Comunicado CAT nº 5 de 27/01/2003
Norma Estadual - São Paulo - Publicado no DOE em 28 jan 2003
Divulga as tabelas de correlação entre os antigos e novos Códigos Fiscais de Operações e Prestações - CFOP
O Coordenador da Administração Tributária, tendo em vista a entrada em vigor, em 1º de janeiro de 2003, de uma nova tabela de Código Fiscal de Operações e Prestações, CFOP, com quatro dígitos, constante da Tabela I do Anexo V do regulamento do ICMS em vigor, na redação dada pelo inciso VII do artigo 1º do Decreto 46.966, de 31/07/2003;
Considerando o objetivo de dirimir dúvidas dos contribuintes sobre a aplicação dos novos códigos às operações e prestações realizadas, divulga tabelas de correlação entre os antigos e os novos códigos.
Cumpre esclarecer que a correlação sugerida tem caráter meramente indicativo, permanecendo sob responsabilidade do contribuinte a correta classificação de suas operações e prestações segundo o CFOP.
TABELAS DE CORRELAÇÃO ENTRE OS ANTIGOS E NOVOS CFOPs :| DO CFOP DE 3 DÍGITOS PARA O DE 4 DÍGITOS | DO CFOP DE 4 DÍGITOS PARA O DE 3 DÍGITOS | ||||||
| ENTRADAS | SAÍDAS | ENTRADAS | SAÍDAS | ||||
| ANTIGO | NOVO | ANTIGO | NOVO | NOVO | ANTIGO | NOVO | ANTIGO |
| 1.11 | 1.101 | 5.11 | 5.101 | 1.101 | 1.11 | 5.101 | 5.11 |
| 1.11 | 1.111 | 5.11 | 5.109 | 1.102 | 1.12 | 5.102 | 5.12 |
| 1.11 | 1.116 | 5.11 | 5.111 | 1.111 | 1.11 | 5.103 | 5.14 |
| 1.11 | 1.120 | 5.11 | 5.113 | 1.113 | 1.12 | 5.104 | 5.15 |
| 1.11 | 1.121 | 5.11 | 5.116 | 1.116 | 1.11 | 5.105 | 5.16 |
| 1.11 | 1.122 | 5.11 | 5.118 | 1.117 | 1.12 | 5.106 | 5.17 |
| 1.12 | 1.102 | 5.11 | 5.122 | 1.118 | 1.12 | 5.109 | 5.11 |
| 1.12 | 1.113 | 5.12 | 5.102 | 1.120 | 1.11 | 5.110 | 5.12 |
| 1.12 | 1.117 | 5.12 | 5.110 | 1.121 | 1.11 | 5.111 | 5.11 |
| 1.12 | 1.118 | 5.12 | 5.112 | 1.122 | 1.11 | 5.112 | 5.12 |
| 1.13 | 1.124 | 5.12 | 5.114 | 1.124 | 1.13 | 5.113 | 5.11 |
| 1.13 | 1.125 | 5.12 | 5.115 | 1.125 | 1.13 | 5.114 | 5.12 |
| 1.14 | 1.126 | 5.12 | 5.117 | 1.126 | 1.14 | 5.115 | 5.12 |
| 1.21 | 1.151 | 5.12 | 5.119 | 1.151 | 1.21 | 5.116 | 5.11 |
| 1.22 | 1.152 | 5.12 | 5.120 | 1.152 | 1.22 | 5.117 | 5.12 |
