DECRETO Nº 1491, DE 16 DE MAIO DE 1995. Estabelece Normas para a Saida Temporaria de Veiculos da Zona Franca de Manaus - Zfm, e de Area de Livre Comercio - Alc.
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DECRETO Nº 1.491, DE 16 DE MAIO DE 1995
Estabelece normas para a saída temporária de veículos da Zona Franca de Manaus ZFM, e de Área de Livre Comércio ALC.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição e tendo em vista o disposto no art. 93 do Decreto‑Lei nº 37 de 18 de novembro de 1966, com a redação dada pelo art. 3º do Decreto‑Lei nº 2.472, de 1º de setembro de 1988 combinado com o art. 39 do Decreto‑Lei nº 288, de 28 de fevereiro de 1967,
DECRETA:
Poderá ser autorizada a saída temporária de veículos, de origem estrangeira ou nacional, ingressados na Zona Franca de Manaus ZFM, em Área de Livre Comércio ALC, com os benefícios fiscais previstos na legislação específica, para o restante do território nacional, sem o pagamento de tributos, observadas as normas estabelecidas neste decreto.
A autorização será concedida pela autoridade fiscal local a proprietário de veículo, de que trata este decreto, residente e domiciliado na ZMF ou em ALC, à vista de requerimento, instruído com os seguintes documentos:
I - comprovante de residência na ZMF ou em ALC;
II - documento comprobatório da propriedade do veículo;
III - declaração "nada consta" do Departamento de Trânsito (DETRAN), local;
IV - termo de responsabilidade relativo ao valor dos tributos que incidiriam na internação do veículo.
Parágrafo único. Na hipótese de o veículo pertencer a pessoa jurídica estabelecida na ZMF ou em ALC, a requerente deverá apresentar, ainda, autorização para terceiro conduzir o veículo.
No ato de autorização de saída, será estabelecido prazo para retorno do veículo à ZFM ou à ALC, que não poderá exceder a noventa dias, improrrogável.
Parágrafo único. A não apresentação do veículo à autoridade fiscal, no prazo concedido na forma deste artigo, implicará a execução do termo de responsabilidade...
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