DECRETO Nº 3684, DE 07 DE DEZEMBRO DE 2000. Dispõe Sobre o Imposto de Exportação Incidente Sobre os Couros e Peles Compreendidos Nos Codigos 4104.10, 4104.22 e 4104.29.00 da Nomenclatura Comum do Mercosul - Ncm.
DECRETO Nº 3.684, DE 7 DE Dezembro DE 2000.
Dispõe sobre o Imposto de Exportação incidente sobre os couros e peles compreendidos nos códigos 4104.10, 4104.22 e 4104.29.00 da Nomenclatura Comum do MERCOSUL - NCM.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que confere o art. 84, inciso IV, da Constituição, e tendo em vista disposto no Decreto-lei nº 1.578, de 11 de outubro de 1977, com as alterações introduzidas pelo art. 1º da Lei nº 9.716, de 26 de novembro de 1998,
Decreta:
Os couros e peles, inteiros, de bovinos, de superfície unitária não superior a 2,6 m² (dois metros e sessenta centímetros quadrados) ou 28 pés² (vinte e oito pés quadrados) e os couros e peles, de bovinos, pré-curtidos de outro modo e qualquer outro, classificados nos códigos 4104.10, 4104.22 e 4104.29.00 da Nomenclatura Comum do MERCOSUL - NCM, ficam sujeitos à incidência do Imposto de Exportação à alíquota de nove por cento.
§ 1º O disposto no caput deste artigo aplica-se também na exportação dos produtos objeto de registro de exportação que já esteja aprovado pelo órgão competente na data da publicação deste Decreto, no Sistema Integrado de Comércio Exterior - Siscomex e que venha a sofrer alteração, inclusive no que se refere ao prazo de validade para o embarque.
§ 2º O disposto neste artigo não se aplica às exportações destinadas aos Estados Partes do Mercado Comum do Sul - MERCOSUL.
A Secretária da Receita Federal poderá editar normas para aplicação do disposto neste Decreto.
Este Decreto entra em vigor na data de sua publicação, produzindo efeitos até 30 de novembro de 2001.
Brasília, 7 de dezembro 2000; 179º da Independência e 112º da...
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