DECRETO Nº 71391, DE 16 DE NOVEMBRO DE 1972. Regulamenta os Artigos 58 e 59, do Decreto-lei 37 de 18 de Novembro de 1966, que Dispõe Sobre Normas Especiais de Controle Aduaneiro de Mercadorias Abandonadas.
DECRETO Nº 71.391 - DE 16 DE NOVEMBRO DE 1972.
Regulamenta os artigos 58 e 59 do Decreto-lei nº 37, de 18 de novembro de 1966, que dispõem sobre normas especiais de controle aduaneiro de mercadorias abandonadas.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 81, item III, da Constituição, e em cumprimento do artigo 176, do Decreto-lei nº 37, de 18 de novembro de 1966,
DECRETA:
Consideram-se abandonadas as mercadorias ou bens que permanecem nos recintos sob controle aduaneiro além dos prazos e nas condições a seguir indicados:
I - 30 (trinta) dias após a descarga, a arrematação, ou a venda em concorrência pública, sem que tenha sido iniciado seu despacho;
II - 15 (quinze) dias da data da interrupção do despacho por ação ou omissão do importador ou seu representante;
III - 60 (sessenta) dias após a data da notificação, nos casos de naufrágio e outros acidentes com embarcações, aeronaves ou veículos terrestres, nas condições previstas nos artigos 55 e 56, do Decreto-lei nº 37, de 18 de novembro de 1966;
IV - 30 (trinta) dias após esgotar-se o prazo fixado para permanência em entreposto aduaneiro ou industrial, ou em depósito alfandegário.
§ 1º No caso previsto no item I deste artigo, o depositário fará, obrigatoriamente comunicação à repartição da Secretaria da Receita Federal de jurisdição do porto ou aeroporto onde ocorrer o fato, imediatamente após o decurso do prazo ali indicado, mencionado todos os elementos necessários à identificação dos volumes e do veículo transportador.
§ 2º Nos demais casos, caberá à repartição da Secretaria da Receita Federal ou ao depositário promover o relacionamento dos volumes, para início do processo de consumo.
§ 3º Não se aplicam as disposições deste artigo às remessas postais internacionais e às mercadorias apreendidas.
§ 4º Os volumes relacionados para consumo, que não estiverem manifestados nem constarem como acréscimo ao manifesto, serão...
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