{"id":51311,"date":"2025-04-10T15:30:06","date_gmt":"2025-04-10T18:30:06","guid":{"rendered":"https:\/\/scpa.org.br\/?p=51311"},"modified":"2025-04-10T15:30:08","modified_gmt":"2025-04-10T18:30:08","slug":"instrucao-normativa-023-2025","status":"publish","type":"post","link":"https:\/\/scpa.org.br\/index.php\/2025\/04\/10\/instrucao-normativa-023-2025\/","title":{"rendered":"Instru\u00e7\u00e3o Normativa 023\/2025"},"content":{"rendered":"\n

ALTERA\u00c7\u00c3O NA INSTRU\u00c7\u00c3O NORMATIVA DRP N\u00ba 45\/98<\/u>:<\/strong><\/p>\n\n\n\n

1.<\/strong> Convs. ICMS 173\/24 e 182\/24 – Acrescenta hip\u00f3teses em que fica dispensada a apresenta\u00e7\u00e3o da Guia para Libera\u00e7\u00e3o de Mercadoria Estrangeira sem Comprova\u00e7\u00e3o do Recolhimento do ICMS – GLME e prev\u00ea regras espec\u00edficas para a hip\u00f3tese de desembara\u00e7o aduaneiro de nafta n\u00e3o petroqu\u00edmica efetivado em territ\u00f3rio de unidade da Federa\u00e7\u00e3o distinta daquela do importador. (T\u00edt. I, Cap. VI, 4.1.3, “c” a “j”, 4.4.1, 4.7, 4.7.3 e 4.7.4, e Anexo A-22)<\/p>\n\n\n\n

(Publicado no D.O.E. de 24\/03\/25, p\u00e1g. 249)<\/strong><\/p>\n\n\n\n

Clique para consultar a norma em nosso Portal de Legisla\u00e7\u00e3o<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

ALTERA\u00c7\u00c3O NA INSTRU\u00c7\u00c3O NORMATIVA DRP N\u00ba 45\/98: 1. Convs. ICMS 173\/24 e 182\/24 – Acrescenta hip\u00f3teses em que fica dispensada a apresenta\u00e7\u00e3o da Guia para Libera\u00e7\u00e3o de Mercadoria Estrangeira sem Comprova\u00e7\u00e3o do Recolhimento do ICMS – GLME e prev\u00ea regras espec\u00edficas para a hip\u00f3tese de desembara\u00e7o aduaneiro de nafta n\u00e3o petroqu\u00edmica efetivado em territ\u00f3rio de unidade […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31],"tags":[],"class_list":["post-51311","post","type-post","status-publish","format-standard","hentry","category-noticias"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/51311","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/comments?post=51311"}],"version-history":[{"count":1,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/51311\/revisions"}],"predecessor-version":[{"id":51312,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/posts\/51311\/revisions\/51312"}],"wp:attachment":[{"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=51311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=51311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scpa.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=51311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}