| 1.23 | 1.153 | 5.12 | 5.123 | 1.153 | 1.23 | 5.118 | 5.11 |
| 1.24 | 1.154 | 5.13 | 5.124 | 1.154 | 1.24 | 5.119 | 5.12 |
| 1.31 | 1.201 | 5.13 | 5.125 | 1.201 | 1.31 | 5.120 | 5.12 |
| 1.31 | 1.203 | 5.14 | 5.103 | 1.202 | 1.32 | 5.122 | 5.11 |
| 1.31 | 1.503 | 5.15 | 5.104 | 1.203 | 1.31 | 5.123 | 5.12 |
| 1.31 | 1.553 | 5.16 | 5.105 | 1.204 | 1.32 | 5.124 | 5.13 |
| 1.32 | 1.202 | 5.17 | 5.106 | 1.205 | 1.33 | 5.125 | 5.13 |
| 1.32 | 1.204 | 5.21 | 5.151 | 1.206 | 1.33 | 5.151 | 5.21 |
| 1.32 | 1.504 | 5.22 | 5.152 | 1.207 | 1.34 | 5.152 | 5.22 |
| 1.32 | 1.553 | 5.23 | 5.153 | 1.208 | 1.99.9 | 5.153 | 5.23 |
| 1.33 | 1.205 | 5.24 | SC | 1.209 | 1.99.9 | 5.155 | 5.25 |
| 1.33 | 1.206 | 5.25 | 5.155 | 1.251 | 1.41 | 5.156 | 5.26 |
| 1.34 | 1.207 | 5.26 | 5.156 | 1.252 | 1.42 | 5.201 | 5.31 |
| 1.41 | 1.251 | 5.31 | 5.201 | 1.253 | 1.43 | 5.202 | 5.32 |
| 1.42 | 1.252 | 5.32 | 5.202 | 1.254 | 1.44 | 5.205 | 5.33 |
| 1.43 | 1.253 | 5.33 | 5.205 | 1.255 | 1.44 | 5.206 | 5.33 |
| 1.44 | 1.254 | 5.33 | 5.206 | 1.256 | 1.45 | 5.207 | 5.34 |
| 1.44 | 1.255 | 5.34 | 5.207 | 1.257 | 1.46 | 5.208 | 5.99.9 |
| 1.45 | 1.256 | 5.41 | 5.251 | 1.301 | 1.51 | 5.209 | 5.99.9 |
| 1.46 | 1.257 | 5.42 | 5.252 | 1.302 | 1.52 | 5.210 | 5.99.9 |
| 1.51 | 1.301 | 5.43 | 5.253 | 1.303 | 1.53 | 5.251 | 5.41 |
| 1.52 | 1.302 | 5.43 | 5.254 | 1.304 | 1.54 | 5.252 | 5.42 |
| 1.52 | 1.306 | 5.43 | 5.255 | 1.305 | 1.55 | 5.253 | 5.43 |
| 1.53 | 1.303 | 5.44 | 5.256 | 1.306 | 1.52 | 5.254 | 5.43 |
| 1.53 | 1.306 | 5.45 | 5.258 | 1.306 | 1.53 | 5.255 | 5.43 |
| 1.54 | 1.304 | 5.46 | 5.257 | 1.351 | 1.61 | 5.256 | 5.44 |
| 1.55 | 1.305 | 5.51 | 5.301 | 1.352 | 1.62 | 5.257 | 5.46 |
| 1.61 | 1.351 | 5.52 | 5.302 | 1.353 | 1.63 | 5.258 | 5.45 |
| 1.62 | 1.352 | 5.52 | 5.303 | 1.354 | 1.64 | 5.301 | 5.51 |
| 1.62 | 1.356 | 5.52 | 5.304 | 1.355 | 1.65 | 5.302 | 5.52 |
| 1.63 | 1.353 | 5.52 | 5.305 | 1.356 | 1.62 | 5.303 | 5.52 |
| 1.63 | 1.356 | 5.52 | 5.306 | 1.356 | 1.63 | 5.304 | 5.52 |
| 1.64 | 1.354 | 5.53 | 5.307 | 1.401 | 1.71 | 5.305 | 5.52 |
| 1.65 | 1.355 | 5.61 | 5.351 | 1.403 | 1.72 | 5.306 | 5.52 |
