Decreto nº 9.537 de 24/10/2018. Institui o regime especial de industrialização de bens destinados à exploração, ao desenvolvimento e à produção de petróleo, de gás natural e de outros hidrocarbonetos fluidos e dá outras providências.
DECRETO Nº 9.537, DE 24 DE OUTUBRO DE 2018
Institui o regime especial de industrialização de bens destinados à exploração, ao desenvolvimento e à produção de petróleo, de gás natural e de outros hidrocarbonetos fluidos e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, caput, inciso IV, da Constituição, e tendo em vista o disposto no art. 6º, § 12, da Lei nº 13.586, de 28 de dezembro de 2017,
DECRETA:
Fica instituído o regime especial de industrialização de bens destinados à exploração, ao desenvolvimento e à produção de petróleo, de gás natural e de outros hidrocarbonetos fluidos – Repetro-Industrialização, nos termos deste Decreto.
O Repetro-Industrialização permite à empresa importar ou adquirir no mercado interno, com suspensão do pagamento de tributos federais, matérias-primas, produtos intermediários e materiais de embalagem para serem utilizados integralmente no processo produtivo de produto final destinado às atividades de exploração, de desenvolvimento e de produção de petróleo, de gás natural e de outros hidrocarbonetos fluidos.
§ 1º Aplica-se o Repetro-Industrialização às matérias-primas, aos produtos intermediários e aos materiais de embalagem destinados ao processo produtivo dos produtos finais de que trata o § 8º do art. 458 do Decreto nº 6.759, de 5 de fevereiro de 2009.
§ 2º O disposto no caput aplica-se aos seguintes tributos:
I - Imposto de Importação;
II - Imposto sobre Produtos Industrializados - IPI;
III - contribuição para os Programas de Integração Social e de Formação do Patrimônio do Servidor Público incidente na importação de produtos estrangeiros ou serviços - PIS/PasepImportação;
IV - contribuição para o Financiamento da Seguridade Social devida pelo importador de bens estrangeiros ou serviços do exterior - Cofins-Importação;
V - contribuição para os Programas de Integração...
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