Decreto nº 3.923 de 17/09/2001. DISPÕE SOBRE OS LOCAIS AUTORIZADOS A OPERAR O REGIME ESPECIAL DE ENTREPOSTO ADUANEIRO E REVOGA DISPOSITIVOS DO REGULAMENTO ADUANEIRO, APROVADO PELO DECRETO 91.030, DE 5 DE MARÇO DE 1985.
DECRETO Nº 3.923, DE 17 DE SETEMBRO DE 2001
Dispõe sobre os locais autorizados a operar o regime especial de entreposto aduaneiro e revoga dispositivos do Regulamento Aduaneiro, aprovado pelo Decreto no 91.030, de 5 de março de 1985.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto nos arts. 9º a 22 do Decreto-Lei nº 1.455, de 7 de abril de 1976,
DECRETA:
O regime de entreposto aduaneiro na importação e na exportação de que tratam os arts. 9º a 22 do Decreto-Lei nº 1.455, de 7 de abril de 1976, será operado em local alfandegado de uso público.
Parágrafo único. Exclui-se do disposto neste artigo a operação do regime de entreposto aduaneiro:
I - na importação, quando se tratar de mercadoria destinada a exposição em feira, congresso, mostra ou evento semelhante, realizado em recinto privativo, previamente alfandegado pela Secretaria da Receita Federal para esse fim, a título temporário;
II - na exportação, na modalidade de regime extraordinário, relativamente a mercadoria adquirida por empresa comercial exportadora, constituída na forma prevista pelo Decreto-Lei nº 1.248, de 20 de novembro de 1972, para o fim específico de exportação.
Este Decreto entra em vigor na data de sua publicação.
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