Decreto nº 87.688 de 08/10/1982. REGULA A IMPORTAÇÃO DE BENS USADOS DESTINADOS A EMPRESAS JORNALISTICAS E DA OUTRAS PROVIDENCIAS.
DECRETO Nº 87.688, de 08 de outubro de 1982.
REGULA A IMPORTAÇÃO DE BENS USADOS DESTINADOS A EMPRESAS JORNALÍSTICAS E DÁ OUTRAS PROVIDÊNCIAS.
O Presidente da República, usando da atribuição que lhe confere o art. 81, inciso III, da Constituição,
DECRETA:
A importação de bens usados, sem similar nacional, com idade inferior a 12 (doze) anos, destinados à composição e impressão de jornais, feita diretamente por pequenas e médias empresas jornalísticas com a isenção do imposto de importação prevista no inciso X, do artigo 15, do Decreto-lei nº 37, de 18 de novembro de 1966, será examinada pelo Conselho de Desenvolvimento Industrial - CDI, do Ministério da Indústria e do Comércio, através de carta-consulta, desde que o seu valor não ultrapasse o limite de 8.000 (oito mil) Obrigações Reajustáveis do Tesouro Nacional, na data de sua protocolização.
§ 1º - Para os efeitos deste Decreto, considera-se como pequena ou média empresa jornalística aquela cujo faturamento bruto, no ano civil imediatamente anterior, não tenha ultrapassado 85000 (oitenta e cinco mil) vezes o Maior Valor de Referência - MVR, tomado aquele vigente ao final do mencionado período.
§ 2º - A empresa jornalística, ao solicitar concessão do benefício fiscal a que se refere este artigo, encaminhará à Secretaria Executiva do Conselho de Desenvolvimento Industrial - CDI:
I - comprovação, com a manifestação da Associação Brasileira de Jornais do Interior, da efetiva circulação do jornal que edita em período nunca inferior a cinco anos, anteriormente à data da publicação deste Decreto; e
II - laudo de vistoria e avaliação firmado por entidade especializada, do qual constem:
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data de fabricação do bem importado;
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vida útil do bem quando novo;
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valor de mercado do bem a ser importado;
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valor de reprodução, entendendo-se como tal o valor do bem...
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