em 12x sem juros

Anúncio pausado

Características principais

Marca
Cofap
Número de peça
BJC-03029M

Outros

  • Tipo de veículo: Carro/Caminhonete

Descrição

PRODUTOS A PRONTA ENTREGA!

Todos nossos produtos são vendidos com Nota Fiscal e Garantia.

Envio imediato via Mercado Envios.
Somos Distribuidores Autorizados COFAP com 68 anos no Mercado.

BRAÇO OSCILANTE SUSPENSÃO DIREITO/ESQUERDO C/PIVÔ

Fabricante / Marca : COFAP

Código fabricante : BJC03029M

Unidade de venda: Peça

Aplicações para este produto:

FIAT DUNA 1.6 L 8V SOHC L4 SEVEL I.E 1994
FIAT DUNA 1.6 L 8V SOHC L4 SEVEL I.E 1995
FIAT ELBA 1.3 L 8V SOHC L4 FIASA 1.3 1986
FIAT ELBA 1.3 L 8V SOHC L4 FIASA 1.3 1987
FIAT ELBA 1.3 L 8V SOHC L4 FIASA 1.3 1988
FIAT ELBA 1.3 L 8V SOHC L4 FIASA 1.3 1989
FIAT ELBA 1.3 L 8V SOHC L4 FIASA S 1986
FIAT ELBA 1.3 L 8V SOHC L4 FIASA S 1987
FIAT ELBA 1.3 L 8V SOHC L4 FIASA S 1988
FIAT ELBA 1.3 L 8V SOHC L4 FIASA S 1989
FIAT ELBA 1.5 L 8V SOHC L4 FIASA CSL I.E 1992
FIAT ELBA 1.5 L 8V SOHC L4 FIASA CSL I.E 1993
FIAT ELBA 1.5 L 8V SOHC L4 FIASA CSL I.E 1994
FIAT ELBA 1.5 L 8V SOHC L4 FIASA CSL I.E 1995
FIAT ELBA 1.5 L 8V SOHC L4 FIASA CSL I.E 1996
FIAT ELBA 1.5 L 8V SOHC L4 SEVEL 1.5 1986
FIAT ELBA 1.5 L 8V SOHC L4 SEVEL 1.5 1987
FIAT ELBA 1.5 L 8V SOHC L4 SEVEL 1.5 1988
FIAT ELBA 1.5 L 8V SOHC L4 SEVEL 1.5 1989
FIAT ELBA 1.5 L 8V SOHC L4 SEVEL 1.5 1990
FIAT ELBA 1.5 L 8V SOHC L4 SEVEL 1.5 1991
FIAT ELBA 1.5 L 8V SOHC L4 SEVEL 1.5 1992
FIAT ELBA 1.5 L 8V SOHC L4 SEVEL 1.5 1993
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL CS 1989
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL CS 1990
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL CS 1991
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL CS 1992
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL CS 1993
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL CS 1994
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL CSL 1989
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL CSL 1990
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL CSL 1991
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL CSL 1992
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL CSL 1993
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL CSL 1994
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL INNOC CSL I.E 1992
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL INNOC CSL I.E 1993
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL INNOC CSL I.E 1994
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL INNOC CSL I.E 1995
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL INNOC CSL I.E 1996
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL S 1989
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL S 1990
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL S 1991
