DECRETO LEI Nº 1295, DE 21 DE DEZEMBRO DE 1973. Fixa Aliquotas do Imposto de Importação e da Outras Providencias.
Fixa alíquotas do Imposto de Importação e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
São fixadas, na Tarifa Aduaneira do Brasil (TAB), a partir 1º de janeiro de 1974, as alíquotas ?ad valorem? do imposto de importação que incide sobre as mercadorias relacionadas no anexo que a este acompanha.
O Conselho de Política Aduaneira, através de resolução, adaptará a Tarifa Aduaneira do Brasil (TAB) à nova redação da Nomenclatura Brasileira de Mercadorias (NBM) a entrar em vigor a 1º de janeiro de 1974, bem como as suas alterações posteriores.
Continuam em vigor, os poderes do Conselho de Política Aduaneira, na forma da legislação pertinente, especialmente os constantes nos artigos 3º da Lei 3.244, de 14 de agosto de 1957 e 5º do Decreto-lei nº 63, de 21 de novembro de 1966, para alterar quaisquer alíquotas do imposto de importação, inclusive as fixadas por este Decreto-lei, fixar pautas de valor mínimo, preços de referência e exercer os demais poderes que lhe são outorgados por lei.
É garantido o despacho aduaneiro com a alíquota menos onerosa, vigente em 31 de dezembro de 1973, à mercadoria embarcada até esta mesma data caso a aplicação deste Decreto-lei resulte alíquota mais elevada.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 21 de dezembro de 1973; 152º da...
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