SOLUÇÃO DE CONSULTA Nº 10.009, DE 11 DE ABRIL DE 2023
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=12/04/2023&jornal=515&pagina=47 |
Data de publicação | 12 Abril 2023 |
Data | 11 Abril 2023 |
Páginas | 47-47 |
Órgão | Ministério da Fazenda,Secretaria Especial da Receita Federal do Brasil,Subsecretaria-Geral da Receita Federal do Brasil,Superintendência Regional da Receita Federal do Brasil 10ª Região Fiscal,Divisão de Tributação |
Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 10.009, DE 11 DE ABRIL DE 2023
Assunto: Imposto sobre Produtos Industrializados - IPI
ISENÇÃO. ZONA FRANCA DE MANAUS. AMAZÔNIA OCIDENTAL. PRODUTO NACIONALIZADO.
A isenção do IPI prevista nos arts. 81, inciso III, e 95, inciso I, do Regulamento do Imposto sobre Produtos Industrializados (Ripi/2010), contempla, em regra, produtos nacionais, assim entendidos aqueles que resultem de quaisquer das operações de industrialização mencionadas no art. 4º do mesmo Regulamento, realizadas no Brasil. O benefício, no entanto, estende-se aos produtos estrangeiros, nacionalizados e revendidos para destinatários situados na Zona Franca de Manaus e na Amazônia Ocidental, quando importados de países em relação aos quais, através de acordo ou convenção internacional firmados pelo Brasil, tenha-se garantido igualdade de tratamento para o produto importado, originário do país em questão, e o nacional. Tal ocorre, por exemplo, nas importações provenientes de países signatários do GATT/OMC ou que a ele tenham aderido (por força das disposições do parágrafo 2, do Artigo III, Parte II, deste Tratado, promulgado pela Lei nº 313, de 1948).
SUSPENSÃO. ZONA FRANCA DE MANAUS. AMAZÔNIA OCIDENTAL. PRODUTO NACIONALIZADO.
As remessas, com suspensão de IPI, de que tratam os arts. 84 e 96 do Regulamento desse imposto, embora ali previstas apenas para produtos nacionais, são extensivas aos produtos estrangeiros nacionalizados que sejam originários de países em relação aos quais, mediante tratado, acordo ou convenção internacional firmado com o...
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