Decreto-Lei nº 1.953 de 03/08/1982. AUTORIZA A COMISSÃO DE POLITICA ADUANEIRA A CONCEDER ISENÇÃO OU REDUÇÃO DO IMPOSTO DE IMPORTAÇÃO INCIDENTE SOBRE BENS DESTINADOS A PROSPECÇÃO E PRODUÇÃO DE PETROLEO.
Autoriza a Comissão de Política Aduaneira a conceder isenção ou redução do Imposto de Importação incidente sobre bens destinados a prospecção e produção de petróleo.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Fica a Comissão de Política Aduaneira autorizada a conceder, nos termos, limites e condições que fixar, isenção ou redução do Imposto de Importação incidente sobre equipamentos, máquinas, veículos, aparelhos, instrumentos, partes, peças, acessórios, ferramentas e utensílios, destinados à prospecção e produção de petróleo bruto no território nacional, inclusive na sua plataforma continental, importados pela Petróleo Brasileiro S.A. - PETROBRÁS, ou por empresas contratadas ou subcontratadas por esta, desde que atendida a legislação sobre similaridade, sem prejuízo do disposto no artigo 1º do Decreto-lei nº 1.703, de 18 de outubro de 1979, prorrogado pelo Decreto-lei nº 1.878, de 23 de julho de 1981.
§ 1º - O benefício fiscal mencionado no “caput” também poderá ser concedido às matérias-primas, produtos intermediários, partes, peças e componentes, importados para fabricação de plataformas de perfuração ou de exploração de petróleo, bem como aos demais bens que se destinem a emprego exclusivo naquela atividade.
§ 2º - A isenção ou redução do Imposto de Importação que for concedida pela Comissão de Política Aduaneira acarretará a fruição de idêntico benefício com relação ao lmposto sobre Produtos Industrializados.
§ 3º - Os benefícios fiscais de que trata este Decreto-lei poderão abranger bens despachados antes da sua vigência, mediante a assinatura de termo de responsabilidade, vedada a restituição de importâncias já...
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