DECRETO Nº 1397, DE 16 DE FEVEREIRO DE 1995. Altera as Aliquotas do Imposto Sobre Produtos Industrializados Incidente Sobre os Veiculos que Menciona.
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DECRETO Nº 1.397, DE 16 DE FEVEREIRO DE 1995
Altera as alíquotas do Imposto sobre Produtos Industrializados incidente sobre os veículos que menciona.
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. 4º, incisos I e II, do Decreto-Lei nº 1.199, de 27 de dezembro de 1971,
DECRETA:
Ficam suprimidas as seguintes Notas Complementares (NC) ao Capítulo 87 da Tabela de Incidência do Imposto sobre Produtos Industrializados (Tipi), aprovada pelo Decreto nº 97.410, de 23 de dezembro de 1988:
I - NC (87-12), NC (87-13), NC (87-14) e NC (87-15), criadas pelo art. 1º do Decreto nº 799, de 17 de abril de 1993;
II - NC (87-16) e NC (87-17), acrescentadas ao referido Capítulo 87 pelo art. 1º do Decreto nº 1.321, de 30 de novembro de 1994.
É acrescentada ao Capítulo 87 da TIPI a Nota Complementar NC (87-12), que substitui a de idêntico numero, suprimida pelo art. 1º, inciso I, deste decreto, com a seguinte redação:
NC (87-12) - Ficam reduzidas para 8% as alíquotas relativas aos veículos classificados nos códigos nos códigos 8703.23.0199, 8703.23.0399, e 8703.23.9900, com tração traseira, quando equipados com motor refrigerado a ar, atendido o índice mínimo de nacionalização equivalente a 90% do preço FOB-fábrica, sem impostos, incluído o motor produzido no País.
Este Decreto entra em vigor na data de sua publicação.
Revogam-se os Decretos nºs 799, de 17 de abril de 1993, e 1.321, de 30 de novembro de 1994.
Brasília, 16 de fevereiro de 1995; 174º da Independência e 107º da República.
FERNANDO HENRIQUE CARDOSO
Pedro Malan
Dorothea Werneck
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