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL S 1992
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL S 1993
FIAT ELBA 1.6 L 8V SOHC L4 SEVEL S 1994
FIAT FIORINO 1.0 L 8V SOHC L4 FIASA 1.0 1994
FIAT FIORINO 1.0 L 8V SOHC L4 FIASA 1.0 1995
FIAT FIORINO 1.3 L 8V SOHC L4 FIASA 1.3 1988
FIAT FIORINO 1.3 L 8V SOHC L4 FIASA 1.3 1989
FIAT FIORINO 1.3 L 8V SOHC L4 FIASA 1.3 1990
FIAT FIORINO 1.3 L 8V SOHC L4 FIASA 1.3 1991
FIAT FIORINO 1.3 L 8V SOHC L4 FIASA 1.3 1992
FIAT FIORINO 1.3 L 8V SOHC L4 FIASA 1.3 1993
FIAT FIORINO 1.3 L 8V SOHC L4 FIRE FURGÃO 2003
FIAT FIORINO 1.3 L 8V SOHC L4 FIRE FURGÃO 2004
FIAT FIORINO 1.3 L 8V SOHC L4 FIRE FURGÃO 2005
FIAT FIORINO 1.3 L 8V SOHC L4 FIRE FURGÃO 2006
FIAT FIORINO 1.3 L 8V SOHC L4 FIRE FURGÃO 2007
FIAT FIORINO 1.3 L 8V SOHC L4 FIRE FURGÃO 2008
FIAT FIORINO 1.3 L 8V SOHC L4 FIRE FURGÃO 2009
FIAT FIORINO 1.3 L 8V SOHC L4 FIRE FURGÃO 2010
FIAT FIORINO 1.3 L 8V SOHC L4 FIRE FURGÃO 2011
FIAT FIORINO 1.3 L 8V SOHC L4 FIRE FURGÃO 2012
FIAT FIORINO 1.3 L 8V SOHC L4 FIRE FURGÃO 2013
FIAT FIORINO 1.5 L 8V SOHC L4 FIASA FURGÃO 1994
FIAT FIORINO 1.5 L 8V SOHC L4 FIASA FURGÃO 1995
FIAT FIORINO 1.5 L 8V SOHC L4 FIASA FURGÃO 1996
FIAT FIORINO 1.5 L 8V SOHC L4 FIASA FURGÃO 1997
FIAT FIORINO 1.5 L 8V SOHC L4 FIASA FURGÃO 1998
FIAT FIORINO 1.5 L 8V SOHC L4 FIASA FURGÃO 1999
FIAT FIORINO 1.5 L 8V SOHC L4 FIASA FURGÃO 2000
FIAT FIORINO 1.5 L 8V SOHC L4 FIASA FURGÃO 2001
FIAT FIORINO 1.5 L 8V SOHC L4 FIASA FURGÃO 2002
FIAT FIORINO 1.5 L 8V SOHC L4 FIASA I.E 1994
FIAT FIORINO 1.5 L 8V SOHC L4 FIASA I.E 1995
FIAT FIORINO 1.5 L 8V SOHC L4 FIASA I.E 1996
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA CS 1986
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA CS 1987
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA CS 1988
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA CS 1989
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA CS 1990
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA CS 1991
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA CS 1992
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA S 1986
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA S 1987
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA S 1988
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA S 1989
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA S 1990
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA S 1991
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA S 1992
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA SL 1986
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA SL 1987
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA SL 1988
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA SL 1989
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA SL 1990
