DECRETO Nº 435, DE 27 DE JANEIRO DE 1992. Aprova as Notas Explicativas do Sistema Harmonizado de Designação e de Codificação de Mercadorias, No Conselho de Cooperação Aduaneira, Na Versão em Lingua Portuguesa e da Outras Providencias.
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DECRETO N° 435, DE 27 DE JANEIRO DE 1992(*)
Aprova as Notas Explicativas do Sistema Harmonizado de Designação e de Codificação de Mercadorias, do Conselho de Cooperação Aduaneira, na versão em língua portuguesa e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o art. 84, inciso IV, da Constituição,
DECRETA:
São aprovadas as Notas Explicativas do Sistema Harmonizado de Designação e de Codificação de Mercadorias, do Conselho de Cooperação Aduaneira, com sede em Bruxelas, Bélgica, na versão luso-brasileira, efetuada pelo Grupo Binacional Brasil/Portugal, anexas a este Decreto.
Parágrafo único. As Notas Explicativas do Sistema Harmonizado constituem elemento subsidiário de caráter fundamental para a correta interpretação do conteúdo das posições e subposições, bem como das Notas de Seção, Capítulo, posições e subposições da Nomenclatura do Sistema Harmonizado, anexas à Convenção Internacional de mesmo nome.
As alterações introduzidas na Nomenclatura do Sistema Harmonizado e nas suas Notas Explicativas pelo Conselho de Cooperação Aduaneira (Comitê do Sistema Harmonizado), devidamente traduzidas para a língua portuguesa pelo referido Grupo Binacional, serão aprovadas pelo Ministro da Economia, Fazenda e Planejamento, ou autoridade a quem delegar tal atribuição.
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