Decreto de 15/06/1991. REDUZ ALIQUOTAS DO IMPOSTO SOBRE PRODUTOS INDUSTRIALIZADOS.
Decreto de 15 de junho de 1991
Reduz alíquotas do Imposto sobre Produtos Industrializados.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no art. 4º, inciso I, do Decreto-lei nº 1.199, de 27 de dezembro de 1971,
DECRETA:
Fica reduzida a 0% (zero por cento) a alíquota do Imposto sobre Produtos Industrializados incidente sobre as partes e acessórios de armas de guerra, classificados no subitem 9305.90.9901 da Tabela de Incidência do Imposto sobre Produtos Industrializados (TIPI), aprovada pelo Decreto nº 97.410, de 23 de dezembro de 1988.
É acrescentada ao Capítulo 93 da TIPI a Nota Complementar NC (93-3), com a seguinte redação:
“NC (93-3) Ficam reduzidas a 0% (zero por cento) as alíquotas do IPI incidente sobre as armas e munições compreendidas nas posições 9302, 9304 e 9307 e nas subposições 9303.90, 9306.30 e 9306.90, quando consideradas como produtos de uso proibido na legislação relativa à fiscalização de produtos controlados pelo Ministério do Exército.”
Para efeito do disposto na Nota Complementar criada pelo art. 2º, a relação de produtos de uso proibido é a constante do art. 161 do Regulamento aprovado pelo Decreto nº 55.649, de 28 de janeiro de 1965, com as alterações efetuadas mediante atos do Ministro do Exército, expedidos antes da publicação deste Decreto.
Este Decreto entra em vigor na data de sua publicação.
Brasília, 15 de junho de 1991; 170º da Independência e...
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