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA SL 1991
FIAT PRÊMIO 1.3 L 8V SOHC L4 FIASA SL 1992
FIAT PRÊMIO 1.5 L 8V SOHC L4 FIASA CS 1986
FIAT PRÊMIO 1.5 L 8V SOHC L4 FIASA CS 1987
FIAT PRÊMIO 1.5 L 8V SOHC L4 FIASA CS 1988
FIAT PRÊMIO 1.5 L 8V SOHC L4 FIASA CSL 1986
FIAT PRÊMIO 1.5 L 8V SOHC L4 FIASA CSL 1987
FIAT PRÊMIO 1.5 L 8V SOHC L4 FIASA CSL 1988
FIAT PRÊMIO 1.5 L 8V SOHC L4 FIASA S 1986
FIAT PRÊMIO 1.5 L 8V SOHC L4 FIASA S 1987
FIAT PRÊMIO 1.5 L 8V SOHC L4 FIASA S 1988
FIAT PRÊMIO 1.5 L 8V SOHC L4 FIASA SL 1986
FIAT PRÊMIO 1.5 L 8V SOHC L4 FIASA SL 1987
FIAT PRÊMIO 1.5 L 8V SOHC L4 FIASA SL 1988
FIAT PRÊMIO 1.5 L 8V SOHC L4 SEVEL CS 1986
FIAT PRÊMIO 1.5 L 8V SOHC L4 SEVEL CS 1987
FIAT PRÊMIO 1.5 L 8V SOHC L4 SEVEL CS 1988
FIAT PRÊMIO 1.5 L 8V SOHC L4 SEVEL CSL 1986
FIAT PRÊMIO 1.5 L 8V SOHC L4 SEVEL CSL 1987
FIAT PRÊMIO 1.5 L 8V SOHC L4 SEVEL CSL 1988
FIAT UNO 1.0 L 8V SOHC L4 FIASA MILLE BRIO 1991
FIAT UNO 1.0 L 8V SOHC L4 FIASA MILLE BRIO 1992
FIAT UNO 1.0 L 8V SOHC L4 FIASA MILLE BRIO 1993
FIAT UNO 1.0 L 8V SOHC L4 FIRE ECONOMY 2009
FIAT UNO 1.0 L 8V SOHC L4 FIRE ECONOMY 2010
FIAT UNO 1.0 L 8V SOHC L4 FIRE ECONOMY 2011
FIAT UNO 1.0 L 8V SOHC L4 FIRE ECONOMY 2012
FIAT UNO 1.0 L 8V SOHC L4 FIRE ECONOMY 2013
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE CELEBRATION ECONOMY 2008
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE CELEBRATION ECONOMY 2009
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE CELEBRATION ECONOMY 2010
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE CELEBRATION ECONOMY 2011
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE CELEBRATION ECONOMY 2012
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE CELEBRATION ECONOMY 2013
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE CELEBRATION WAY ECONOMY 2009
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE CELEBRATION WAY ECONOMY 2010
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE CELEBRATION WAY ECONOMY 2011
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE CELEBRATION WAY ECONOMY 2012
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE CELEBRATION WAY ECONOMY 2013
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE EX FIRE 2002
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE EX FIRE 2003
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE FIRE 2002
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE FIRE 2003
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE FIRE 2004
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE FIRE 2005
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE FIRE 2006
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE FIRE FLEX 2005
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE FIRE FLEX 2006
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE FIRE FLEX 2007
