Decreto nº 5.887 de 06/09/2006. ALTERA OS ARTIGOS 313 E 374 DO DECRETO 4.543, DE 26 DE DEZEMBRO DE 2002, QUE REGULAMENTA A ADMINISTRAÇÃO DAS ATIVIDADES ADUANEIRAS, E A FISCALIZAÇÃO, O CONTROLE E A TRIBUTAÇÃO DAS OPERAÇÕES DE COMERCIO EXTERIOR.
DECRETO Nº 5.887, DE 6 DE SETEMBRO DE 2006.
Altera os arts. 313 e 374 do Decreto no 4.543, de 26 de dezembro de 2002, que regulamenta a administração das atividades aduaneiras, e a fiscalização, o controle e a tributação das operações de comércio exterior.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, tendo em vista o disposto nos arts. 75, 76 e 93 do Decreto-Lei no 37, de 18 de novembro de 1966,
DECRETA:
Os arts. 313 e 374 do Decreto no 4.543, de 26 de dezembro de 2002, passam a vigorar com as seguintes alterações:
“Art. 313.................................................
.............................................................
§ 5o Tratando-se de embarcação de esporte e recreio de turista estrangeiro, o prazo de que trata o § 2o poderá ser prorrogado por até dois anos, no total, contado da data de admissão da embarcação no regime, se o turista estrangeiro, dentro do prazo de vigência do regime, solicitar a prorrogação em virtude de sua ausência temporária do País.
§ 6o Na hipótese de que trata o § 5o, a autoridade aduaneira poderá autorizar a atracação ou depósito da embarcação em local não alfandegado de uso público, mediante prévia comprovação da comunicação do fato à Capitania dos Portos, ficando vedada sua utilização em qualquer atividade, ainda que prestada a título gratuito.” (NR)
“Art. 374.................................................
.............................................................
Parágrafo único. A aplicação do regime poderá ser estendida a mercadorias a serem empregadas em desenvolvimento de produtos, em testes de funcionamento e resistência e em operações de renovação, recondicionamento, manutenção e reparo.” (NR)
Este Decreto entra em vigor na data de sua publicação.
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