Decreto nº 3.940 de 27/09/2001. ALTERA ALIQUOTA DO IMPOSTO SOBRE PRODUTOS INDUSTRIALIZADOS - IPI INCIDENTE SOBRE OS PRODUTOS QUE MENCIONA.
DECRETO Nº 3.940, DE 27 DE SETEMBRO DE 2001.
Altera alíquota do Imposto sobre Produtos Industrializados - IPI incidente sobre os produtos que menciona.
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. 4o, inciso I, do Decreto-Lei no 1.199, de 27 de dezembro de 1971,
DECRETA:
Fica reduzida para cinco por cento a alíquota do Imposto sobre Produtos Industrializados - IPI, incidente sobre os produtos do código 8309.90.00 da Tabela de Incidência do Imposto sobre Produtos Industrializados - TIPI, aprovada pelo Decreto no 3.777, de 23 de março de 2001.
Fica criado na TIPI o seguinte desdobramento na descrição dos produtos do código 3923.30.00, efetuado sob a forma de destaque "Ex", e fixada em zero a alíquota do imposto:
"Ex-01 Esboços de garrafas de plástico, fechados em uma extremidade e com a outra aberta e munida de uma rosca sobre a qual irá adaptar-se uma tampa roscada, devendo a parte abaixo da rosca ser transformada, posteriormente, para se obter a dimensão e forma desejadas." (NR)
Este Decreto entra em vigor na data de sua publicação, produzindo efeitos a partir de 1º de outubro de 2001.
Brasília, 27 de setembro...
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