Decreto-Lei nº 1.421 de 09/10/1975. DISPÕE SOBRE ACRESCIMOS DE ALIQUOTAS DO IMPOSTO DE IMPORTAÇÃO E DA OUTRAS PROVIDENCIAS.
Dispõe sobre acréscimos às alíquotas do imposto de importação e dá outras providências.
O Presidente da República, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
As alíquotas “ad valorem” do imposto de importação constantes da Tarifa Aduaneira do Brasil (TAB), fixadas na Resolução número 1.959, de 26 de dezembro de 1973, do Conselho de Política Aduaneira, com suas eventuais modificações, e correspondentes às mercadorias classificadas nas posições do anexo que a este acompanha, passam a vigorar com os valores que nele constam.
O Conselho de Política Aduaneira poderá reduzir as alíquotas fixadas neste Decreto-lei até aos níveis constantes na Resolução nº 1.959, de 26 de dezembro de 1973, do mesmo Conselho, e bem assim, restabelecê-las até os limites constantes no anexo que a este acompanha.
Parágrafo único. Atingido o nível da alíquota fixada na Resolução número 1.959, o Conselho de Política Aduaneira poderá, ainda, alterá-la dentro dos limites da sua competência prevista na legislação específica.
São excluídas do disposto neste Decreto-lei as mercadorias importadas de país membro da Associação Latino-Americana de Livre Comércio (ALALC) ou do Acordo Geral Sobre Tarifas Aduaneiras e Comércio (GATT), quando objeto de negociação, caso em que prevalecerão as alíquotas convencionadas.
Na aplicação deste Decreto-lei fica dispensado o procedimento previsto no parágrafo único, do artigo 22, da Lei nº 3.244, de 14 de agosto de 1957.
Fica assegurado o despacho aduaneiro com o tratamento anterior, às mercadorias embarcadas no exterior até a data de entrada em vigor deste Decreto-lei.
Este Decreto-lei entrará em vigor na data de sua publicação e vigerá até 31 de dezembro de 1976...
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