| 1.71 | 1.401 | 5.62 | 5.352 | 1.406 | 1.73 | 5.307 | 5.53 |
| 1.72 | 1.403 | 5.62 | 5.353 | 1.407 | 1.74 | 5.351 | 5.61 |
| 1.73 | 1.406 | 5.62 | 5.354 | 1.408 | 1.75 | 5.352 | 5.62 |
| 1.74 | 1.407 | 5.62 | 5.355 | 1.409 | 1.76 | 5.352 | 6.62 |
| 1.75 | 1.408 | 5.62 | 5.356 | 1.410 | 1.77 | 5.353 | 5.62 |
| 1.76 | 1.409 | 5.62 | 5.932 | 1.411 | 1.78 | 5.354 | 5.62 |
| 1.77 | 1.410 | 5.63 | 5.357 | 1.414 | 1.96 | 5.355 | 5.62 |
| 1.78 | 1.411 | 5.63 | 5.932 | 1.415 | 1.96 | 5.356 | 5.62 |
| 1.79 | 1.603 | 5.71 | 5.401 | 1.451 | 1.81 | 5.357 | 5.63 |
| 1.81 | 1.451 | 5.71 | 5.402 | 1.452 | 1.82 | 5.401 | 5.71 |
| 1.82 | 1.452 | 5.72 | 5.401 | 1.501 | 1.86 | 5.401 | 5.72 |
| 1.86 | 1.501 | 5.73 | 5.403 | 1.503 | 1.31 | 5.402 | 5.71 |
| 1.91 | 1.551 | 5.73 | 5.405 | 1.504 | 1.32 | 5.403 | 5.73 |
| 1.91 | 1.551 | 5.74 | 5.403 | 1.551 | 1.91 | 5.403 | 5.74 |
| 1.92 | 1.552 | 5.74 | 5.405 | 1.551 | 1.91 | 5.405 | 5.73 |
| 1.93 | 1.901 | 5.75 | 5.408 | 1.552 | 1.92 | 5.405 | 5.74 |
| 1.93 | 1.924 | 5.76 | 5.409 | 1.553 | 1.31 | 5.408 | 5.75 |
| 1.94 | 1.902 | 5.77 | 5.410 | 1.553 | 1.32 | 5.409 | 5.76 |
| 1.94 | 1.925 | 5.78 | 5.411 | 1.554 | 1.99.9 | 5.410 | 5.77 |
| 1.95 | 1.904 | 5.79 | 5.603 | 1.555 | 1.99.9 | 5.411 | 5.78 |
| 1.96 | 1.414 | 5.81 | 5.451 | 1.556 | 1.97 | 5.412 | 5.95 |
| 1.96 | 1.415 | 5.86 | 5.501 | 1.556 | 1.97 | 5.413 | 5.95 |
| 1.97 | 1.556 | 5.87 | 5.502 | 1.557 | 1.98 | 5.414 | 5.97 |
| 1.97 | 1.556 | 5.88 | 5.503 | 1.601 | 1.99.9 | 5.415 | 5.97 |
| 1.98 | 1.557 | 5.89 | 5.503 | 1.602 | 1.99.9 | 5.451 | 5.81 |
| 1.99.1 | 1.910 | 5.91 | 5.551 | 1.603 | 1.79 | 5.501 | 5.86 |
| 1.99.1 | 1.911 | 5.92 | 5.552 | 1.901 | 1.93 | 5.502 | 5.87 |
| 1.99.1 | 1.917 | 5.92 | 5.557 | 1.902 | 1.94 | 5.503 | 5.88 |
| 1.99.1 | 1.918 | 5.93 | 5.901 | 1.903 | 1.99.9 | 5.503 | 5.89 |
| 1.99.9 | 1.208 | 5.94 | 5.902 | 1.904 | 1.95 | 5.551 | 5.91 |
| 1.99.9 | 1.209 | 5.94 | 5.925 | 1.905 | 1.99.9 | 5.552 | 5.92 |
| 1.99.9 | 1.554 | 5.95 | 5.412 | 1.906 | 1.99.9 | 5.553 | 5.95 |
| 1.99.9 | 1.555 | 5.95 | 5.413 | 1.907 | 1.99.9 | 5.554 | 5.99.9 |
| 1.99.9 | 1.601 | 5.95 | 5.553 | 1.908 | 1.99.9 | 5.555 | 5.99.9 |
