Resolução CMN N° 5.040

Conteúdo do Documento

O texto vigente do MCR encontra-se no seguinte endereço eletrônico: www3.bcb.gov.br/mcr.RESOLUÇÃO CMN Nº 5.040, DE 29 DE SETEMBRO DE 2022Ajusta regras atinentes às alíquotas básicas de adicional para enquadramento de empreendimento no Programa de Garantia da Atividade Agropecuária (MCR 12-10).O Banco Central do Brasil, na forma do art. 9º da Lei nº 4.595, de 31 de dezembro de 1964, torna púb...

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<a href="https://www3.bcb.gov.br/mcr" target="_blank">O texto vigente do MCR encontra-se
no seguinte endereço eletrônico: www3.bcb.gov.br/mcr.</a> RESOLUÇÃO CMN Nº 5.040, DE 29 DE SETEMBRO DE 2022Ajusta regras atinentes às
alíquotas básicas de adicional para enquadramento de empreendimento no Programa
de Garantia da Atividade Agropecuária (MCR 12-10).O Banco Central do Brasil, na forma do art. 9º
da Lei nº 4.595, de 31 de dezembro de 1964, torna público que o Conselho Monetário Nacional, em sessão realizada em 29 de setembro
de 2022, tendo em vista as disposições dos arts. 59, 65-A
e 66-A da Lei nº 8.171, de 17 de janeiro de 1991, e do art. 4º do Decreto nº 175, de 10 de julho de 1991,R E S O L V E
U :<a name="art65a"></a>Art. 1º  A Seção 3 (Adicional) do Capítulo 12 (Programa
de Garantia da Atividade Agropecuária - Proagro) do Manual de Crédito Rural (MCR)
passa a vigorar com a seguinte alteração:“5-A - Em
caso de empreendimento compatível com mais de uma alíquota entre as dispostas em
uma mesma tabela da Seção 10 deste Capítulo, aplica-se a menor.” (NR)“5-B - A
alíquota do adicional para o empreendimento enquadrado como atividade não
financiada é de 10%.” (NR)Art. 2º 
A Seção 10 (Alíquotas básicas do adicional para enquadramento de
empreendimento no Proagro e no Proagro Mais) do Capítulo 12 do MCR passa a
vigorar com as seguintes alterações:“Tabela 1 - Alíquotas
básicas do adicional para enquadramento de empreendimento no Proagro de
1º/7/2022 até 30/6/2023.<table class="MsoNormalTable" width="634" cellspacing="0" cellpadding="0" border="0" style="width:475.8pt;margin-left:70.9pt;border-collapse:collapse;"><tbody><tr style="height:14.65pt;"><td width="482" style="width:361.5pt;border-color:windowtext windowtext black;border-style:solid;border-width:1pt;padding:0cm 3.5pt;height:14.65pt;">Produto</td><td width="142" style="width:106.3pt;border-color:windowtext windowtext black currentcolor;border-style:solid solid solid none;border-width:1pt 1pt 1pt medium;padding:0cm 3.5pt;height:14.65pt;">Alíquotas</td><td width="11" style="border:medium none;padding:0cm;"> </td></tr><tr style="height:14.65pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:14.65pt;">Produto
de empreendimento de lavoura irrigada, inclusive cultivos protegidos</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:14.65pt;">6,00%</td><td width="11" style="border:medium none;padding:0cm;"> </td></tr><tr style="height:14.65pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:14.65pt;">Produto
de empreendimento <a name="_Hlk114039212">cultivado em sistema de produção de
base agroecológica ou orgânica, ou em transição para sistema de base
agroecológica</a>, conforme padronização estabelecida pelo Ministério da
Agricultura, Pecuária e Abastecimento (Mapa)</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:14.65pt;">3,00%</td><td width="11" style="border:medium none;padding:0cm;"> </td></tr><tr style="height:15.5pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Milho</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">1ª
safra</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">2ª
safra</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Região Sul</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">9,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais regiões </td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">7,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Soja</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,10%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:15.5pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Maçã</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Sem estrutura de proteção contra granizo</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">12,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:16pt;">Com estrutura de proteção contra granizo</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="482" style="width:361.5pt;border:1pt solid windowtext;padding:0cm 3.5pt;height:16pt;">Nectarina
e Pêssego</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Trigo</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">10,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:15.5pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Aveia,
Cevada e Canola</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Região Sul e Sudeste</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">8,50%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais regiões</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">15,90%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:9.9pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:9.9pt;">Feijão1ª safra2ª safra3ª safra</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:9.9pt;">7,00%7,00%7,00%</td><td width="11" style="width:8pt;border:medium none;padding:0cm 3.5pt;height:9.9pt;"> </td></tr><tr style="height:4.9pt;"><td width="482" style="width:361.5pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:4.9pt;">Uva</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:4.9pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:4.9pt;"> </td></tr><tr style="height:16pt;"><td width="482" style="width:361.5pt;border:1pt solid windowtext;padding:0cm 3.5pt;height:16pt;">Demais
culturas zoneadas</td><td width="142" style="width:106.3pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr></tbody></table>” (NR)“Tabela 2 - Alíquotas básicas do adicional para enquadramento de
empreendimento no Proagro a partir de 1º/7/2023.<table class="MsoNormalTable" width="636" cellspacing="0" cellpadding="0" border="0" style="width:476.7pt;margin-left:70.9pt;border-collapse:collapse;"><tbody><tr style="height:14.65pt;"><td width="491" style="width:13cm;border-color:windowtext windowtext black;border-style:solid;border-width:1pt;padding:0cm 3.5pt;height:14.65pt;">Produto</td><td width="134" style="width:100.15pt;border-color:windowtext windowtext black currentcolor;border-style:solid solid solid none;border-width:1pt 1pt 1pt medium;padding:0cm 3.5pt;height:14.65pt;">Alíquotas</td><td width="11" style="border:medium none;padding:0cm;"> </td></tr><tr style="height:14.65pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:14.65pt;">Produto
de empreendimento de lavoura irrigada, inclusive cultivos protegidos</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:14.65pt;">6,00%</td><td width="11" style="border:medium none;padding:0cm;"> </td></tr><tr style="height:14.65pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:14.65pt;">Produto
