Decree No. 5630, Of 22 December 2005

Original Language Title: Decreto nº 5.630, de 22 de Dezembro de 2005

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DECREE NO 5,630, DE December 22, 2005.

Disposes on the reduction to zero of the aliquots of the Contribution to PIS/PASEP and COFINS incidents in the import and marketing in the domestic market of fertilizers, fertilizers, agri-livestock and other products, of which it treats art. 1st of Law No 10,925 of July 23, 2004.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution conferring you the art. 84, inciso IV, of the Constitution, and in view of the provisions of art. First of Law No 10,925 of July 23, 2004,


Art. 1st Ficam reduced to zero the contribution aliquots for PIS/PASEP and Contribution to the Financing of Social Security-COFINS incidents in the import and on gross revenue arising from the sale in the domestic market of:

I-fertilisers or fertilizers classified in Chapter 31 of the Mercosur Common Nomenclature (NCM) and their raw materials ;

II-defensive agrolivestock graders classified in position 38.08 of NCM and their material-primas;

III-seeds and muds intended for seeding and planting, in accordance with the provisions of the Law No 10,711 of August 5, 2003, and products of biological nature used in their production ;

IV-corrective soil of mineral origin classified in Chapter 25 of NCM ;

V-common beans (Phaseolus vulgaris), classified in codes 0713.33.19, 0713.33.29 and 0713.33.99 of NCM, husked rice (rice "cargo" or brown), classified in code 1006.20 of NCM, semi-milled or bleached rice, whether or not polished or brunted (glaceous), classified in code 1006.30 of NCM and meal classified in the code 1106.20 of NCM ;

VI-agricultural inoculants produced from nitrogen fixer bacteria, sorted in code 3002.90.99 of NCM ;

VII-vaccines for veterinary medicine, classified under code 3002.30 of NCM ;

VIII-flour, grumps and semolina, crushed grains or in flakes, of maize, classified, respectively, in codes 1102.20, 1103.13 and 1104.19, all of TIPI ; (Vigencia)

IX-pints of a day classified in code 0105.11 of TIPI ; (Vigence)

X-pasteurized or industrialized fluid milk in the form of overasteurized, intended human consumption ; (Vigence)

XI-milk powder, integral or skimmed, intended for human consumption ; and (Vigence)

XII-cheeses type mussarela, mines, dish, garlic cheese, ricotta and curd. (Duration)

§ 1st The reduction in aliquots of which it treats the caput does not apply to gross revenue arising from the sale of products classified in Chapter 31 of the NCM intended for veterinary use.

§ 2nd A reduction to zero of the contribution aliquots for PIS/PASEP and COFINS, in the case of the raw materials of which they treat the incisos I and II of the caput, it applies only in cases where the acquiring legal person is a manufacturer of the products in them.

Art. 2nd The Office of the Federal Revenue Office will be able to discipline, within the framework of its competence, the application of the provisions of this Decree.

Art. 3rd This Decree enters into force on the date of its publication, producing effects to from:

I-December 30, 2004, in relation to the provisions of the incisos VIII to X of the art caput. 1º of this Decree ; and

II-November 22, 2005, in relation to the provisions of the incisos XI and XII of the art caput. 1º of this Decree.

Art. 4th Stay revoked the Decree no 5,195, August 26, 2004.

Brasilia, December 22, 2005 ; 184th of the Independence and 117th of the Republic.


Antonio Palocci Filho

This text does not replace the published in the DOU of 12/23/2005

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