Decreto-Lei nº 1.938 de 10/05/1982. CONCEDE ISENÇÃO DO IMPOSTO DE IMPORTAÇÃO NOS CASOS QUE ESPECIFICA E DA OUTRAS PROVIDENCIAS.
Concede isenção do imposto de importação nos casos que especifica e dá outras providências.
o presidente da República, usando das atribuições que lhe confere o artigo 55, inciso II, da Constituição,
Ficam isentos do imposto de importação as máquinas, equipamentos, aparelhos, bem como suas partes, peças, componentes e acessórios, importados por empresas com projetos industriais ou na área de serviços básicos, adquiridos com recursos oriundos de financiamentos concedidos a longo prazo por instituições financeiras internacionais, ou entidades governamentais estrangeiras, mediante concorrência internacional em que seja assegurada a participação da indústria nacional de bens de capital.
Parágrafo único - O disposto neste artigo estende-se as matérias primas, partes, peças e componentes, sem similar nacional, importados por empresa nacional vencedora de concorrência internacional para fabricação de máquinas, equipamentos e aparelhos a serem fornecidos às empresas com projetos industriais ou na área de serviços básicos, desde que satisfeitas as condições previstas neste artigo.
O Ministro da Fazenda poderá baixar os atos necessários à execução do disposto neste Decreto-lei, inclusive quanto à conceituação de financiamento a longo prazo, à identificação dos projetos a serem beneficiados na forma do artigo 1º e às normas de comparação de propostas estrangeiras e nacionais, nas concorrências internacionais.
Este Decreto-lei entrará em vigor na data de sua publicação, revogado o artigo 2º, inciso IV, letra “f”, número 1, do decreto-lei nº 1.726, de 07 de dezembro de 1979, e demais disposições em...
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