{"id":98387,"date":"2025-11-26T08:00:57","date_gmt":"2025-11-26T11:00:57","guid":{"rendered":"https:\/\/abes.org.br\/?p=98387"},"modified":"2025-11-26T16:22:20","modified_gmt":"2025-11-26T19:22:20","slug":"classificacao-fiscal-de-operacoes-e-produtos-na-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/abes.org.br\/en\/classificacao-fiscal-de-operacoes-e-produtos-na-reforma-tributaria\/","title":{"rendered":"Tax Classification of Transactions and Products in the Tax Reform"},"content":{"rendered":"

\"\"By Marco Polo Viana<\/p>\n

Registering product information is an important step in any business, as it directly influences inventory quality and the efficiency of commercial operations.<\/p>\n

The tax reform brings significant changes to taxation and\u00a0classification of operations and goods<\/strong>\u00a0in company operations.<\/p>\n

In this article, we will explain some guidelines and impacts of the new\u00a0classification of operations and goods<\/strong>.<\/p>\n

What is merchandise classification?<\/strong><\/p>\n

Classifying goods technically and fiscally means identifying, in the Catalogue of the Harmonized System of Designation and Coding of Goods (six digits) and in the Common Nomenclature of MERCOSUR (eight digits), the code that best represents the product under analysis.<\/p>\n

This identification allows for the correct classification of goods in import, export, and commercialization operations, ensuring compliance with tax procedures. Furthermore, correct classification is essential for determining the applicable tax burden and ensuring the proper application of legal regulations.<\/p>\n

The Harmonized System and the NCM<\/strong><\/p>\n

Given the existence of hundreds of thousands of different goods in the world and the peculiarities and languages of each country, the World Customs Organization (World Custo Organization \u2013 WCO<\/a>The Harmonized System, which today has 183 members (as of 2018), conceived the Harmonized System, enabling the standardization of a worldwide code for each commodity that can be traded.<\/p>\n

Based on this extensive catalog of goods, the Harmonized System, where each good is identified by a code, each member country creates its own table, maintaining the original structure of the Harmonized System.<\/p>\n

Example: In Brazil and MERCOSUR, item 3926.90.10 was created to identify plastic washers. Brazil also adopts, in addition to these eight digits, the expression Ex (Exclusively), aiming to subdivide the eight-digit code, whether due to the need to differentiate tax rates, incentives, benefits, or for another reason.<\/p>\n

Code 3926.90.40 refers to "Laboratory or pharmacy articles," however, if these articles are intended "Exclusively" for clinical analysis laboratories, the code will be 3926.90.40 Ex 01.<\/p>\n

Tax Classification<\/strong><\/p>\n

Correct tax classification depends on clearly understanding what the merchandise is, what it's used for, what it's made of, and whether it has its own function or complements another. Often, it's a part or component of another product and may receive the same code or a specific code, depending on the case.<\/p>\n

Therefore, it is important to analyze the general rules, explanatory notes, and position descriptions to ensure accurate classification and avoid tax errors.<\/p>\n

Each product has its own particularities, as is the case with food, which varies according to preparation, state (raw, fried, frozen) and type of packaging. Parts also differ: some have multiple uses, such as screws, while others serve a single application.<\/p>\n

The higher the level of industrialization, the higher the chapter number and tax code \u2014 for example, live animals (01.06) are at the beginning of the chain, while nuclear reactors (84.01) represent more complex products. After studying these characteristics, the Tax Classification begins, identifying the correct position and sub-position in the Harmonized System and the complete code in the NCM\/TEC\/TIPI.<\/p>\n

Tax Classification of Transactions in the Tax Reform<\/strong><\/p>\n

With the implementation of the\u00a0IBS (Tax on Goods and Services)<\/strong>\u00a0and the\u00a0CBS (Contribution on Goods and Services)<\/strong>\u00a0From January 2026 onwards, one of the biggest challenges for companies and tax professionals will be the correct\u00a0tax classification of transactions and products<\/strong>.<\/p>\n

The new code\u00a0cClass Trib (Tax Classification Code)<\/strong>\u00a0It replaces the old CST\/CFOP logic and requires a more in-depth analysis of each transaction, considering its...\u00a0onerousness<\/strong>,\u00a0consideration<\/strong>\u00a0and the\u00a0tax incidence matrix rule<\/strong>\u00a0defined by\u00a0Complementary Law No. 214<\/strong>.<\/p>\n

Contrary to what many imagine, it is not possible to create a simple \u201cfrom\/to<\/strong>\u201d"between NCM and cClassTrib. The classification depends on a contextual reading of the operation, the nature of the revenue, and the possible application of exceptions or reductions provided for in the legislation.".<\/p>\n

To assist in this process, the use of automated solutions that cross-reference legal rules and product descriptions, optimizing the mapping and definition of cClassTrib at scale, can be of great help.<\/p>\n

Identification of cClassTrib for Operations with IBS and CBS<\/strong><\/p>\n

O\u00a0cClassTrib<\/strong>\u00a0This is the new code that identifies the tax treatment of each transaction and product within the scope of the IBS and CBS. Its definition\u00a0It's not automatic.<\/strong>\u00a0\u2014 requires an understanding of\u00a0Complementary Law 214<\/strong>, which establishes the incidence structure and the exceptions. The classification process goes through three main stages:<\/p>\n

    \n
  1. Identifying the onerous nature of the operation<\/strong>\u00a0(whether it is onerous or not).<\/li>\n
  2. Verification of occurrence or non-occurrence<\/strong>\u00a0based on general rules and legal exceptions.<\/li>\n
  3. Consultation of the NCM and annexes of Complementary Law 214<\/strong>, to check for specific tax rate reductions or exemptions.<\/li>\n<\/ol>\n

    Each cClassTrib is a "child" of a CST \u2014 for example, the\u00a0CST 410<\/strong>\u00a0brings together operations\u00a0not onerous<\/strong>\u00a0in\u00a0non-incidence or immunity<\/strong>, while the\u00a0CST 000<\/strong>\u00a0groups\u00a0fully taxed transactions<\/strong>.<\/p>\n

    The starting point for any classification is to identify whether the operation is...\u00a0expensive<\/strong>\u00a0(with consideration) or\u00a0not onerous<\/strong>\u00a0(without consideration).<\/p>\n