Decreto-Lei nº 2.051 de 03/08/1983. CONCEDE ISENÇÃO DE IMPOSTOS E SELOS E PEÇAS FILATELICAS, E DA OUTRAS PROVIDENCIAS.
Concede isenção de impostos a selos e peças filatélicas, e dá outras providências.
O VICE-PRESIDENTE DA REPÚBLICA, no exercício do cargo de PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
É concedida isenção dos impostos de importação e sobre produtos industrializados aos selos, peças filatélicas e materiais de uso filatélico de procedência estrangeira que forem trazidos por comerciantes filatélicos e administrações postais estrangeiros para participar do evento “Brasiliana 83”, patrocinado pela Empresa Brasileira de Correios e Telégrafos, a se realizar no Brasil, no período de 29 de julho a 07 de agosto de 1983.
§ 1º - A isenção de que trata este artigo somente alcançará os selos, peças filatélicas e materiais de uso filatélico que forem vendidos, em uma ou mais unidades, no recinto das exposições vinculadas ao referido evento.
§ 2º - O Ministro da Fazenda especificará as mercadorias que serão beneficiadas pela isenção e estipulará um limite de valor global, para gozo do benefício, não superior a US$150,000.00 (cento e cinqüenta mil dólares americanos) ou o equivalente em outra moeda, cabendo à Empresa Brasileira de Correios e Telégrafos fixar a forma de sua distribuição aos beneficiários.
As mercadorias a que se refere o artigo 1º, que forem vendidas no recinto das exposições, dentro do limite de isenção fixado, ficam dispensadas da exigência de Guia de Importação.
Independe de Guia de Exportação a saída, do território brasileiro, de selos...
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