DECRETO Nº 94351, DE 20 DE MAIO DE 1987. Altera Aliquotas do Imposto Sobre Produtos Industrializados e da Outras Providencias.
DECRETO Nº 94.351, DE 20 DE MAIO DE 1987.
Altera alíquotas do Imposto sobre Produtos Industrializados, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 81, item III, da Constituição, e tendo em vista o disposto no artigo 4º, itens I e II, do Decreto-lei nº 1.199, de 27 de dezembro de 1971,
DECRETA:
Ficam reduzidas, aos percentuais indicados, as alíquotas do Imposto sobre Produtos Industrializados (IPI) incidente sobre as mercadorias a seguir relacionadas, classificadas segundo os Códigos da Tabela de Incidência aprovada pelo Decreto nº 89.241, de 23 de dezembro de 1983:
Código
Posição
Subposição e Item
Alíquota %
22.04 22.05 22.05 22.05 22.05 22.05 22.06 22.07
00.00 01.00 02.01 02.02 02.03 02.99 03.01 03.02 03.03 03.99 04.01 04.99 99.00 00.00 00.00
20 20 60 60 60 20 50 20 20 50 50 20 50 50 50
Fica reduzida para 20% (vinte por cento) a alíquota do Imposto sobre Produtos Industrializados incidente sobre a "Bebida refrescante (vinho refrescante), denominada "Cooler", obtida pela mistura de vinho, mosto de uvas parcialmente fermentado, suco natural de frutas e outros ingredientes, com graduação alcoólica de 5 a 6° G.L.", classificada no Código 22.09.99.00 da Tabela de Incidência a que se refere o artigo anterior, ora desdobrada do mesmo sob a forma de destaque "ex".
Fica revogada a Nota Complementar NC (22-4) ao Capítulo 22 da Tabela de Incidência a que se refere o artigo 1º deste decreto, a esta incorporada pelo Decreto nº 93.647, de 3 de dezembro de 1986, prevalecendo a incidência prevista no artigo 1º.
Este Decreto entrará em vigor na data de sua publicação...
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