DECREE NO. 7,243, OF July 26, 2010.

Regulates the Program A Computer by Student-PROUCA and the Special Regime of Acquisition of Computers for use Educational-RECOMPE

THE PRESIDENT OF THE REPUBLIC, in the use of the assignments that confers the art. 84, inciso IV, of the Constitution, and with a view to the provisions of the arts. 6th to 14 of the Law no 12,249, of June 11, 2010, in the caput and in the § § 1st and 2nd of the art. 9th of the Law no 4,502, of November 30, 1964, and in art. 22 of the Law no 11,945, of June 4, 2009,

DECRETa:

Art. 1º This Decree regulates the Program A Computer by Student-PROUCA and the Special Acquisition Scheme of Computers for Educational use-RECOMPE.

§ 1º The PROUCA is aimed at promoting digital inclusion in the schools of the networks public education, state, district, municipal or in non-profit schools of care for persons with disabilities, upon acquisition and use of computer solutions, consisting of computer equipment, of computer programs (software) in them installed and of support and technical assistance required for their functioning.

§ 2º The acquisition referred to in the caput will be carried out by means of public bidding, observed prevailing terms and legislation.

Art. 2º The computer equipment of which it treats the § 1st art. 1st are the portable computers classified under codes 8471.30.12 and 8471.30.19 of the Common Nomenclature of Mercosur (NCM).

§ 1º Joint Act of the Ministers of State for Education and the Finance shall establish definitions, specifications and minimum technical characteristics of the equipment referred to in the caput, and may, including, determine the minimum and maximum values achieved by the PROUCA.

§ 2º The equipment mentioned in the caput is intended for educational use by students and teachers from the schools of the federal, state, district, county, municipal or non-profit schools of care for persons with disabilities, exclusively as an instrument of learning.

§ 3º For inclusion effect on RECOMPE, will take priority the Free Software Solutions and of Open Code and no license costs, as per the guidelines of the education policies of the Ministry of Education.

Art. 3º The Specific Basic Productive-PPB process that defines minimal steps and manufacturing conditioners of the equipment of which it treats the art. 2º is the constant of the Attachment.

Single paragraph. The PPB could be changed by the State Ministers of Development, Industry and Foreign Trade and Science and Technology, by means of interministerial porterium, whenever technical or economic factors, duly proven, so the determine.

Art. 4º It is a beneficiary of RECOMPE the empowered legal person who exercises manufacturing activity of the equipment mentioned in the art caput. 2º and to be a winner of the bidding process referred to in § 2º of the art. 1º.

§ 1º will also be deemed to be a beneficiary of RECOMPE the legal person exercising outsourced manufacturing activity for the winner of the bidding process referred to in § 2º of the art. 1º.

§ 2º Legal persons opting for the Unified Special Regime of Fundraising Tributes and Contributions owed by the Microenterprises and Small Business-Simple National Companies, of which it treats the Supplemental Act no 123, of December 14, 2006, and the legal persons from which they treat the inciso II of art. 8th of the Law no 10,637, of December 30, 2002, and the inciso II of art. 10 of the Act No 10,833 of December 29, 2003 will not be able to accede to RECOMPE.

Art. 5º The RECOMPE suspending, as the case is, the requirement:

I-do Imposed on Industrialized Products-IPI incident on the establishment exit industrial of raw materials and intermediate products destined for the industrialization of the equipment mentioned in the art caput. 2nd, when acquired by legal person entitled to the regime;

II-of the Contribution to o PIS/PASEP and the Contribution to Social Security Financing-COFINS incidents on revenue arising from the:

a) sale of raw materials and intermediate products intended for the industrialization of the equipment mentioned in the art caput. 2º, when acquired by legal person entitled to the scheme; and

b) provision of services, by legal person established in the Country, to the legal person entitled to the scheme, when intended for the equipment mentioned in the art caput. 2º; and

III-of the IPI, of the Contribution to the PIS/PASEP-Import, of COFINS-Import, of the Import Tax and Contribution of Intervention in the Economic Domain aimed at financing the Stimulus Program to the University Interaction-Company for the Support of Innovation incidents on:

a) raw materials and intermediate products intended for the industrialization of the equipment mentioned in the caput of the art. 2º, when imported directly by legal person entitled to the scheme; and

b) the payment of services imported directly by legal person entitled to the scheme, when destined for the equipment mentioned in the art caput. 2º.

Art. 6º The suspension of which treats art. 5º converts to zero aliquot after the incorporation or use of the goods or services purchased or imported with the RECOMPE regime in the equipment mentioned in the art caput. 2º.

Art. 7º Ficam exempt from IPI the computing equipment mentioned in the caput of the art. 2º saids from the beneficiary legal person of RECOMPE directly to the schools referred to in § 1º of the art. 1º, noted the provisions of the art. 3º.

Art. 8º The import operations carried out with the benefits provided in this Decree should have prior annuence from the Ministry of Science and Technology.

Art. 9º The tax notes relating to the sales transactions in the domestic market of goods and services with the benefits provided for in art. 5º should:

I-be accompanied by document issued by the Ministry of Science and Technology, attesting that the operation is intended for PROUCA; and

II-contain the expression?Sale effected with suspension of the IPI requirement, from the Contribution to the PIS/PASEP and from COFINS?, with the specification of the corresponding legal device and the number of the attestation issued by the Ministry of Science and Technology.

Art. 10. The tax notes relating to the sales transactions in the domestic market of products with the benefits provided for in art. Should 7th contain the expression?Sale effected with IPI exemption?, with the specification of the corresponding legal device and the number of the attestation issued by the Ministry of Science and Technology.

