DECRETO Nº 64044, DE 31 DE JANEIRO DE 1969. Regulamenta o Artigo 15, Inciso Ix, do Decreto-lei 37, de 18 de Novembro de 1966.
DECRETO Nº 64.044, DE 31 DE JANEIRO DE 1969.
Regulamenta o artigo 15, inciso IX, do Decreto-lei nº 37, de 18 de novembro de 1966.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 83, item II da Constituição,
DECRETA:
É concedida a isenção do imposto de importação aos aparelhos, motores, reatores, peças e acessórios de aeronaves importadas por estabelecimento com oficina especializada, comprovadamente destinada á manutenção, revisão e reparos de aeronaves.
Para gozar do tratamento referido no artigo 1º, o estabelecimento com oficina especializada deve estar previamente homologado pelo Ministério da Aeronáutica e classificado por aquele Ministério segundo seus critérios específicos, em padrão e classe que exijam instruções do Centro Técnico da Aeronáutica para a qualificação da Empresa.
A aplicação da isenção esta sujeita as normas pertinentes do Decreto nº 61.574, de 20 de outubro de 1967 e as exigências que regulam as obrigações dos beneficiários do favor fiscal.
Êste Decreto entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 31 de janeiro de 1969; 148º da Independência e 81º da República.
A COSTA E SILVA
Márcio de Souza e Mello
Antônio Delfim Netto
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