| 1.99.9 | 1.602 | 5.95 | 5.556 | 1.909 | 1.99.9 | 5.556 | 5.95 |
| 1.99.9 | 1.903 | 5.96 | 5.904 | 1.910 | 1.99.1 | 5.557 | 5.92 |
| 1.99.9 | 1.905 | 5.97 | 5.414 | 1.911 | 1.99.1 | 5.601 | 5.99.9 |
| 1.99.9 | 1.906 | 5.97 | 5.415 | 1.912 | 1.99.9 | 5.602 | 5.99.9 |
| 1.99.9 | 1.907 | 5.99.1 | 5.910 | 1.913 | 1.99.9 | 5.603 | 5.79 |
| 1.99.9 | 1.908 | 5.99.1 | 5.911 | 1.914 | 1.99.9 | 5.901 | 5.93 |
| 1.99.9 | 1.909 | 5.99.1 | 5.917 | 1.915 | 1.99.9 | 5.902 | 5.94 |
| 1.99.9 | 1.912 | 5.99.1 | 5.918 | 1.916 | 1.99.9 | 5.903 | 5.99.9 |
| 1.99.9 | 1.913 | 5.99.1 | 5.919 | 1.917 | 1.99.1 | 5.904 | 5.96 |
| 1.99.9 | 1.914 | 5.99.1 | 5.922 | 1.918 | 1.99.1 | 5.905 | 5.99.9 |
| 1.99.9 | 1.915 | 5.99.9 | 5.208 | 1.919 | 1.99.9 | 5.906 | 5.99.9 |
| 1.99.9 | 1.916 | 5.99.9 | 5.209 | 1.920 | 1.99.9 | 5.907 | 5.99.9 |
| 1.99.9 | 1.919 | 5.99.9 | 5.210 | 1.921 | 1.99.9 | 5.908 | 5.99.9 |
| 1.99.9 | 1.920 | 5.99.9 | 5.554 | 1.922 | 1.99.9 | 5.909 | 5.99.9 |
| 1.99.9 | 1.921 | 5.99.9 | 5.555 | 1.923 | 1.99.9 | 5.910 | 5.99.1 |
| 1.99.9 | 1.922 | 5.99.9 | 5.601 | 1.924 | 1.93 | 5.911 | 5.99.1 |
| 1.99.9 | 1.923 | 5.99.9 | 5.602 | 1.925 | 1.94 | 5.912 | 5.99.9 |
| 1.99.9 | 1.949 | 5.99.9 | 5.903 | 1.949 | 1.99.9 | 5.913 | 5.99.9 |
| 2.11 | 2.101 | 5.99.9 | 5.905 | 2.101 | 2.11 | 5.914 | 5.99.9 |
| 2.11 | 2.111 | 5.99.9 | 5.906 | 2.102 | 2.12 | 5.915 | 5.99.9 |
| 2.11 | 2.116 | 5.99.9 | 5.907 | 2.111 | 2.11 | 5.916 | 5.99.9 |
| 2.11 | 2.120 | 5.99.9 | 5.908 | 2.113 | 2.12 | 5.917 | 5.99.1 |
| 2.11 | 2.121 | 5.99.9 | 5.909 | 2.116 | 2.11 | 5.918 | 5.99.1 |
| 2.11 | 2.122 | 5.99.9 | 5.912 | 2.117 | 2.12 | 5.919 | 5.99.1 |
| 2.12 | 2.102 | 5.99.9 | 5.913 | 2.118 | 2.12 | 5.920 | 5.99.9 |
| 2.12 | 2.113 | 5.99.9 | 5.914 | 2.120 | 2.11 | 5.921 | 5.99.9 |
| 2.12 | 2.117 | 5.99.9 | 5.915 | 2.121 | 2.11 | 5.922 | 5.99.1 |
| 2.12 | 2.118 | 5.99.9 | 5.916 | 2.122 | 2.11 | 5.923 | 5.99.9 |
| 2.13 | 2.124 | 5.99.9 | 5.920 | 2.124 | 2.13 | 5.924 | 5.99.9 |
| 2.13 | 2.125 | 5.99.9 | 5.921 | 2.125 | 2.13 | 5.925 | 5.94 |
| 2.14 | 2.126 | 5.99.9 | 5.923 | 2.126 | 2.14 | 5.926 | SC |
| 2.21 | 2.151 | 5.99.9 | 5.924 | 2.151 | 2.21 | 5.927 | SC |
