n\n\n\n<li>Utilizar o <strong>CFOP adequado<\/strong> na nota fiscal de entrada<\/li>\n\n\n\n<li>Gerar e pagar a <strong>guia do ICMS-ST (GNRE ou DARE)<\/strong><\/li>\n\n\n\n<li>Informar a opera\u00e7\u00e3o na <strong>Escritura\u00e7\u00e3o Fiscal Digital (EFD)<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A omiss\u00e3o ou o erro nesse processo pode gerar autua\u00e7\u00f5es e impedimentos fiscais.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ICMS-ST e Cr\u00e9dito Fiscal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Diferente do ICMS normal da importa\u00e7\u00e3o, o valor recolhido como ICMS-ST <strong>n\u00e3o gera cr\u00e9dito<\/strong> para o contribuinte. Ele \u00e9 considerado custo da mercadoria, o que impacta diretamente na forma\u00e7\u00e3o do pre\u00e7o de venda e na margem de lucro.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Diferen\u00e7a entre ICMS e ICMS-ST na Importa\u00e7\u00e3o<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Caracter\u00edstica<\/th><th>ICMS na Importa\u00e7\u00e3o<\/th><th>ICMS-ST na Importa\u00e7\u00e3o<\/th><\/tr><\/thead><tbody><tr><td>Tipo de recolhimento<\/td><td>Sobre a opera\u00e7\u00e3o do importador<\/td><td>Antecipado, sobre a cadeia toda<\/td><\/tr><tr><td>Cr\u00e9dito fiscal<\/td><td>Gera cr\u00e9dito (quando permitido)<\/td><td>N\u00e3o gera cr\u00e9dito<\/td><\/tr><tr><td>Base de c\u00e1lculo<\/td><td>Valor aduaneiro + tributos<\/td><td>Base presumida com MVA<\/td><\/tr><tr><td>Exig\u00eancia<\/td><td>Nacional<\/td><td>Varia conforme o estado<\/td><\/tr><\/tbody><\/table><\/figure>\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-ST na importa\u00e7\u00e3o \u00e9 uma obriga\u00e7\u00e3o tribut\u00e1ria que pode impactar significativamente os custos de empresas que importam produtos para revenda. Entender quando ele se aplica, como calcular e como cumprir com as obriga\u00e7\u00f5es acess\u00f3rias \u00e9 fundamental para manter a opera\u00e7\u00e3o regular e evitar preju\u00edzos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consultar a legisla\u00e7\u00e3o estadual e contar com apoio especializado \u00e9 indispens\u00e1vel nesses casos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quer aprender a calcular o ICMS-ST e outros tributos com seguran\u00e7a?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se voc\u00ea deseja entender como funciona o ICMS-ST, o ICMS normal, e todos os tributos incidentes na importa\u00e7\u00e3o \u2014 al\u00e9m de desenvolver flu\u00eancia em <strong>ingl\u00eas t\u00e9cnico para com\u00e9rcio exterior<\/strong> \u2014 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>Neste curso, voc\u00ea aprender\u00e1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Como identificar produtos sujeitos a <strong>ICMS-ST<\/strong> e calcular o imposto com precis\u00e3o<\/li>\n\n\n\n<li>Como aplicar corretamente os <strong>CFOPs e documentos fiscais<\/strong><\/li>\n\n\n\n<li>Como usar o <strong>ingl\u00eas t\u00e9cnico<\/strong> em negocia\u00e7\u00f5es, 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-ST na importa\u00e7\u00e3o \u00e9 a antecipa\u00e7\u00e3o do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os com Substitui\u00e7\u00e3o Tribut\u00e1ria que pode ser exigida quando a mercadoria importada est\u00e1 sujeita a esse regime. Nessa modalidade, o importador \u00e9 respons\u00e1vel pelo recolhimento do ICMS n\u00e3o apenas sobre a sua opera\u00e7\u00e3o, mas tamb\u00e9m sobre as etapas seguintes da cadeia [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8872,"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":[7],"tags":[],"class_list":["post-3064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comercio-exterior"],"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-ST na Importa\u00e7\u00e3o - Blog - Toexceed<\/title>\n<meta name=\"description\" content=\"Saiba como funciona o ICMS-ST na importa\u00e7\u00e3o e evite custos inesperados em suas opera\u00e7\u00f5es internacionais.\" \/>\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-st-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-ST na Importa\u00e7\u00e3o - 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