Decreto nº 5.326 de 30/12/2004. ALTERA AS ALIQUOTAS DO IMPOSTO SOBRE PRODUTOS INDUSTRIALIZADOS - IPI INCIDENTES SOBRE OS PRODUTOS QUE MENCIONA.
DECRETO Nº 5.326 DE 30 DE DEZEMBRO DE 2004
Altera as alíquotas do Imposto sobre Produtos Industrializados - IPI incidentes 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 inciso I do art. 4º do Decreto-Lei nº 1.199, de 27 de dezembro de 1971,
DECRETA:
Art. 1º Ficam alteradas para os percentuais indicados no Anexo as alíquotas do Imposto sobre Produtos Industrializados - IPI, incidentes sobre os produtos classificados nos códigos ali relacionados, conforme a Tabela de Incidência do Imposto sobre Produtos Industrializados - TIPI, aprovada pelo Decreto nº 4.542, de 26 de dezembro de 2002.
Parágrafo único. As alterações de alíquotas de que trata o caput não alcançam os destaques "Ex" porventura existentes nos códigos relacionados, ressalvados os casos expressos no referido Anexo.
Art. 2º Fica criada Nota Complementar no Capítulo 38 da TIPI com a seguinte redação:
"NC (38-1) O Biodiesel de que trata o Ex 01 do código 3824.90.29 é o combustível para motores a combustão interna com ignição por compressão, renovável e biodegradável, derivado de óleos vegetais ou de gorduras animais, e que possa substituir parcial ou totalmente o óleo diesel de origem fóssil."
Art. 3º A Nota Complementar NC (87-4) da TIPI passa a vigorar com a seguinte redação:
"Ficam reduzidas a quinze por cento as alíquotas relativas aos veículos de fabricação nacional, de transmissão manual, com caixa de transferência, chassis...
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