| 2.22 | 2.152 | 5.99.9 | 5.949 | 2.152 | 2.22 | 5.928 | SC |
| 2.23 | 2.153 | 6.11 | 6.101 | 2.153 | 2.23 | 5.929 | SC |
| 2.24 | 2.154 | 6.11 | 6.109 | 2.154 | 2.24 | 5.931 | SC |
| 2.31 | 2.201 | 6.11 | 6.111 | 2.201 | 2.31 | 5.932 | 5.62 |
| 2.31 | 2.203 | 6.11 | 6.113 | 2.202 | 2.32 | 5.932 | 5.63 |
| 2.31 | 2.503 | 6.11 | 6.116 | 2.203 | 2.31 | 5.949 | 5.99.9 |
| 2.31 | 2.553 | 6.11 | 6.118 | 2.204 | 2.32 | 6.101 | 6.11 |
| 2.32 | 2.202 | 6.11 | 6.122 | 2.205 | 2.33 | 6.102 | 6.12 |
| 2.32 | 2.204 | 6.12 | 6.102 | 2.206 | 2.33 | 6.103 | 6.14 |
| 2.32 | 2.504 | 6.12 | 6.110 | 2.207 | 2.34 | 6.104 | 6.15 |
| 2.32 | 2.553 | 6.12 | 6.112 | 2.208 | 2.35 | 6.105 | 6.16 |
| 2.33 | 2.205 | 6.12 | 6.114 | 2.209 | 2.35 | 6.106 | 6.17 |
| 2.33 | 2.206 | 6.12 | 6.115 | 2.251 | 2.41 | 6.107 | 6.18 |
| 2.34 | 2.207 | 6.12 | 6.117 | 2.252 | 2.42 | 6.108 | 6.19 |
| 2.35 | 2.208 | 6.12 | 6.119 | 2.253 | 2.43 | 6.109 | 6.11 |
| 2.35 | 2.209 | 6.12 | 6.120 | 2.254 | 2.44 | 6.110 | 6.12 |
| 2.41 | 2.251 | 6.12 | 6.123 | 2.255 | 2.44 | 6.111 | 6.11 |
| 2.42 | 2.252 | 6.13 | 6.124 | 2.256 | 2.45 | 6.112 | 6.12 |
| 2.43 | 2.253 | 6.13 | 6.125 | 2.257 | 2.46 | 6.113 | 6.11 |
| 2.44 | 2.254 | 6.14 | 6.103 | 2.301 | 2.51 | 6.114 | 6.12 |
| 2.44 | 2.255 | 6.15 | 6.104 | 2.302 | 2.52 | 6.115 | 6.12 |
| 2.45 | 2.256 | 6.16 | 6.105 | 2.303 | 2.53 | 6.116 | 6.11 |
| 2.46 | 2.257 | 6.17 | 6.106 | 2.304 | 2.54 | 6.117 | 6.12 |
| 2.51 | 2.301 | 6.18 | 6.107 | 2.305 | 2.55 | 6.118 | 6.11 |
| 2.52 | 2.302 | 6.19 | 6.108 | 2.306 | 2.52 | 6.119 | 6.12 |
| 2.52 | 2.306 | 6.21 | 6.151 | 2.306 | 2.53 | 6.120 | 6.12 |
| 2.53 | 2.303 | 6.22 | 6.152 | 2.351 | 2.61 | 6.122 | 6.11 |
| 2.53 | 2.306 | 6.23 | 6.153 | 2.352 | 2.62 | 6.123 | 6.12 |
| 2.54 | 2.304 | 6.24 | SC | 2.353 | 2.63 | 6.124 | 6.13 |
| 2.55 | 2.305 | 6.25 | 6.155 | 2.354 | 2.64 | 6.125 | 6.13 |
| 2.61 | 2.351 | 6.26 | 6.156 | 2.355 | 2.65 | 6.151 | 6.21 |
| 2.62 | 2.352 | 6.31 | 6.201 | 2.356 | 2.62 | 6.152 | 6.22 |
| 2.62 | 2.356 | 6.32 | 6.202 | 2.356 | 2.63 | 6.153 | 6.23 |
| 2.63 | 2.353 | 6.33 | 6.205 | 2.401 | 2.71 | 6.155 | 6.25 |
| 2.63 | 2.356 | 6.33 | 6.206 | 2.403 | 2.72 | 6.156 | 6.26 |
