DECRETO Nº 453, DE 26 DE FEVEREIRO DE 1992. Altera a Aliquota do Imposto Sobre Produtos Industrializados - Ipi, Incidente Sobre os Cigarros.
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DECRETO N° 453, DE 26 DE FEVEREIRO DE 1992
Altera a alíquota do Imposto sobre Produtos Industrializados - IPI, incidente sobre os cigarros.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no art. 4° do Decreto‑lei n° 1.199, de 27 de dezembro de 1971,
DECRETA:
A alíquota do Imposto sobre Produtos Industrializados - IPI, incidente sobre os cigarros classificados no item 2402.20.9900, da Tabela anexa ao Decreto n° 97.410, de 23 de dezembro de 1988, fica alterada para 220% a partir do dia 1° de março de 1992.
Este Decreto entra em vigor na data de sua publicação.
Brasília, 26 de fevereiro de 1992; 171° da Independência e 104° da República.
FERNANDO COLLOR
Marcílio Marques Moreira
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