Decreto-Lei nº 1.160 de 17/03/1971. DISPÕE SOBRE A CONCESSÃO DE ISENÇÃO DE IMPOSTO DE IMPORTAÇÃO A BENS E EQUIPAMENTOS DESTINADOS A PESQUISA CIENTIFICA E DA OUTRAS PROVIDENCIAS.
Dispõe sôbre a concessão de isenção de impôsto de importação a bens e equipamentos destinados à pesquisa científica e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, inciso II, da Constituição,
Poderá ser concedida isenção de impôsto de importação a bens e equipamentos destinados à pesquisa científica, desde que constem de projeto aprovado pelo Conselho Nacional de Pesquisas, que recomendará ao Conselho de Política Aduaneira a concessão do benefício.
§ 1º A isenção a que se refere êste Decreto-lei não abrange bens e equipamentos com similar nacional.
§ 2º Compete ao Conselho de Política Aduaneira conceder a isenção.
A isenção a que se refere êste Decreto-lei implica em igual benefício relativamente ao impôsto sôbre produtos industrializados.
Êste Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 17 de março de 1971; 150º da Independência e 83º da...
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