Instrução Normativa RFB nº 2.171, de 2 DE janeiro DE 2024
Páginas | 19-19 |
Data de publicação | 10 Janeiro 2024 |
Data | 02 Janeiro 2024 |
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=10/01/2024&jornal=515&pagina=19 |
Órgão | Ministério da Fazenda,Secretaria Especial da Receita Federal do Brasil |
Seção | DO1 |
Instrução Normativa RFB nº 2.171, de 2 DE janeiro DE 2024
Aprova a Coletânea dos pareceres de classificação do Comitê do Sistema Harmonizado da Organização Mundial das Alfândegas (OMA).
O SECRETÁRIO ESPECIAL DA RECEITA FEDERAL DO BRASIL, no uso das atribuições que lhe conferem os incisos III e XXIV do art. 350 do Regimento Interno da Secretaria Especial da Receita Federal do Brasil, aprovado pela Portaria ME nº 284, de 27 de julho de 2020, e tendo em vista o disposto no art. 2º do Decreto nº 766, de 3 março de 1993, na Portaria MF nº 91, de 23 de fevereiro de 1994, e nos itens 2 do art. 3º e 2 do art. 8º da Convenção Internacional sobre o Sistema Harmonizado de Designação e de Codificação de Mercadorias, aprovada no Brasil pelo Decreto Legislativo nº 71, de 11 de outubro de 1988, e promulgada pelo Decreto nº 97.409, de 22 de dezembro de 1988, resolve:
Art. 1º Fica aprovada a tradução para a língua portuguesa da coletânea dos pareceres de classificação do Comitê do Sistema Harmonizado (CSH) da Organização Mundial das Alfândegas (OMA) atualizada até junho de 2023, nos termos do Anexo Único.
Art. 2º Os pareceres a que se refere o art. 1º terão caráter vinculativo para a Secretaria Especial da Receita Federal do Brasil (RFB) e para os demais intervenientes no comércio internacional, e serão adotados como elemento subsidiário fundamental para a classificação de mercadorias com características semelhantes às das mercadorias objeto de sua análise.
Art. 3º Ficam revogadas:
I - a Instrução Normativa RFB nº 1.747, de 28 de setembro de 2017;
II...
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