| 2.64 | 2.354 | 6.34 | 6.207 | 2.406 | 2.73 | 6.201 | 6.31 |
| 2.65 | 2.355 | 6.35 | 6.208 | 2.407 | 2.74 | 6.202 | 6.32 |
| 2.71 | 2.401 | 6.35 | 6.209 | 2.408 | 2.75 | 6.205 | 6.33 |
| 2.72 | 2.403 | 6.35 | 6.210 | 2.409 | 2.76 | 6.206 | 6.33 |
| 2.73 | 2.406 | 6.35 | 6.555 | 2.410 | 2.77 | 6.207 | 6.34 |
| 2.74 | 2.407 | 6.41 | 6.251 | 2.411 | 2.78 | 6.208 | 6.35 |
| 2.75 | 2.408 | 6.42 | 6.252 | 2.414 | 2.96 | 6.209 | 6.35 |
| 2.76 | 2.409 | 6.43 | 6.253 | 2.415 | 2.96 | 6.210 | 6.35 |
| 2.77 | 2.410 | 6.43 | 6.254 | 2.501 | 2.86 | 6.251 | 6.41 |
| 2.78 | 2.411 | 6.43 | 6.255 | 2.503 | 2.31 | 6.252 | 6.42 |
| 2.79 | 2.603 | 6.44 | 6.256 | 2.504 | 2.32 | 6.253 | 6.43 |
| 2.86 | 2.501 | 6.45 | 6.258 | 2.551 | 2.91 | 6.254 | 6.43 |
| 2.91 | 2.551 | 6.46 | 6.257 | 2.551 | 2.91 | 6.255 | 6.43 |
| 2.91 | 2.551 | 6.51 | 6.301 | 2.552 | 2.92 | 6.256 | 6.44 |
| 2.92 | 2.552 | 6.52 | 6.302 | 2.553 | 2.31 | 6.257 | 6.46 |
| 2.93 | 2.901 | 6.52 | 6.303 | 2.553 | 2.32 | 6.258 | 6.45 |
| 2.93 | 2.924 | 6.52 | 6.304 | 2.554 | 2.99.9 | 6.301 | 6.51 |
| 2.94 | 2.902 | 6.52 | 6.305 | 2.555 | 2.99.9 | 6.302 | 6.52 |
| 2.94 | 2.925 | 6.52 | 6.306 | 2.556 | 2.97 | 6.303 | 6.52 |
| 2.95 | 2.904 | 6.53 | 6.307 | 2.556 | 2.97 | 6.304 | 6.52 |
| 2.96 | 2.414 | 6.61 | 6.351 | 2.557 | 2.98 | 6.305 | 6.52 |
| 2.96 | 2.415 | 6.62 | 5.352 | 2.603 | 2.79 | 6.306 | 6.52 |
| 2.97 | 2.556 | 6.62 | 6.353 | 2.901 | 2.93 | 6.307 | 6.53 |
| 2.97 | 2.556 | 6.62 | 6.354 | 2.902 | 2.94 | 6.351 | 6.61 |
| 2.98 | 2.557 | 6.62 | 6.355 | 2.903 | 2.99.9 | 6.353 | 6.62 |
| 2.99.1 | 2.910 | 6.62 | 6.356 | 2.904 | 2.95 | 6.354 | 6.62 |
| 2.99.1 | 2.911 | 6.62 | 6.932 | 2.905 | 2.99.9 | 6.355 | 6.62 |
| 2.99.1 | 2.917 | 6.63 | 6.357 | 2.906 | 2.99.9 | 6.356 | 6.62 |
| 2.99.1 | 2.918 | 6.63 | 6.932 | 2.907 | 2.99.9 | 6.357 | 6.63 |
| 2.99.9 | 2.554 | 6.71 | 6.401 | 2.908 | 2.99.9 | 6.401 | 6.71 |
| 2.99.9 | 2.555 | 6.71 | 6.402 | 2.909 | 2.99.9 | 6.401 | 6.72 |
| 2.99.9 | 2.903 | 6.72 | 6.401 | 2.910 | 2.99.1 | 6.402 | 6.71 |
| 2.99.9 | 2.905 | 6.73 | 6.403 | 2.911 | 2.99.1 | 6.403 | 6.73 |
| 2.99.9 | 2.906 | 6.73 | 6.404 | 2.912 | 2.99.9 | 6.403 | 6.74 |
