DECRETO Nº 2307, DE 20 DE AGOSTO DE 1997. Reduz a Aliquota do Imposto de Importação para os Produtos que Especifica e Define Quotas, Prazo e Origem.
DECRETO Nº 2.307, DE 20 DE AGOSTO DE 1997
Reduz a alíquota do imposto de importação para os produtos que especifica e define quotas, prazo e origem.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 153, § 1º da Constituição, e tendo em vista o disposto no art. 3º da Lei nº 3.244, de 14 de agosto de 1957, com as modificações introduzidas pelo Decreto-lei nº 2.162, de 19 de setembro de 1984, e pela Lei nº 8.085, de 23 de outubro de 1990,
DECRETA:
Fica reduzida em cinqüenta por cento a alíquota ad valorem do imposto de importação incidente na importação de até 50.000 veículos automotores, pelo prazo de doze meses, conforme a seguinte distribuição:
Origem
Quantidade
Distribuição
União Européia
13.508
3.377 por trimestre
Japão
22.025
5.506 em cada um dos três primeiros trimestres e 5.507 no último trimestre
República da Coréia
14.467
3.617 em cada um dos três primeiros trimestres e 3.616 no último trimestre
§ 1º O disposto neste artigo aplica-se apenas aos veículos automóveis de passageiros para transporte de, no máximo, até quinze pessoas incluído o condutor, e de uso misto de peso em carga máxima não superior a 1,5 toneladas, compreendidos nos códigos da Nomenclatura Comum do MERCOSUL (NCM) 8702.10.00, 8702.90.90, 8703.21.00 a 8703.90.00, 8704.21.10, 8704.21.90, 8704.31.10 e 8704.31.90.
§ 2º Os veículos a que se refere este artigo deverão ser procedentes e originários do mesmo país.
§ 3º Os limites trimestrais, observada a vigência deste Decreto, serão adicionados de eventuais saldos remanescentes de trimestres anteriores.
§ 4º A redução prevista neste artigo não poderá resultar em pagamento de imposto de importação em valor inferior ao que seria devido mediante aplicação da alíquota correspondente constante da Tarifa Externa Comum.
O Ministro de Estado da Indústria, do Comércio e do Turismo expedirá as...
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