DECRETO Nº 2498, DE 13 DE FEVEREIRO DE 1998. Dispõe Sobre a Aplicação do Acordo Sobre a Implementação do Artigo Vii do Acordo Geral Sobre Tarifas e Comercio - Gatt 1994.
DECRETO Nº 2.498, DE 13 DE FEVEREIRO DE 1998
Dispõe sobre a aplicação do Acordo sobre a Implementação do Artigo VII do Acordo Geral sobre Tarifas e Comércio - GATT 1994.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o art. 84, inciso IV, da Constituição; e tendo em vista as disposições do Acordo sobre a Implementação do Artigo VII do Acordo Geral sobre Tarifas e Comércio - GATT 1994, constante do Anexo 1A ao Acordo Constitutivo da Organização Mundial de Comércio - OMC, que compõe a Ata Final que lncorpora os Resultados da Rodada Uruguai de Negociações Comerciais Multilaterais do GATT, aprovada pelo Decreto Legislativo nº 30, de 15 de dezembro de 1994, e considerando as Decisões 3.1 e 4.1, parágrafo 2, do Comitê de Valoração Aduaneira do GATT, bem como a Decisão I contida no documento G/VAL/1, do Comitê de Valoração Aduaneira da Organização Mundial de Comércio,
DECRETA:
Na aplicação do Acordo sobre a Implementação do Artigo VII do Acordo Geral sobre Tarifas e Comércio - GATT 1994 (Acordo de Valoração Aduaneira) deverão ser observadas as disposições constantes do presente Decreto.
Do controle do valor aduaneiro
Toda mercadoria submetida a despacho de importação está sujeita ao controle do correspondente valor aduaneiro.
§ 1º O controle a que se refere este artigo consiste no procedimento de verificação da conformidade do valor aduaneiro declarado pelo importador às regras estabelecidas pelo Acordo de Valoração Aduaneira.
§ 2º O controle do valor aduaneiro declarado será realizado de forma seletiva, no despacho e importação ou na revisão aduaneira.
§ 3º O controle a que se...
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