DECRETO Nº 2412, DE 03 DE DEZEMBRO DE 1997. Institui o Regime Aduaneiro Especial de Entreposto Industrial Sob Controle Informatizado - Recof.
DECRETO Nº 2.412, DE 3 DE DEZEMBRO DE 1997
Institui o Regime Aduaneiro Especial de Entreposto Industrial sob Controle Informatizado - RECOF.
O VICE-PRESIDENTE DA REPÚBLICA, no exercício do cargo de PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no art. 93 do Decreto-Lei nº 37, de 18 de novembro de 1966, com a redação dada pelo art. 3º do Decreto-Lei nº 2.472, de 1º de setembro de 1988,
DECRETA:
Fica instituído o Regime Aduaneiro Especial de Entreposto Industrial sob Controle Informatizado - RECOF, nos termos deste Decreto.
O RECOF permite importar, com suspensão do pagamento de tributos, mercadorias a serem submetidas à operação de industrialização de produtos destinados à exportação.
§ 1º Parte da mercadoria admitida no RECOF, no estado ou incorporada ao produto resultante do processo de industrialização, poderá ser despachada para consumo.
§ 2º As mercadorias admitidas no regime poderão ter, ainda, uma das seguintes destinações:
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exportação;
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reexportação;
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devolução;
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destruição.
As mercadorias poderão ser importadas com ou sem cobertura cambial.
O licenciamento das mercadorias, quando exigível, deverá ocorrer previamente à sua admissão no regime, dispensado esse procedimento por ocasião do despacho para consumo.
O prazo de suspensão do pagamento dos tributos...
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