FIAT UNO 1.0 L 8V SOHC L4 FIRE MILLE FIRE FLEX 2008
FIAT UNO 1.0 L 8V SOHC L4 FIRE WAY 2005
FIAT UNO 1.0 L 8V SOHC L4 FIRE WAY 2006
FIAT UNO 1.0 L 8V SOHC L4 FIRE WAY 2007
FIAT UNO 1.0 L 8V SOHC L4 FIRE WAY 2008
FIAT UNO 1.0 L 8V SOHC L4 FIRE WAY 2009
FIAT UNO 1.0 L 8V SOHC L4 FIRE WAY 2010
FIAT UNO 1.0 L 8V SOHC L4 FIRE WAY 2011
FIAT UNO 1.0 L 8V SOHC L4 FIRE WAY 2012
FIAT UNO 1.0 L 8V SOHC L4 FIRE WAY 2013
FIAT UNO 1.3 L 8V SOHC L4 FIASA CS 1986
FIAT UNO 1.3 L 8V SOHC L4 FIASA CS 1987
FIAT UNO 1.3 L 8V SOHC L4 FIASA CS 1988
FIAT UNO 1.3 L 8V SOHC L4 FIASA CS 1989
FIAT UNO 1.3 L 8V SOHC L4 FIASA CS 1990
FIAT UNO 1.3 L 8V SOHC L4 FIASA CS 1991
FIAT UNO 1.3 L 8V SOHC L4 FIASA FURGÃO 1988
FIAT UNO 1.3 L 8V SOHC L4 FIASA FURGÃO 1989
FIAT UNO 1.3 L 8V SOHC L4 FIASA FURGÃO 1990
FIAT UNO 1.3 L 8V SOHC L4 FIASA FURGÃO 1991
FIAT UNO 1.3 L 8V SOHC L4 FIASA FURGÃO 1992
FIAT UNO 1.3 L 8V SOHC L4 FIASA FURGÃO 1993
FIAT UNO 1.3 L 8V SOHC L4 FIASA FURGÃO 1.3 1988
FIAT UNO 1.3 L 8V SOHC L4 FIASA FURGÃO 1.3 1989
FIAT UNO 1.3 L 8V SOHC L4 FIASA FURGÃO 1.3 1990
FIAT UNO 1.3 L 8V SOHC L4 FIASA FURGÃO 1.3 1991
FIAT UNO 1.3 L 8V SOHC L4 FIASA FURGÃO 1.3 1992
FIAT UNO 1.3 L 8V SOHC L4 FIASA FURGÃO 1.3 1993
FIAT UNO 1.3 L 8V SOHC L4 FIASA S 1986
FIAT UNO 1.3 L 8V SOHC L4 FIASA S 1987
FIAT UNO 1.3 L 8V SOHC L4 FIASA S 1988
FIAT UNO 1.3 L 8V SOHC L4 FIASA S 1989
FIAT UNO 1.3 L 8V SOHC L4 FIASA S 1990
FIAT UNO 1.3 L 8V SOHC L4 FIASA S 1991
FIAT UNO 1.3 L 8V SOHC L4 FIASA SX 1986
FIAT UNO 1.3 L 8V SOHC L4 FIASA SX 1987
FIAT UNO 1.3 L 8V SOHC L4 FIASA SX 1988
FIAT UNO 1.3 L 8V SOHC L4 FIASA SX 1989
FIAT UNO 1.3 L 8V SOHC L4 FIASA SX 1990
FIAT UNO 1.3 L 8V SOHC L4 FIASA SX 1991
FIAT UNO 1.3 L 8V SOHC L4 FIRE FURGÃO 2007
FIAT UNO 1.3 L 8V SOHC L4 FIRE FURGÃO 2008
FIAT UNO 1.3 L 8V SOHC L4 FIRE FURGÃO 2009
FIAT UNO 1.3 L 8V SOHC L4 FIRE FURGÃO 2010
FIAT UNO 1.3 L 8V SOHC L4 FIRE FURGÃO 2011
FIAT UNO 1.3 L 8V SOHC L4 FIRE FURGÃO 2012
FIAT UNO 1.3 L 8V SOHC L4 FIRE FURGÃO 2013
FIAT UNO 1.5 L 8V SOHC L4 FIASA CS I.E 1992
FIAT UNO 1.5 L 8V SOHC L4 FIASA CS I.E 1993
FIAT UNO 1.5 L 8V SOHC L4 FIASA CS I.E 1994
FIAT UNO 1.5 L 8V SOHC L4 FIASA CS I.E 1995
FIAT UNO 1.5 L 8V SOHC L4 FIASA CS I.E 1996
FIAT UNO 1.5 L 8V SOHC L4 FIASA FURGÃO 1988
FIAT UNO 1.5 L 8V SOHC L4 FIASA FURGÃO 1989
FIAT UNO 1.5 L 8V SOHC L4 FIASA FURGÃO 1990
FIAT UNO 1.5 L 8V SOHC L4 FIASA FURGÃO 1991
FIAT UNO 1.5 L 8V SOHC L4 FIASA FURGÃO 1992
FIAT UNO 1.5 L 8V SOHC L4 FIASA FURGÃO 1993
FIAT UNO 1.5 L 8V SOHC L4 FIASA FURGÃO 1.5 MPI 1993
FIAT UNO 1.5 L 8V SOHC L4 FIASA FURGÃO 1.5 MPI 1994
FIAT UNO 1.5 L 8V SOHC L4 FIASA FURGÃO 1.5 MPI 1995
FIAT UNO 1.5 L 8V SOHC L4 FIASA FURGÃO 1.5 MPI 1996
FIAT UNO 1.5 L 8V SOHC L4 FIASA S I.E 1992
FIAT UNO 1.5 L 8V SOHC L4 FIASA S I.E 1993
FIAT UNO 1.5 L 8V SOHC L4 FIASA S I.E 1994
