DECRETO Nº 6184, DE 13 DE AGOSTO DE 2007. Altera as Aliquotas do Imposto Sobre Produtos Industrializados-ipi Incidente Sobre os Produtos que Menciona.
DECRETO Nº 6.184, DE 13 DE AGOSTO DE 2007.
Altera as alíquotas do Imposto sobre Produtos Industrializados - IPI incidente sobre os produtos que menciona.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o art. 84, inciso IV, combinado com o § 1o do art. 153, ambos da Constituição, e tendo em vista o disposto no art. 4o, inciso I, do Decreto-Lei no 1.199, de 27 de dezembro de 1971,
DECRETA:
A Nota Complementar NC (89-1) ao Capítulo 89 da Tabela de Incidência do IPI - TIPI, aprovada pelo Decreto no 6.006, de 28 de dezembro de 2006, passa a vigorar com a seguinte redação:
?NC (89-1) Ficam reduzidas a zero as alíquotas dos barcos e embarcações dos códigos 8903.91.00 e 8903.92.00 quando adquiridos por empresas de turismo e incorporadas ao seu ativo imobilizado e destinados ao emprego nos serviços turísticos da empresa.? (NR)
Fica criado na TIPI o desdobramento na descrição do produto do código de classificação a seguir relacionado, efetuado sob a forma de destaque ?Ex?, observada a respectiva alíquota:
Código NCM
Descrição
Alíquota (%)
8905.90.00
Ex 01 - Docas flutuantes
5
Ficam reduzidas a zero as alíquotas do IPI incidente sobre os produtos classificados nos códigos 89.01, 89.02, 8904.00.00, 8905.10.00, 8905.90.00, exceto o ?Ex? desse último código, e 8906 da TIPI.
Este Decreto entra em vigor na data de sua publicação.
Brasília, 13 de agosto de 2007; 186o da Independência e 119o da República.
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