DECRETO Nº 2876, DE 14 DE DEZEMBRO DE 1998. Dispõe Acerca do Imposto de Exportação e do Imposto Sobre Produtos Industrializados Na Comercialização de Cigarros.
DECRETO Nº 2.876, DE 14 DEZEMBRO DE 1998.
Dispõe acerca do imposto de exportação e do imposto sobre produtos industrializados na comercialização de cigarros.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto nos arts. 1º a 4º do Decreto-lei nº 1.578, de 11 de outubro de 1977, com a redação dada pelo art. 1º da Lei nº 9.716, de 26 de novembro de 1998,
DECRETA:
Os cigarros classificados no código 2402.20.00 da Tabela de Incidência do Imposto sobre Produtos Industrializados - TIPI, aprovada pelo Decreto nº 2.092, de 10 de dezembro de 1996, quando exportados para a América do Sul e América Central, inclusive Caribe, ficam sujeitos à incidência do imposto de exportação à alíquota de cento e cinqüenta por cento.
Aos produtos de que trata o artigo anterior, aplica-se o disposto no art. 1º da Lei nº 7.798, de 10 de julho de 1989.
A Secretaria da Receita Federal expedirá as normas necessárias à aplicação do disposto neste Decreto.
Este Decreto entra em vigor na data de sua publicação, aplicando-se o disposto no art. 1º aos fatos geradores correspondentes às operações registradas no Sistema Integrado de Comércio Exterior - SISCOMEX a partir de 1º de janeiro de 1999.
Brasília, 14 de dezembro de 1998; 177º da Independência e 110º da República.
FERNANDO HENRIQUE CARDOSO
Pedro Pullen Parente
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