update tb_nf_item set 
    id_cfop  ='2403',
    id_trib_icms ='060'

from 
(
    select tb_nf_item.*
    from tb_nf_item
    join tb_item on
        (tb_item.id_item = tb_nf_item.id_item)
    join tb_nf on
        (tb_nf_item.id_emp = tb_nf.id_emp and
         tb_nf_item.id_nf = tb_nf.id_nf)
    left outer join tb_munic on
        (tb_nf.id_munic_emt = tb_munic.id_munic)
    where 
        tb_item.id_grp_trib = 2 and
        tb_nf.tp_emis = '[T]' and
        tb_nf.dt_emis >= '2015-09-01' and
        tb_munic.id_uf <> 'MT'
    
) as tb
where
    tb_nf_item.id_emp = tb.id_emp and
    tb_nf_item.id_nf = tb.id_nf and
    tb_nf_item.id_nf_item = tb.id_nf_item