| 2.99.9 | 2.907 | 6.74 | 6.403 | 2.913 | 2.99.9 | 6.404 | 6.73 |
| 2.99.9 | 2.908 | 6.75 | 6.408 | 2.914 | 2.99.9 | 6.408 | 6.75 |
| 2.99.9 | 2.909 | 6.76 | 6.409 | 2.915 | 2.99.9 | 6.409 | 6.76 |
| 2.99.9 | 2.912 | 6.77 | 6.410 | 2.916 | 2.99.9 | 6.410 | 6.77 |
| 2.99.9 | 2.913 | 6.78 | 6.411 | 2.917 | 2.99.1 | 6.411 | 6.78 |
| 2.99.9 | 2.914 | 6.79 | 6.603 | 2.918 | 2.99.1 | 6.412 | 6.95 |
| 2.99.9 | 2.915 | 6.86 | 6.501 | 2.919 | 2.99.9 | 6.413 | 6.95 |
| 2.99.9 | 2.916 | 6.87 | 6.502 | 2.920 | 2.99.9 | 6.414 | 6.97 |
| 2.99.9 | 2.919 | 6.88 | 6.503 | 2.921 | 2.99.9 | 6.415 | 6.97 |
| 2.99.9 | 2.920 | 6.89 | 6.503 | 2.922 | 2.99.9 | 6.501 | 6.86 |
| 2.99.9 | 2.921 | 6.91 | 6.551 | 2.923 | 2.99.9 | 6.502 | 6.87 |
| 2.99.9 | 2.922 | 6.92 | 6.552 | 2.924 | 2.93 | 6.503 | 6.88 |
| 2.99.9 | 2.923 | 6.92 | 6.557 | 2.925 | 2.94 | 6.503 | 6.89 |
| 2.99.9 | 2.949 | 6.93 | 6.901 | 2.949 | 2.99.9 | 6.551 | 6.91 |
| 3.11 | 3.101 | 6.94 | 6.902 | 3.101 | 3.11 | 6.552 | 6.92 |
| 3.12 | 3.102 | 6.94 | 6.925 | 3.102 | 3.12 | 6.553 | 6.95 |
| 3.13 | 3.126 | 6.95 | 6.412 | 3.126 | 3.13 | 6.554 | 6.99.9 |
| 3.21 | 3.201 | 6.95 | 6.413 | 3.127 | 3.94 | 6.555 | 6.35 |
| 3.21 | 3.211 | 6.95 | 6.553 | 3.201 | 3.21 | 6.556 | 6.95 |
| 3.21 | 3.553 | 6.95 | 6.556 | 3.202 | 3.22 | 6.557 | 6.92 |
| 3.22 | 3.202 | 6.96 | 6.904 | 3.205 | 3.23 | 6.603 | 6.79 |
| 3.22 | 3.503 | 6.97 | 6.414 | 3.206 | 3.23 | 6.901 | 6.93 |
| 3.22 | 3.553 | 6.97 | 6.415 | 3.207 | 3.24 | 6.902 | 6.94 |
| 3.23 | 3.205 | 6.99.1 | 6.910 | 3.211 | 3.21 | 6.903 | 6.99.9 |
| 3.23 | 3.206 | 6.99.1 | 6.911 | 3.251 | 3.31 | 6.904 | 6.96 |
| 3.24 | 3.207 | 6.99.1 | 6.917 | 3.301 | 3.41 | 6.905 | 6.99.9 |
| 3.31 | 3.251 | 6.99.1 | 6.918 | 3.351 | 3.51 | 6.906 | 6.99.9 |
| 3.41 | 3.301 | 6.99.1 | 6.919 | 3.352 | 3.52 | 6.907 | 6.99.9 |
| 3.51 | 3.351 | 6.99.1 | 6.922 | 3.353 | 3.53 | 6.908 | 6.99.9 |
| 3.52 | 3.352 | 6.99.9 | 6.554 | 3.354 | 3.54 | 6.909 | 6.99.9 |
| 3.52 | 3.356 | 6.99.9 | 6.903 | 3.355 | 3.99.9 | 6.910 | 6.99.1 |
| 3.53 | 3.353 | 6.99.9 | 6.905 | 3.356 | 3.52 | 6.911 | 6.99.1 |
| 3.53 | 3.356 | 6.99.9 | 6.906 | 3.356 | 3.53 | 6.912 | 6.99.9 |
