Decreto nº 4.396 de 27/09/2002. ALTERA ALIQUOTA DO IMPOSTO SOBRE PRODUTOS INDUSTRIALIZADOS - IPI INCIDENTE SOBRE OS PRODUTOS QUE MENCIONA.
DECRETO Nº 4.396, DE 27 DE SETEMBRO DE 2002
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. 4, incisos I e II, do Decreto-Lei nº 1.199, de 27 de dezembro de 1971,
D E C R E T A :
Ficam alteradas, para os percentuais indicados no Anexo I, as alíquotas do Imposto sobre Produtos Industrializados (IPI) incidentes sobre os produtos descritos nos códigos ali relacionados, conforme a Tabela de Incidência do Imposto sobre Produtos Industrializados (Tipi), aprovada pelo Decreto nº 4.070, de 28 de dezembro de 2001.
Ficam suprimidos os destaques “ex” relacionados no Anexo II, referentes aos códigos da Tipi nele indicados.
Fica suprimida a Nota Complementar NC (48-1) ao Capítulo 48 da Tabela de Incidência do IPI.
Fica criado na Tipi o seguinte desdobramento na descrição dos produtos dos código 2202.90.00, efetuado sob a forma de destaque “ex”, e fixada em cinco por cento a alíquota do imposto: “Ex 02 - néctares de frutas”.
Este Decreto entra em vigor na data de sua publicação, produzindo efeitos a partir de 1º de outubro de 2002.
Brasília, 27 de setembro de 2002; 181º da Independência e 114º da República.
FERNANDO HENRIQUE CARDOSO
Everardo de Almeida Maciel
(Anexo)
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