de empreendimento cultivado em sistema de produção de base agroecológica ou
orgânica, ou em transição para sistema de base agroecológica, conforme
padronização estabelecida pelo Ministério da Agricultura, Pecuária e
Abastecimento (Mapa)</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:14.65pt;">4,00%</td><td width="11" style="border:medium none;padding:0cm;"> </td></tr><tr style="height:15.5pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Milho</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">1ª
safra</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">9,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">2ª
safra</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Região Sul</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">10,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais regiões </td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">7,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Soja</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,10%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:15.5pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Maçã</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Sem estrutura de proteção contra granizo</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">12,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:16pt;">Com estrutura de proteção contra granizo</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:16pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="491" style="width:13cm;border:1pt solid windowtext;padding:0cm 3.5pt;height:16pt;">Nectarina
e Pêssego</td><td width="134" style="width:100.15pt;border-color:windowtext windowtext windowtext currentcolor;border-style:solid solid solid none;border-width:1pt 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Trigo</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">10,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:15.5pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Aveia,
Cevada e Canola</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Região Sul e Sudeste</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">10,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais regiões</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">15,90%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:4.9pt;"><td width="491" style="width:13cm;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:4.9pt;">Feijão1ª safra2ª safra3ª safra</td><td width="134" style="width:100.15pt;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:4.9pt;"> 7,00%7,00%7,00%</td><td width="11" style="width:8pt;border:medium none;padding:0cm 3.5pt;height:4.9pt;"> </td></tr><tr style="height:4.9pt;"><td width="491" style="width:13cm;border-color:windowtext windowtext currentcolor;border-style:solid solid none;border-width:1pt 1pt medium;padding:0cm 3.5pt;height:4.9pt;">Uva</td><td width="134" style="width:100.15pt;border-color:windowtext windowtext currentcolor currentcolor;border-style:solid solid none none;border-width:1pt 1pt medium medium;padding:0cm 3.5pt;height:4.9pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:4.9pt;"> </td></tr><tr style="height:16pt;"><td width="491" style="width:13cm;border:1pt solid windowtext;padding:0cm 3.5pt;height:16pt;">Demais
culturas zoneadas</td><td width="134" style="width:100.15pt;border-color:windowtext windowtext windowtext currentcolor;border-style:solid solid solid none;border-width:1pt 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr></tbody></table>”
(NR)“Tabela 3 – Alíquotas básicas do
adicional para enquadramento de empreendimento no Proagro Mais de 1º/7/2022 até
30/6/2023.<table class="MsoNormalTable" width="676" cellspacing="0" cellpadding="0" border="0" style="width:507.25pt;margin-left:70.9pt;border-collapse:collapse;"><tbody><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:windowtext windowtext black;border-style:solid;border-width:1pt;padding:0cm 3.5pt;height:15.5pt;">Produto</td><td width="113" style="width:3cm;border-color:windowtext windowtext black currentcolor;border-style:solid solid solid none;border-width:1pt 1pt 1pt medium;padding:0cm 3.5pt;height:15.5pt;">Alíquotas</td><td width="53" style="border:medium none;padding:0cm;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:15.5pt;">Produto de empreendimento de lavoura irrigada, inclusive
cultivos protegidos</td><td width="113" style="width:3cm;border-color:currentcolor windowtext black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:15.5pt;">6,00%</td><td width="53" style="border:medium none;padding:0cm;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:15.5pt;">Produto de empreendimento cultivado em sistema de produção de
base agroecológica ou orgânica, ou em transição para sistema de base agroecológica,
conforme padronização estabelecida pelo Ministério da Agricultura, Pecuária e
Abastecimento (Mapa)</td><td width="113" style="width:3cm;border-color:currentcolor windowtext black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:15.5pt;">3,00%</td><td width="53" style="border:medium none;padding:0cm;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Milho</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">1ª safra</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">5,50%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">2ª safra</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Região Sul</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">8,50%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais regiões </td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">7,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Soja</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,10%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Ameixa, Maçã, Nectarina e Pêssego</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Sem estrutura
de proteção contra granizo</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Região Sul</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">9,50%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Demais regiões</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">10,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Com estrutura