Single paragraph. In case the products referred to in the caput are also framed in the Digital Inclusion Programme of which it treats Decree No 5,602 of December 6, 2005, the respective tax notes relating to the sales operations in the domestic market should contain also the expression?Sold with zero aliquot of the Contribution to the PIS/PASEP and COFINS?, with specification of the corresponding legal device.

Art. 11. The Ministers of State for Development, Industry and Foreign Trade and Science and Technology will establish, by means of interministerial porterie, the procedures for the habilitation to RECOMPE.

Single paragraph. The habilitation of the legal person to RECOMPE is to be approved in joint office of the Ministers of State for Science and Technology and Development, Industry and Foreign Trade.

Art. 12. The beneficiary legal person of RECOMPE will have the habilitation cancelled:

I-in the hypothesis of do not meet or fail to meet the specific PPB of which it treats art. 3º;

II-if it does not meet or fail to meet the requirement of tax regularity, how much to the tributes and contributions administered by the Registry of the Brazilian Revenue Officer;

III-whenever it apes that the beneficiary has ceased to observe the correct targeting of the equipment produced; or

IV-on request.

Single paragraph. It will be up to the Ministry of Development, Industry and Foreign Trade and the Ministry of Science and Technology to check the fulfillment of the conditions of which it treats the caput, as well as the cancellation of the habilitation, if at all.

Art. 13. In the hypothesis of cancellation of the habilitation, the beneficiary legal person of RECOMPE is obliged to collect the unpaid tributes depending on the suspension of which it treats art. 5º and the exemption from which it treats art. 7º, increased interest and fine of mora or trade, in the form of the law, counted from the date of acquisition or the registration of the Import-DI Declaration, on the condition of:

I-taxpayer, in relation to the IPI incident on the customs landings, to the Contribution to the PIS/PASEP-Import and to the COFINS-Importation; or

II-responsible, in relation to the IPI, to the Contribution to the PIS/PASEP, to COFINS and the Contribution of Intervention in the Economic Domain aimed at funding the Stimulus Program to the University Interaction-Company for the Support of Innovation.

Art. 14. The non-observance of the intended destination for the products purchased with the benefits of which they treat the arts. 5th and 7th will subject the person responsible to the payment of the tributes and contributions that are no longer collected, as if the benefits did not exist.

Art. 15. As far as the sales revenue of the computer equipment is concerned that it treats the art caput. 2nd for the schools referred to in § 1st Art. 1st, the zero reduction of the Contribution aliquots for PIS/PASEP and COFINS is conditional on the fulfillment of the requirements set out in the Decree no 5,602, of 2005.

Art. 16. This Decree comes into effect on the date of its publication.

Brasilia, July 26, 2010; 189º of the Independence and 122º of the Republic.

LUIZ INÁCIO LULA DA SILVA

Guido Mantega

Fernando Haddad

Miguel Jorge

Sergio Machado Rezende

ANNEX

BASIC PRODUCTIVE PROCESS-PPB FOR MACHINE AUTOMATIC FOR PORTABLE DIGITAL DATA PROCESSING,

INTENDED FOR USE OF THE PROGRAMME?ONE COMPUTER PER STUDENT-PROUCA?

Basic Productive Process-PPB for the AUTOMATIC MACHINE FOR DIGITAL, PORTABLE DATA PROCESSING (NCM: 8471.30.12 and 8471.30.19), WITHOUT MEMORY STORAGE UNITS OF THE MAGNETIC AND OPTICAL TYPES:

I-assembly and welding of all components on the boards of printed circuits that implement the central processing and memory functions, noted the willing in this article;

II-assembly of the electrical and mechanical parts, observed the willing in this article; and

III-integration of the printed circuit boards and the parts electrical and mechanical in the formation of the final product.

§ First Since obeying the steps set out in this Attachment, the activities or operations inherent in the production steps could be carried out by third parties, except the constant step of the inciso III, which does not can be outsourced.

§ 2nd For the fulfillment of the willing in the caput stay temporarily waived from the local assembly the following modules, subsets or units:

I-keyboard;

II-screen of liquid crystal, plasma or other technologies, including with the fixation structure with or without device of image capture or built-in speakers;

III-touch-sensitive pointer (touch pad, touch screen);

IV-reader of cards, biometric reader, microphone and loudspeakers;

V-battery;

VI-charger of batteries or CA/CC; converter

VII-subset fan with sink;

VIII-cabinet subsets and plastic base, with electromagnetic shield or built-in metallic inserts, may contain, or not, touch sensitive device (touch pad, touch screen);

IX-impact sensor; and

X-interfaces of communication with wireless technology (Wi-Fi, Bluetooth, WiMax).

§ 3rd For the fulfillment of the willing in the caput become established the following timetables of use of components, parts and parts, produced as per the respective PPB, whose percentage will be established by taking up the total quantity of the respective components used in the AUTOMATIC MACHINES FOR DIGITAL, PORTABLE DATA PROCESSING (NCM: 8471.30.12 and 8471.30.19), produced in the calendar year:

I-printed circuit boards mounted with electrical or electronic components that implement the processing function central (motherboard):

Year calendar	2010	2011
Percentage mounted	50%	60%

II-printed circuit boards mounted with electrical or electronic components that implement the memory functions (RAM memory modules):

Calendar year	2010	2011
Produced in accordance with the specific PPB	30%	35%
Mounted in the Country	20%	25%
Total produced in the Country	50%	60%

III-type storage unit NAND Flash:

Calendar year	2010	2011
Produced according to the specific PPB	-	25%
Mounted in the Country	20%	50%
Total produced in the Country	20%	75%

IV-battery chargers or CA/CC converters:

Calendar year	2010	2011
Produced in accordance with the specific PPB	-	25%