PROVISIONAL MEASURE NO. 2.107-12, OF February 23, 2001

Institutes the Vale-mandatory toll on the road transport of cargo and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignment that confers it on art. 62 of the Constitution, adopts the following Provisional Measure, with force of law:

Art. 1º It is instituted the Vale-Required toll, for effective use in expenses of displacement of cargo by means of transportation road, on Brazilian highways.

§ 1º The toll payment, by cargo vehicles, becomes the responsibility of the shipper.

§ 2º For the purpose of the provisions of § 1º, the owner originating in the cargo, contractor of the cargo road transport service, is considered to be shipper.

§ 3º Equipared, still, to the shipper:

I-the contractor of the cargo road transport service that is not the owner originating in the cargo;

II-the company carrier that subcontract cargo transportation service provided by autonomous transporter.

Art. 2nd The value of the Valley-Pedagiarism does not integrate the value of the freight, it will not be considered operating income or taxable income, nor will it constitute an incidence base of social or pension contributions.

Single paragraph. The value of the mandatory Valley-Pedagiarism should be highlighted in specific field in the comprobatory document of the transport.

Art. 3º As of May 12, 2000, the shipper will henchforward to pre-empt the mandatory Vale-Pedagic to the carrier, in own model or in kind, regardless of the value of the freight, re-salvaged the provisions of § 5º of this article.

§ 1º When the compulsory Valley-Pedagiarism is dispatted on a model of its own, the acquisition, by the shipper, for the purposes of repassing the cargo carrier, will give it to the dealerships of the highways, and the marketing may be delegated to sales stations or other institutions, at the discretion of the dealership.

§ 2º The compulsory Valley-Pedagiarism should be handed over to the autonomous road transporter in the act of the shipment arising from the contracting of the transport service in the necessary value to the free movement between its origin and the destination.

§ 3º Being the transport effected by commercial enterprise to one single shipper, the provisions of the preceding paragraph shall apply.

§ 4º The prorogation of the value of the Vale-Required toll, in the case of fractional transport, will be defined in regulation.

§ 5º In the case of fractional transport, effected by commercial road transport company, the Rateio of the Vale-mandatory toll will be done by dispatch, highlighting its value in the knowledge for discharge, by the shipper, along with the value of the freight to be billed.

§ 6º Until July 20, 2000, highway dealerships practicing toll collection will inform the Inland Transport Office of the Ministry of Transport the own model of Vale-Pedagiarism mandatory that are making available to those interested and the places in which they can be purchased.

§ 7º The failure to do so that sets out the preceding paragraph will imply the application of a daily fine of R$ 550.00 (five hundred and fifty reais).

Art. 4º By providing the Valley-Required Pedagiarism to the road haulage carrier, the shipper has the right to deduct corresponding value up to one percent of the hired freight, the title of severance.

Single paragraph. The deduction of which treats the caput of this article is limited to the value of the required Valley-Pedagage.

Art. 5º The defulfillment of the provisions of this Provisional Measure shall subject the offender to the application of administrative fine of R$ 550.00 (five hundred and fifty reais) to R$ 10,500.00 (ten thousand and five hundred reais), to be applied by the competent body in the form of the regulation.

Art. 6º Compete to the Ministry of Transport the adoption of the indispensable measures to the deployment of the Vale-mandatory Pedagiarism, regulation, coordination, delegation and surveillance, processing and application of the penalties for infractions to this Provisional Measure.

§ 1º The surveillance, processing and application of the penalties provided for in this article may be decentralized upon convenium to be entered into with the Ministry of Labour and Employment and with other bodies or entities of the Federal Public Administration, the States, the Federal District or the Municipalities.

§ 2º The Ministry of Transport obliges itself to subsidize the organs or entities of which it treats the preceding paragraph by supplying them with necessary and updated elements.

Art. 7º Should the Ministry of Labour and Employment come to exercise, by delegation and decentralization, the activities inherent in the Ministry of Transport, the values raised, arising from the fines for which it applied, will constitute additional revenue from the Amparo Fund to the Worker-FAT, of which it treats Law No. 7,998 of January 11, 1990.

Art. 8º Without prejudice to what establishes art. 5º, in the hypotheses of infringement of the provisions of this Provisional Measure, the shipper will be obliged to indemnify the transporter in amount equivalent to twice the value of the freight.

Art. 9º The competent bodies of the Executive Power, within the framework of their assignments, shall take the necessary arrangements, in thirty days, for the fulfillment of the provisions of this Provisional Measure.

Single paragraph. From the nine hours of the day 4 to the twenty-four hours of the May 11, 2000, the cargo road transport vehicles will have free movement, without payment of the toll fare, on the highways under federal concession.

Art. 10. They are convalidated the acts practiced on the basis of the Provisional Measure No. 2.107-11 of January 26, 2001.

Art. 11. This Interim Measure shall come into force on the date of its publication.

Brasilia, February 23, 2001; 180º of Independence and 113º of the Republic.

FERNANDO HENRIQUE CARDOSO

Pedro Parente