| 3.54 | 3.354 | 6.99.9 | 6.907 | 3.503 | 3.22 | 6.913 | 6.99.9 |
| 3.91 | 3.551 | 6.99.9 | 6.908 | 3.551 | 3.91 | 6.914 | 6.99.9 |
| 3.94 | 3.127 | 6.99.9 | 6.909 | 3.553 | 3.21 | 6.915 | 6.99.9 |
| 3.97 | 3.556 | 6.99.9 | 6.912 | 3.553 | 3.22 | 6.916 | 6.99.9 |
| 3.99.9 | 3.355 | 6.99.9 | 6.913 | 3.556 | 3.97 | 6.917 | 6.99.1 |
| 3.99.9 | 3.949 | 6.99.9 | 6.914 | 3.949 | 3.99.9 | 6.918 | 6.99.1 |
| | | 6.99.9 | 6.915 | | | 6.919 | 6.99.1 |
| | | 6.99.9 | 6.916 | | | 6.920 | 6.99.9 |
| | | 6.99.9 | 6.920 | | | 6.921 | 6.99.9 |
| | | 6.99.9 | 6.921 | | | 6.922 | 6.99.1 |
| | | 6.99.9 | 6.923 | | | 6.923 | 6.99.9 |
| | | 6.99.9 | 6.924 | | | 6.924 | 6.99.9 |
| | | 6.99.9 | 6.949 | | | 6.925 | 6.94 |
| | | 7.11 | 7.101 | | | 6.929 | SC |
| | | 7.11 | 7.127 | | | 6.931 | SC |
| | | 7.11 | 7.551 | | | 6.932 | 6.62 |
| | | 7.12 | 7.102 | | | 6.932 | 6.63 |
| | | 7.12 | 7.501 | | | 6.949 | 6.99.9 |
| | | 7.12 | 7.551 | | | 7.101 | 7.11 |
| | | 7.16 | 7.105 | | | 7.102 | 7.12 |
| | | 7.17 | 7.106 | | | 7.105 | 7.16 |
| | | 7.31 | 7.201 | | | 7.106 | 7.17 |
| | | 7.32 | 7.202 | | | 7.127 | 7.11 |
| | | 7.33 | 7.205 | | | 7.201 | 7.31 |
| | | 7.33 | 7.206 | | | 7.202 | 7.32 |
| | | 7.34 | 7.207 | | | 7.205 | 7.33 |
| | | 7.41 | 7.251 | | | 7.206 | 7.33 |
| | | 7.61 | SC | | | 7.207 | 7.34 |
| | | 7.99.1 | 7.211 | | | 7.210 | 7.99.9 |
| | | 7.99.1 | SC | | | 7.211 | 7.99.1 |
| | | 7.99.9 | 7.210 | | | 7.251 | 7.41 |
| | | 7.99.9 | 7.301 | | | 7.301 | 7.99.9 |
| | | 7.99.9 | 7.358 | | | 7.358 | 7.99.9 |
| | | 7.99.9 | 7.553 | | | 7.501 | 7.12 |
| | | 7.99.9 | 7.556 | | | 7.551 | 7.11 |
| | | 7.99.9 | 7.949 | | | 7.551 | 7.12 |
| | | SC | 5.926 | | | 7.553 | 7.99.9 |
| | | SC | 5.927 | | | 7.556 | 7.99.9 |
| | | SC | 5.928 | | | 7.930 | SC |
| | | SC | 5.929 | | | 7.949 | 7.99.9 |
| | | SC | 5.931 | | | SC | 5.24 |
| | | SC | 6.929 | | | SC | 6.24 |
| | | SC | 6.931 | | | SC | 7.61 |
| | | SC | 7.930 | | | SC | 7.99.1 |
*SC = SEM CORRELAÇÃO SUGERIDA
AS TABELAS SÃO MERA INDICAÇÃO, CABENDO AO CONTRIBUINTE A ANÁLISE DO MELHOR ENQUADRAMENTO DE SUAS OPERAÇÕES NO NOVO CFOP DE QUATRO DÍGITOS