DECRETO Nº 364, DE 16 DE DEZEMBRO DE 1991. Altera Aliquotas do Imposto Sobre Produtos Industrializados.
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DECRETO N° 364, DE 16 DE DEZEMBRO DE 1991
Altera alíquotas do Imposto sobre Produtos Industrializados.
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°, inciso I, do Decreto-Lei n° 1.199, de 27 de dezembro de 1971,
DECRETA:
Ficam alteradas para os percentuais constantes do Anexo I as alíquotas do Imposto sobre Produtos Industrializados (IPI) relativas aos produtos nele relacionados, de acordo com sua classificação na Tabela de Incidência aprovada pelo Decreto n° 97.410, de 23 de dezembro de 1988.
Ficam alteradas para os percentuais constantes do Anexo II as alíquotas do IPI relativas aos produtos nele relacionados, classificados nos destaques ("ex") dos correspondentes códigos da Tabela mencionada no artigo precedente, indicados no referido Anexo.
É suprimida a Nota Complementar NC(93-1) ao Capítulo 93 da tabela a que se refere o art. 1º.
Este Decreto entra em vigor na data de sua publicação.
Brasília, 16 de dezembro de 1991; 170º da Independência e 103º da República.
FERNANDO COLLOR
Marcilio Marques Moreira
Tabelas
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