DEC 8266 de 16/06/2014 - DECRETO. ALTERA O DECRETO 6.759, DE 5 DE FEVEREIRO DE 2009, QUE REGULAMENTA A ADMINISTRAÇÃO DAS ATIVIDADES ADUANEIRAS E A FISCALIZAÇÃO, O CONTROLE E A TRIBUTAÇÃO DAS OPERAÇÕES DE COMERCIO EXTERIOR.
DECRETO Nº 8.266, DE 16 DE JUNHO DE 2014
Altera o Decreto nº 6.759, de 5 de fevereiro de 2009, que regulamenta a administração das atividades aduaneiras e a fiscalização, o controle e a tributação das operações de comércio exterior.
A PRESIDENTA DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, caput, inciso IV, da Constituição,
DECRETA:
O Decreto nº 6.759, de 5 de fevereiro de 2009, passa a vigorar com as seguintes alterações:
"Art. 408. .................................................................................
..........................................................................................................
§ 4º Nas hipóteses previstas nos incisos III e IV do caput do art. 405, quando ocorrer rescisão de contrato ou sua não prorrogação por motivos alheios à vontade do beneficiário, a Secretaria da Receita Federal do Brasil poderá autorizar a permanência das mercadorias no regime até que haja formalização de novo contrato com empresa sediada no exterior, limitado ao prazo de até dois anos, contado da data de rescisão ou do termo final do prazo de vigência não prorrogado.
§ 5º Nas hipóteses a que se refere o § 4º, a Secretaria da Receita Federal do Brasil poderá estabelecer restrições à operação do regime enquanto não formalizado novo contrato, com o mesmo ou com novo contratante." (NR)
Este Decreto entra em vigor na data de sua publicação.
Brasília, 16 de junho de 2014; 193º da Independência e 126º da República.
DILMA ROUSSEFF
Guido Mantega
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