DECRETO Nº 68904, DE 12 DE JULHO DE 1971. Regulamenta o Instituto do ''draw-back'' Previsto No Artigo 78 do Decreto-lei 37, de 18 de Novembro de 1966.
DECRETO Nº 68.904, DE 12 DE JULHO DE 1971.
Regulamenta o instituto do "draw-back" previsto no artigo 78 do Decreto-lei nº 37, de 18 de novembro de 1966.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 81, item III, da Constituição,
decreta:
Na forma do artigo 78 do Decreto-lei nº 37, de 18 de novembro de 1966, poderão ser concedidos, nos têrmos e condições estabelecidos no presente Regulamento e de conformidade com os Atos Supletivos a serem baixados pelo Conselho de Política Aduaneira os seguintes incentivos à exportação:
I - restituição, total ou parcial, dos tributos que hajam incidido sôbre a importação de mercadoria exportada após beneficiamento ou utilizada na fabricação, complementação ou acondicionamento de outra exportada;
II - suspensão do pagamento dos tributos incidentes sôbre a importação de mercadoria a ser exportada após beneficiamento ou destinada à fabricação, complementação ou acondicionamento de outra a ser exportada;
III - isenção dos tributos que incidirem sôbre a importação de mercadoria, em quantidade e qualidade equivalente à utilizada no beneficiamento, fabricação, complementação ou acondicionamento do produto exportado.
§ 1º Os incentivos previstos...
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