Decreto nº 6.843 de 07/05/2009. ALTERA O ARTIGO 3 DO DECRETO 5.652, DE 29 DE DEZEMBRO DE 2005, QUE DISPÕE SOBRE O REGIME ADUANEIRO ESPECIAL DA CONTRIBUIÇÃO PARA O PIS/PASEP-IMPORTAÇÃO E DA COFINS-IMPORTAÇÃO, INCIDENTES NA IMPORTAÇÃO DE EMBALAGENS DE QUE TRATA A ALINEA 'b' DO INCISO II DO CAPUT DO ARTIGO 51 DA LEI 10.833, DE 29 DE DEZEMBRO DE 2003, INSTITUIDO PELOS ARTIGOS 52 A 54 DA LEI 11.196, DE 21 DE NOVEMBRO DE 2005.
DECRETO Nº 6.843, DE 7 DE MAIO DE 2009.
Altera o art. 3o do Decreto no 5.652, de 29 de dezembro de 2005, que dispõe sobre o Regime Aduaneiro Especial da Contribuição para o PIS/PASEP-Importação e da COFINS-Importação, incidentes na importação de embalagens de que trata a alínea “b” do inciso II do caput do art. 51 da Lei no 10.833, de 29 de dezembro de 2003, instituído pelos arts. 52 a 54 da Lei no 11.196, de 21 de novembro de 2005.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto no caput e § 2o do art. 54 da Lei no 11.196, de 21 de novembro de 2005,
DECRETA:
O art. 3o do Decreto no 5.652, de 29 de dezembro de 2005, passa a vigorar com a seguinte redação:
“Art. 3o Se no registro da Declaração de Importação - DI a pessoa jurídica comercial importadora, habilitada ao regime de que trata o art. 1o, desconhecer a destinação das embalagens, o recolhimento da Contribuição para o PIS/PASEP-Importação e da COFINS-Importação será realizado por estimativa, tendo por base as vendas dos últimos três meses.
§ 1o Na hipótese de início de atividade, a pessoa jurídica comercial poderá calcular a contribuição para o PIS/PASEP-Importação e a COFINS-Importação, até que se completem três meses para aferição das vendas, com base nos pedidos em carteira.
§ 2o ........................................................................
.............................................................................................
II - superior a vinte por cento do valor devido, em cada mês, por quatro meses de apuração consecutivos ou seis alternados durante o período de...
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