DECRETO LEI Nº 1627, DE 02 DE JUNHO DE 1978. Dispõe Quanto a Isenção do Imposto de Importação e do Imposto Sobre Produtos Industrializados, Nos Casos que Especifica, e da Outras Providencias.
Dispõe quanto à isenção do Imposto de Importação e do Imposto sobre Produtos Industrializados, nos casos que especifica, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Poderá ser concedida, até 31 de dezembro de 1981, isenção do Imposto de Importação e do Imposto sobre Produtos Industrializados nas importações de partes e componentes para a fabricação de cento e vinte trens-unidades elétricos a serem realizadas pelas empresas produtoras selecionadas pelo Ministério dos Transportes, em articulação com o Conselho de Desenvolvimento Industrial (CDI).
A isenção de que trata o artigo anterior será concedida pelo Conselho de Desenvolvimento Industrial (CDI) do Ministério da Indústria e do Comércio.
As importações amparadas pelas isenções de que trata o artigo 1º não estão sujeitas ao recolhimento restituível previsto no artigo 1º de Decreto-lei nº 1.427, de 2 de dezembro de 1975.
Ficam isentos do Imposto sobre Produtos Industrializados os cento e vinte trens-unidades elétricos de que trata o artigo 1º, adquiridos no mercado interno por empresas ferroviárias nacionais.
Parágrafo único - São asseguradas a manutenção e a utilização, nas modalidades de ressarcimento estabelecidas pelo Ministro da Fazenda, inclusive por via de compensação no pagamento de tributos federais ou mediante o recebimento, em espécie, a título de restituição, do crédito do Imposto sobre Produtos Industrializados relativo às partes e componentes, produtos intermediários e material de embalagem efetivamente empregados na fabricação dos cento e vinte trens-unidades elétricos referidos neste artigo.
Este Decreto-lei entrará em...
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