DECRETO Nº 97130, DE 23 DE NOVEMBRO DE 1988. Inclui No Regime Tributario de que Trata o Decreto-lei 2.444, de 29 de Junho de 1988, os Produtos que Relaciona.
DECRETO Nº 97.130, DE 23 DE NOVEMBRO DE 1988
Inclui no regime tributário de que trata o Decreto-Lei nº 2.444, de 29 de junho de 1988, os produtos que relaciona.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 84, item IV, da Constituição, e a alínea ?b? do § 2º do artigo 1º do Decreto-Lei nº 2.444, de 29 de junho de 1988,
DECRETA:
Ficam incluídos no regime tributário de que trata o Decreto-Lei nº 2.444, de 29 de junho de 1988, os seguintes produtos, atendida a sua classificação na tabela de incidência do Imposto sobre Produtos Industrializados:
Código TIPI Descrição
22.04.01.00 Filtrado doce
22.04.99.00 Outros
22.05.01.01 Vinhos de mesa-verde
22.05.01.99 Vinhos de mesa-Qualquer outro
22.05.02.99 Vinhos licorosos-Qualquer outro
22.05.03.01 Champanha
22.05.03.02 Frisante
22.05.03.03 Moscatel espumante
22.05.03.99 Qualquer outro
22.05.04.01 Mistelas
22.05.04.99 Qualquer outro
22.05.99.00 Outros
22.09.99.00 (Ex) ?Cooler?
Parágrafo único. O Ministro da Fazenda enquadrará os produtos nas respectivas classes, atendido o disposto no artigo 2º do Decreto-Lei nº 2.444, de 29 de junho de 1988.
Este Decreto entra em vigor na data de sua publicação.
Revogam-se as disposições em contrário.
Brasília, DF, 23 de novembro de 1988; 167º da Independência e 100º da República.
JOSÉ SARNEY
Mailson Ferreira da Nóbrega
João Batista de Abreu
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