INSTRUÇÃO NORMATIVA RFB Nº 2.052, DE 6 DE DEZEMBRO DE 2021
| Páginas | 89-94 |
| Data de publicação | 23 Fevereiro 2022 |
| Data | 06 Dezembro 2021 |
| Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil |
| Seção | DO1 |
INSTRUÇÃO NORMATIVA RFB Nº 2.052, DE 6 DE DEZEMBRO DE 2021
(Publicada no DOU de 08-12-2021)
ANEXO ÚNICO(*)
CAPÍTULO 3
1. Considerações Gerais. Distinção entre os produtos do presente Capítulo e os do Capítulo 16.
O segundo parágrafo passa a vigorar com as seguintes alterações:
"Pelo contrário, estes produtos incluem-se no Capítulo 16 quando cozidos ou preparados ou conservados por processos diferentes dos mencionados no presente Capítulo (por exemplo, filés (filetes*) de peixe simplesmente envolvidos de pasta ou de pão ralado (empanados), peixes cozidos), com exclusão dos peixes, crustáceos, moluscos e outros invertebrados aquáticos defumados (fumados) que possam ter sofrido um cozimento antes ou durante a operação de defumação, e dos crustáceos simplesmente cozidos em água ou vapor, mas não descascados. Estes últimos produtos classificam-se, respectivamente, nas posições 03.05, 03.06, 03.07 e 03.08. Os moluscos que apenas foram submetidos a um branqueamento ou a outro tipo de choque térmico (que não cause um cozimento real dos produtos), necessários para abrir as suas conchas ou para os estabilizar antes do transporte ou congelamento, permanecem também classificados no presente Capítulo. As farinhas, pós e pellets obtidos a partir de peixes, crustáceos, moluscos ou outros invertebrados aquáticos, cozidos, permanecem classificados nas posições 03.05, 03.06, 03.07 e 03.08, respectivamente." (NR)
2. Posição 03.07.
Esta posição passa a vigorar acrescida de um novo segundo parágrafo, com a seguinte redação:
"Esta posição compreende também...
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