DECRETO Nº 3647, DE 30 DE OUTUBRO DE 2000. Dispõe Sobre o Imposto de Exportação Incidente Sobre os Produtos que Menciona.
Decreto nº 3.647, de 30 de outubro de 2000.
Dispõe sobre o Imposto de Exportação indente sobre os produtos que menciona.
O PRESIDENTE DA REPÚBLICA, no caso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto do art. 1º a 4º do Decreto-Lei nº 1.578, de outubro de 1977.
DECRETA:
Os produtos classificados na posição 4813 e no código 5601.22.91 da Tabela de Incidência do Imposto sobre o produto industrializados - TIPI, aprovado pelo Decreto nº 2.092, de 10 de dezembro de 1996, quando exportado para América do Sul e América Central, Inclusive Caribe, ficam sujeitas à incidência do Imposto de Exportação à alíquota de cento e cinquenta por cento.
§ 1º O Disposto no caput aplica-se também na exportação dos produtos objetos de registro de exportação que esteja aprovado pelo órgão competente na data da publicação deste decreto, no sistema Integrado de Comércio Exterior - Siscomex, e que venham a sofrer alteração, inclusive no que se refere ao prazo de validade para embarque.
§ 2º Executam-se das disposições contidas nestes artigos os produtos exportados para Argentina, Chile e Equador.
A Secretaria da Receita Federal expedirá as normas necessárias à aplicação do disposto neste Decreto.
Este decreto entra em vigor na data de sua publicação.
Fica revogado o Decreto nº 3.586, de 5 de setembro de 2000.
Brasília, 30 de outubro de 2000; 179º da Independência 112º da Republica
Fernando Henrique Cardoso
Pedro Malan
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