DECRETO Nº 92930, DE 16 DE JULHO DE 1986. Promulga o Acordo Sobre a Implementação do Artigo Setimo do Acordo Geral Sobre Tarifas Aduaneiras e Comercio (codigo de Valoração Aduaneira) e Seu Protocolo Adicional.
DECRETO Nº 92.930, DE 16 DE JULHO DE 1986
Promulga o Acordo sobre a Implementação do artigo VII do Acordo Geral sobre Tarifas Aduaneiras e Comércio (Código de Valoração Aduaneira) e seu Protocolo Adicional.
PRESIDENTE DA REPÚBLICA,
Considerando que o Congresso Nacional aprovou, pelo Decreto Legislativo nº 09, de 8 de maio de 1981, o Acordo sobre a Implementação do artigo VII do Acordo Geral sobre Tarifas Aduaneiras e Comércio (Código de Valoração Aduaneira), assinado em Genebra a 12 de abril de 1979, e seu Protocolo Adicional de 1º de novembro de 1979, com reservas aos parágrafos 3, 4 e 5,
DECRETA:
O Acordo sobre a Implementação do artigo VII do Acordo Geral sobre Tarifas Aduaneiras e Comércio, apenso por cópia ao presente decreto, será executado e cumprido tão inteiramente como nele se contém, com as ressalvas feitas aos parágrafos 3, 4 e 5 de seu Protocolo Adicional.
Na base de cálculo do imposto de importação, definida de conformidade com o acordo que com este decreto se promulga, serão incluídos os elementos a que se referem as alíneas a, b, e c, do parágrafo 2, de seu artigo oitavo.
A Secretaria da Receita Federal expedirá normas complementares para a aplicação do acordo.
Este decreto entrará em...
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