insert into tb_item_estq
    (id_item, id_emp, id_dep, id_grd_estq, vl_estq)

select
    tb_item.id_item,
    tb_part.id_part,
    tb_dep.id_dep,
    tb_grd_estq.id_grd_estq,
    0
from tb_item, tb_part, tb_dep, tb_grd_estq
where
    tb_part.tp_part like '%[E]%' and
    tb_part.id_part = tb_dep.id_emp and
    not exists (select 1
                from tb_item_estq e1
                where
                    e1.id_item = tb_item.id_item and
                    e1.id_emp = tb_part.id_part and
                    e1.id_dep = tb_dep.id_dep and
                    e1.id_grd_estq = tb_grd_estq.id_grd_estq)
                    