de proteção contra granizo</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Trigo</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">10,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Aveia, Cevada e Canola</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Região Sul e Sudeste</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">7,50%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais regiões</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">10,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Feijão</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">1ª safra</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">6,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">2ª safra</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">6,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">3ª safra</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">6,50%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:25.85pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:25.85pt;">Olericulturas</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:25.85pt;">5,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:25.85pt;"> </td></tr><tr style="height:7.8pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:7.8pt;">Uva</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:7.8pt;">6,00% </td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:7.8pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Cebola</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Região Sul</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">8,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais regiões</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Beterraba</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Sorgo</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">7,50%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais culturas em áreas não zoneadas para o empreendimento</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">4,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais culturas zoneadas</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">4,00%</td><td width="53" style="width:39.45pt;padding:0cm 3.5pt;height:16pt;"> </td></tr></tbody></table>” (NR)“Tabela 4 - Alíquotas básicas do adicional para enquadramento de
empreendimento no Proagro Mais a partir de 1º/7/2023.<table class="MsoNormalTable" width="634" cellspacing="0" cellpadding="0" border="0" style="width:475.8pt;margin-left:70.9pt;border-collapse:collapse;"><tbody><tr style="height:31.55pt;"><td width="510" style="width:382.75pt;border-color:windowtext windowtext black;border-style:solid;border-width:1pt;padding:0cm 3.5pt;height:31.55pt;">Produto</td><td width="113" style="width:3cm;border-color:windowtext windowtext black currentcolor;border-style:solid solid solid none;border-width:1pt 1pt 1pt medium;padding:0cm 3.5pt;height:31.55pt;">Alíquotas</td><td width="11" style="border:medium none;padding:0cm;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:15.5pt;">Produto de empreendimento de lavoura irrigada, inclusive
cultivos protegidos</td><td width="113" style="width:3cm;border-color:currentcolor windowtext black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:15.5pt;">6,00%</td><td width="11" style="border:medium none;padding:0cm;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext black;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:15.5pt;">Produto de empreendimento cultivado em sistema de produção de
base agroecológica ou orgânica, ou em transição para sistema de base
agroecológica, conforme padronização estabelecida pelo Ministério da
Agricultura, Pecuária e Abastecimento (Mapa)</td><td width="113" style="width:3cm;border-color:currentcolor windowtext black currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:15.5pt;">4,00%</td><td width="11" style="border:medium none;padding:0cm;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Milho</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">1ª safra</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">7,50%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">2ª safra</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Região Sul</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">10,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais regiões </td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">7,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Soja</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,10%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Ameixa, Maça, Nectarina e Pêssego</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Sem estrutura de proteção contra granizo</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Região Sul</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">12,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Demais regiões</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">10,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Com estrutura
de proteção contra granizo</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Trigo</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">11,50%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Aveia, Cevada e Canola</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Região Sul e Sudeste</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">10,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais regiões</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">10,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Feijão</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">1ª safra</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">2ª safra</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">3ª safra</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">6,50%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Olericulturas</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">5,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Uva</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Cebola</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;"> </td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:15.5pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext;border-style:none solid;border-width:medium 1pt;padding:0cm 3.5pt;height:15.5pt;">Região Sul</td><td width="113" style="width:3cm;border-color:currentcolor windowtext currentcolor currentcolor;border-style:none solid none none;border-width:medium 1pt medium medium;padding:0cm 3.5pt;height:15.5pt;">11,20%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:15.5pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais regiões</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Beterraba</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">6,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Sorgo</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">10,50%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais culturas em áreas não zoneadas para o empreendimento</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">5,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr><tr style="height:16pt;"><td width="510" style="width:382.75pt;border-color:currentcolor windowtext windowtext;border-style:none solid solid;border-width:medium 1pt 1pt;padding:0cm 3.5pt;height:16pt;">Demais culturas zoneadas</td><td width="113" style="width:3cm;border-color:currentcolor windowtext windowtext currentcolor;border-style:none solid solid none;border-width:medium 1pt 1pt medium;padding:0cm 3.5pt;height:16pt;">5,00%</td><td width="11" style="width:8pt;padding:0cm 3.5pt;height:16pt;"> </td></tr></tbody></table>” (NR)Art. 3º  Esta Resolução entra em vigor na data de sua publicação.Roberto de Oliveira Campos Neto Presidente do
Banco Central do Brasil</div>

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Resolução CMN N° 5.040

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