Tabela CST – Código de Situação Tributária

TABELA A ORIGEM DA MERCADORIA

0 Nacional
1 Estrangeira Importação direta
2 Estrangeira Adquirida no mercado interno

TABELA B TRIBUTAÇÃO PELO ICMS

00 Tributada integralmente
10 Tributada e com cobrança do ICMS por substituição tributária
20 Com redução de base de cálculo
30 Isenta ou não tributada e com cobrança do ICMS por substituição tributária
40 Isenta
41 Não tributada
50 Suspensão
51 Diferimento
60 ICMS cobrado anteriormente por substituição tributária
70 Com redução de base de cálculo e cobrança do ICMS por substituição tributária
90 Outras

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