DECRETO Nº 63683, DE 22 DE NOVEMBRO DE 1968. Regulamenta a Isenção do Imposto de Importação Relativo a Sementes, Especies Vegetais e Animais Reprodutores, Prevista No Artigo 15 Item Viii do Decreto-lei 37, de 18 de Novembro de 1966.
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DECRETO Nº 63.683, DE 22 DE NOVEMBRO DE 1968.
Regulamenta a isenção do impôsto de importação relativo a sementes, espécies vegetais e animais reprodutores, prevista no artigo 15 item VIII do Decreto-lei nº 37, de 18 de novembro de 1966.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 83, item II, da Constituição e tendo em vista o disposto no artigo 15 do Decreto-lei nº 37, de 18 de novembro de 1966,
DECRETA:
Art. 1º A isenção do impôsto de importação, prevista no inciso VIII do artigo 15 do Decreto-lei nº 37, de 18 de novembro de 1966, compreende:
I - sementes em geral, bulbos, cebolas, tubérculos, raízes tuberosas, brotos e risomas, importados exclusivamente para plantio;
II - árvores e arbustos, inclusive os destinados a enxertia, plantas de qualquer espécie, raízes vivas, e demais elementos de propagação vegetal, importados exclusivamente para introdução de novas espécies ou melhoramento das já existentes;
III - equinos, assinos, muares, bovinos, zebuínos, bubalinos, suínos, ovinos, caprinos e leporinos, com o devido certificado individual de registro genealógico, importados exclusivamente para a melhoria dos rebanhos;
IV - peixes e aves domésticas, estas acompanhadas do certificado de registro pertinente, e outras espécies de animais, importados exclusivamente para reprodução.
Art. 2º O Conselho de Política Aduaneira poderá, por solicitação do Ministério da Agricultura e na forma do art. 27 da Lei nº 3.244, de 14 de agôsto de 1957, suspender a isenção, nos casos de comprovado interêsse da produção nacional.
Art. 3º A isenção será aplicada pelo chefe da repartição aduaneira de despacho...
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