DECRETO Nº 3070, DE 27 DE MAIO DE 1999. Dispõe Sobre Regime de Tributação Dos Cigarros.
DECRETO Nº 3.070, DE 27 DE MAIO DE 1999.
Dispõe sobre regime de tributação dos cigarros.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no art.1º, § 2º, alínea ?b?, da Lei nº 7.798, de 10 de julho de 1989,
DECRETA:
Os cigarros classificados no código 2402.20.00 da TIPI, aprovada pelo Decreto nº 2.092, de 10 de dezembro de 1996, ficam sujeitos ao Imposto sobre Produtos Industrializados ? IPI fixado em reais por vintena, conforme Anexo, de acordo com o disposto no art. 1º da Lei nº 7.798, de 10 de julho de 1989.
As marcas comerciais de cigarros passam a ser distribuídas em quatro classes, observadas as seguintes regras para o respectivo enquadramento:
I Classe IV: marcas apresentadas em embalagem rígida e versões dessas mesmas marcas em embalagem maço, de comprimento superior a 87 mm;
II - Classes III: marcas apresentadas em embalagem rígida e versões dessas mesmas marcas em embalagem maço, de comprimento até 87mm;
III ? Classe II: outras marcas apresentadas em embalagem maço, de comprimento superior a 87mm;
IV ? Classe I: outras marcas apresentadas em embalagem maço, de comprimento até 87 mm.
Parágrafo único. As expressões embalagem rígida e embalagem maço estão empregadas conforme definições da Associação Brasileira da Indústria do Fumo ? ABIFUMO.
A Secretaria da Receita Federal expedirá as normas necessárias à aplicação do disposto neste Decreto.
Este Decreto entra em vigor na data de sua publicação, produzindo efeitos a partir de 1º de junho de 1999.
Brasília, 27 de maio de 1999; 178º da Independência e 111º da República.
FERNANDO HENRIQUE CARDOSO
Pedro Malan
Celso Lafer
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