DECRETO Nº 93645, DE 03 DE DEZEMBRO DE 1986. Define o Imposto Sobre Produtos Industrializados Relativo a Bebidas Importadas.
DECRETO Nº 93.645, DE 3 DE DEZEMBRO DE 1986
Define o Imposto sobre Produtos Industrializados relativo a bebidas importadas.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 81, item III, da Constituição, e tendo em vista o disposto no artigo 4º, inciso I, do Decreto-lei nº 1.199, de 27 de dezembro de 1971,
DECRETA:
As elevações de alíquotas do Imposto sobre Produtos Industrializados promovidas pelo artigo 1º do Decreto-lei nº 2.303, de 21 de novembro de 1986, não serão aplicadas às bebidas e líquidos alcoólicos importados, classificados no Capítulo 22 da Tabela de Incidência aprovada pelo Decreto nº 89.241, de 23 de dezembro de 1983, que tiverem sido embarcados no exterior até o dia 24 de novembro de 1986, data da publicação do referido diploma legal.
Parágrafo único. O disposto neste artigo não ensejará restituição do imposto pago antes da vigência deste Decreto.
Este Decreto entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 03 de dezembro de...
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