FIAT UNO 1.5 L 8V SOHC L4 FIASA S I.E 1995
FIAT UNO 1.5 L 8V SOHC L4 FIASA S I.E 1996
FIAT UNO 1.5 L 8V SOHC L4 SEVEL 1.5R 1987
FIAT UNO 1.5 L 8V SOHC L4 SEVEL 1.5R 1988
FIAT UNO 1.5 L 8V SOHC L4 SEVEL 1.5R 1989
FIAT UNO 1.5 L 8V SOHC L4 SEVEL 1.5R 1990
FIAT UNO 1.5 L 8V SOHC L4 SEVEL 1.5R 1991
FIAT UNO 1.5 L 8V SOHC L4 SEVEL 1.5R 1992
FIAT UNO 1.5 L 8V SOHC L4 SEVEL 1.5R 1993
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CLS 1987
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CLS 1988
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CLS 1989
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CLS 1990
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CLS 1991
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CLS 1992
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CLS 1993
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CS 1987
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CS 1988
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CS 1989
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CS 1990
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CS 1991
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CS 1992
FIAT UNO 1.5 L 8V SOHC L4 SEVEL CS 1993
FIAT UNO 1.5 L 8V SOHC L4 SEVEL FURGÃO 1.5 1988
FIAT UNO 1.5 L 8V SOHC L4 SEVEL FURGÃO 1.5 1989
FIAT UNO 1.5 L 8V SOHC L4 SEVEL FURGÃO 1.5 1990
FIAT UNO 1.5 L 8V SOHC L4 SEVEL FURGÃO 1.5 1991
FIAT UNO 1.5 L 8V SOHC L4 SEVEL FURGÃO 1.5 1992
FIAT UNO 1.5 L 8V SOHC L4 SEVEL FURGÃO 1.5 1993
FIAT UNO 1.5 L 8V SOHC L4 SEVEL S 1987
FIAT UNO 1.5 L 8V SOHC L4 SEVEL S 1988
FIAT UNO 1.5 L 8V SOHC L4 SEVEL S 1989
FIAT UNO 1.5 L 8V SOHC L4 SEVEL S 1990
FIAT UNO 1.5 L 8V SOHC L4 SEVEL S 1991
FIAT UNO 1.5 L 8V SOHC L4 SEVEL S 1992
FIAT UNO 1.5 L 8V SOHC L4 SEVEL S 1993
FIAT UNO 1.6 L 8V SOHC L4 SEVEL 1.6R 1989
FIAT UNO 1.6 L 8V SOHC L4 SEVEL 1.6R 1990
FIAT UNO 1.6 L 8V SOHC L4 SEVEL 1.6R 1991
FIAT UNO 1.6 L 8V SOHC L4 SEVEL 1.6R 1992
FIAT UNO 1.6 L 8V SOHC L4 SEVEL 1.6R 1993
FIAT UNO 1.6 L 8V SOHC L4 SEVEL 1.6R MPI 1993
FIAT UNO 1.6 L 8V SOHC L4 SEVEL 1.6R MPI 1994
FIAT UNO 1.6 L 8V SOHC L4 SEVEL 1.6R MPI 1995
FIAT UNO 1.6 L 8V SOHC L4 SEVEL CSL 1989
FIAT UNO 1.6 L 8V SOHC L4 SEVEL CSL 1990
FIAT UNO 1.6 L 8V SOHC L4 SEVEL CSL 1991
FIAT UNO 1.6 L 8V SOHC L4 SEVEL CSL 1992
FIAT UNO 1.6 L 8V SOHC L4 SEVEL CSL 1993
FIAT UNO 1.6 L 8V SOHC L4 SEVEL IE 1994
FIAT UNO 1.6 L 8V SOHC L4 SEVEL IE 1995
FIAT UNO 1.6 L 8V SOHC L4 SEVEL MPI 1993
FIAT UNO 1.6 L 8V SOHC L4 SEVEL MPI 1994
FIAT UNO 1.6 L 8V SOHC L4 SEVEL MPI 1995

Produto Novo. Qualidade Garantida.
Temos mais de 50 Mil produtos em estoque.
Estamos a mais de 68 anos atuando como referência no Sul do país.

ATENÇÃO! Produto com Nota Fiscal.
Nfe para CNPJ haverá cobrança de imposto referente a substituição tributária (ST).