LEI ORDINÁRIA Nº 5041, DE 21 DE JUNHO DE 1966. Concede por 6 (seis) Anos, Isenção Dos Impostos de Importação de Material Destinado a Industria Aeronautica.
LEI Nº 5.041, DE 21 DE JUNHO DE 1966
Concede, por 6 (seis) anos, isenção dos impostos de importação e consumo sôbre a importação de material destinado à indústria aeronáutica.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
Fica isenta dos impostos de importação e consumo, pelo prazo de 6 (seis) anos, a importação de equipamentos com os respectivos sobressalentes e ferramentas, destinados à indústria de material aeronáutico.
Parágrafo único. Igual tratamento é estendido à importação de material primário de especificação aeronáutica, de parte ou peça complementar de unidade a ser fabricada no País, segundo plano de nacionalização constante dos projetos industriais aprovados pelo Grupo Executivo da Indústria de Material Aeronáutico - GEIMA.
A importação de equipamentos industriais, sobressalentes e ferramentas, destinados às indústrias de fabricação, de matrizes, estampas, gabaritos, ferramentas e peças para a produção de aeronaves, cujos projetos industriais hajam sido aprovados pelo Grupo Executivo da Indústria de Material Aeronáutico - GEIMA, poderá ser beneficiada com a isenção dos impostos a que se refere o artigo 1º, desde que vinculada à indústria aeronáutica.
Os benefícios concedidos por esta lei não compreenderão os bens com similar nacional.
A outorga da isenção dos impostos é condicionada à aprovação, em cada caso, pelo Grupo Executivo da Indústria de Material Aeronáutico, GEIMA, do projeto industrial e programa de fabricação, cuja execução dependa da importação objeto do benefício fiscal ora concedido.
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