Decree No. 3975, Of 18 October 2001

Original Language Title: Decreto nº 3.975, de 18 de Outubro de 2001

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DECREE NO 3,975, DE October 18, 2001

Alterthe aliquot of the Tax on Products Industrialized-IPI incident on the products it mentions.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution that confers you the art. 84, inciso IV, of the Constitution, and in view of the provisions of art. 4º, incisos I and II, of Decree-Law No. 1,199 of December 27, 1971,

D E C R E T A:

Art. 1º Chapter 88 of the Tax Incidence Table on Industrialized Products- TIPI, approved by Decree No 3,777 of March 23, 2001, passes in effect with the essay of Annex I.

Art. 2º Stay added to the respective Chapters of TIPI, the following Complimentary Notes (NC):

?NC (39-1)

Stay reduced to zero the aliquots of the incident tax on the products of the Chapter, manufactured in accordance with technical specifications and aeronautical approval standards, when acquired by industrial companies for employment in the manufacture of products of heading No. 8802, or by establishment approved by the Aeronautical Command of the Ministry of Defence, specializing in maintenance, revision and repair of aeronautical products, for employment in the products of that position?. (NR)

?NC (40-1)

Stay reduced to zero the aliquots of the incident tax on the products of the Chapter, manufactured in accordance with technical specifications and aeronautical approval standards, when acquired by industrial companies for employment in the manufacture of products of heading No. 8802, or by establishment approved by the Aeronautical Command of the Ministry of Defence, specializing in maintenance, revision and repair of aeronautical products, for employment in the products of that position?. (NR)

?NC (48-2)

Stay reduced to zero the aliquots of the incident tax on the products of the Chapter, manufactured in accordance with technical specifications and aeronautical approval standards, when acquired by industrial companies for employment in the manufacture of products of heading No. 8802, or by establishment approved by the Aeronautical Command of the Ministry of Defence, specializing in maintenance, revision and repair of aeronautical products, for employment in the products of that position?. (NR)

?NC (68-1)

Stay reduced to zero the aliquots of the incident tax on the products of the Chapter, manufactured in accordance with technical specifications and aeronautical approval standards, when acquired by industrial companies for employment in the manufacture of products of heading No. 8802, or by establishment approved by the Aeronautical Command of the Ministry of Defence, specializing in maintenance, revision and repair of aeronautical products, for employment in the products of that position?. (NR)

?NC (70-1)

Stay reduced to zero the aliquots of the incident tax on the products of the Chapter, manufactured in accordance with technical specifications and aeronautical approval standards, when acquired by industrial companies for employment in the manufacture of products of heading No. 8802, or by establishment approved by the Aeronautical Command of the Ministry of Defence, specializing in maintenance, revision and repair of aeronautical products, for employment in the products of that position?. (NR)

?NC (72-1)

Stay reduced to zero the aliquots of the incident tax on the products of the Chapter, manufactured in accordance with technical specifications and aeronautical approval standards, when acquired by industrial companies for employment in the manufacture of products of heading No. 8802, or by establishment approved by the Aeronautical Command of the Ministry of Defence, specializing in maintenance, revision and repair of aeronautical products, for employment in the products of that position?. (NR)

?NC (73-1)

Stay reduced to zero the aliquots of the incident tax on the products of the Chapter, manufactured in accordance with technical specifications and aeronautical approval standards, when acquired by industrial companies for employment in the manufacture of products of heading No. 8802, or by establishment approved by the Aeronautical Command of the Ministry of Defence, specializing in maintenance, revision and repair of aeronautical products, for employment in the products of that position?. (NR)

?NC (76-1)

Stay reduced to zero the aliquots of the incident tax on the products of the Chapter, manufactured in accordance with technical specifications and aeronautical approval standards, when acquired by industrial companies for employment in the manufacture of products of heading No. 8802, or by establishment approved by the Aeronautical Command of the Ministry of Defence, specializing in maintenance, revision and repair of aeronautical products, for employment in the products of that position?. (NR)

?NC (84-2)

Stay reduced to zero the aliquots of the incident tax on the products of the Chapter, manufactured in accordance with technical specifications and aeronautical approval standards, when acquired by industrial companies for employment in the manufacture of products of heading No. 8802, or by establishment approved by the Aeronautical Command of the Ministry of Defence, specializing in maintenance, revision and repair of aeronautical products, for employment in the products of that position?. (NR)

?NC (85-3)

Stay reduced to zero the aliquots of the incident tax on the products of the Chapter, manufactured in accordance with technical specifications and aeronautical approval standards, when acquired by industrial companies for employment in the manufacture of products of heading No. 8802, or by establishment approved by the Aeronautical Command of the Ministry of Defence, specializing in maintenance, revision and repair of aeronautical products, for employment in the products of that position?. (NR)

?NC (90-1)

Stay reduced to zero the aliquots of the incident tax on the products of the Chapter, manufactured in accordance with technical specifications and aeronautical approval standards, when acquired by industrial companies for employment in the manufacture of products of heading No. 8802, or by establishment approved by the Aeronautical Command of the Ministry of Defence, specializing in maintenance, revision and repair of aeronautical products, for employment in the products of that position?. (NR)

Art. 3º Stay deleted the "Ex" highlights related in Annex II, referring to the codes of the TIPI in it nominees.

Art. 4º Ficam changed to the percentage indicated in the IPI's aliquots, relative to products described in the following codes discriminated, as per TIPI:

Art. 5º This Decree goes into effect on the date of its publication, producing effects from October 22, 2001.

Brasilia, October 18, 2001 ; 180º of the Independence and 113º of the Republic.

Fernando Henrique Cardoso

Pedro Malan

ANNEX I

CHAPTER 88

AIRCRAFTAND SPACE APPLIANCES, AND THEIR PARTS

Note of Subpositions

1.Consideram-if empty, for application of subheadings 8802.11 a to 8802.40, the weight of appliances

32, .in normal order of flight, excluded the weight of personnel, fuel and various equipment, except those fixed with permanent character.

Supplemental Notes (NC) from TIPI

NC (88-1)

Stay reduced to zero the aliquots of the products classified in heading No. 8802 (except those of the code 8802.60.00):

a) when acquired by regular airline dealership for air transport ;

b) when acquired by aerophotogrammetry company, authorized by the Ministry of Defence ; and

c) the agricultural aircraft, thus enrolled in the Brazilian Aeronautical Register-RAB.

NC (88-2)

Stay reduced to 5% the aliquots relating to the products classified in heading 8802, when acquired by company that operates taxi-air services.

NC (88-3)

Stay reduced to zero the aliquots of the products classified under subheading 8802.1, when acquired by the public security bodies of the Union, the States and the Federal District.

(IOOII)

Attachment (s)