DECRETO Nº 73225, DE 29 DE NOVEMBRO DE 1973. Estabelece as Condições em que Poderão Ser Declaradas Isenções do Ipi Sobre os Produtos Importados (artigo 12, do Decreto-lei 491, de 5 de Março de 1969).
DECRETO Nº 73.225 - DE 29 DE NOVEMBRO DE 1973
Estabelece as condições em que poderão ser declaradas isenções do IPI sobre os produtos importados (artigo 12, do Decreto-lei nº 491, de 5 de março de 1969).
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III, da Constituição, e tendo em vista o disposto no artigo 12, do Decreto-lei nº 491, de 5 de março de 1969,
decreta:
O Ministro da Fazenda poderá conceder isenção ou redução do imposto sobre produtos industrializados incidentes sobre produtos importados e que sejam desembaraçados com isenção do imposto de importação:
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concedida por lei especifica;
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concedida por ser o importador órgão da administração pública federal, estadual ou municipal;
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concedida por decisão ou resolução e órgão governamental competente.
Relativamente aos produtos já importados e desembaraçados nas condições do artigo precedente e que tenham sido liberados mediante termo de responsabilidade quanto ao imposto sobre produtos industrializados, poderá o Ministro da Fazenda declarar resolvida ou reduzida a obrigação tributária suspensa, determinando a baixa dos termos ou pagamento da parcela do referido imposto que for devida.
Brasília, 29 de novembro de 1973; 152º da...
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