DECRETO LEI Nº 2180, DE 04 DE DEZEMBRO DE 1984. Concede Isenção Dos Impostos de Importação e Sobre Produtos Industrializados Aos Bens de Capital Importados por Empresas Concessionarias Dos Serviços de Transporte Ferroviario Ou Metroviario de Passageiros Ou de Carga.
Concede isenção dos impostos de importação e sobre produtos industrializados aos bens de capital importados por empresas concessionárias dos serviços de transporte ferroviário ou metroviário de passageiros ou de carga.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Ficam isentos do Imposto de Importação e do Imposto sobre Produtos Industrializados os equipamentos, máquinas, veículos, aparelhos, instrumentos, partes, peças, acessórios, ferramentas e utensílios, importados por empresas concessionárias dos serviços de transporte ferroviário ou metroviário de passageiros ou de carga, desde que sem similar nacional e destinados a emprego exclusivo na execução dos referidos serviços.
§ 1º - Para efeito de reconhecimento do benefício pela autoridade fiscal, deverá o importador apresentar declaração do órgão competente do Ministério dos Transportes de que os bens importados são necessários e adequados, em espécie, quantidade e valor, à execução dos serviços mencionados no ?caput?
§ 2º - A exigência contida no parágrafo anterior não se aplicam as importações previstas em acordos de participação com a indústria nacional homologados antes da data da vigência deste Decreto-lei, amparadas por Guias de Importação emitidas anteriormente à referida data.
O Ministro da Fazenda...
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