Art. 1º
No caso de venda ou de importação de bens de capital, novos, classificados nos códigos da Tabela de Incidência do Imposto sobre Produtos Industrializados - TIPI, aprovada pelo Decreto nº 6.006, de 28 de dezembro de 2006, relacionados no Anexo a este Decreto, fica suspensa a exigência. (Redação dada pelo Decreto nº 6.581, de 2008)
I
da Contribuição para o PIS/PASEP e da COFINS incidentes sobre a receita bruta da venda no mercado interno, quando os referidos bens forem adquiridos por pessoa jurídica beneficiária do Regime Especial de Aquisição de Bens de Capital para Empresas Exportadoras - RECAP para incorporação ao seu ativo imobilizado; e
II
da Contribuição para o PIS/PASEP-Importação e da COFINS-Importação, quando os referidos bens forem importados diretamente por pessoa jurídica beneficiária do RECAP para incorporação ao seu ativo imobilizado.
Art. 2º
Este Decreto entra em vigor na data da sua publicação.
Art. 3º
Fica revogado o Decreto nº 5.629, de 22 de dezembro de 2005.
LUIZ INÁCIO LULA DA SILVA
Guido Mantega
Este texto não substitui o publicado no D.O.U. de 26.5.2006.
Anexo
A N E X O
7304.10
| 8412.3
| 84.23
| 8435.10.00
| 8443.40
| 84.58
|
7304.21
| 8412.80.00
| 84.24
| 8436.10.00
| 8443.5
| 84.59
|
7304.29
| 84.13
| 84.25
| 8436.2
| 8443.60
| 84.60
|
7305.1
| 8414.10.00
| 84.26
| 8436.80.00
| 8444.00
| 84.61
|
7305.20.00
| 8414.30.19
| 84.27
| 8437.10.00
| 84.45
| 84.62
|
7306.10.00
| 8414.30.99
| 84.28
| 8437.80
| 84.46
| 84.63
|
7306.20.00
| 8414.40
| 84.29
| 84.38
| 84.47
| 84.64
|
7309.00.10
| 8414.59.90
| 8430.10.00
| 8439.10
| 8448.11
| 84.65
|
7309.00.90
| 8414.80.1
| 8430.3
| 8439.20.00
| 8449.00.10
| 84.67
|
8207.30.00
| 8414.80.29
| 8430.4
| 8439.30
| 8449.00.20
| 84.68
|
84.02
| 8414.80.3
| 8430.50.00
| 8439.91.00
| 8449.00.80
| 8471.10.00
|
8403.10
| 8414.80.90
| 8430.6
| 8439.99.90
| 8450.20.90
| 8471.41
|
8404.10
| 8414.90.39
| 8431.39.00
| 8440.10.1
| 8451.10.00
| 8471.60
|
8404.20.00
| 84.16
| 8432.10.00
| 8440.10.90
| 8451.29
| 8471.70
|
8405.10.00
| 84.17
| 8432.2
| 8441.10
| 8451.30.10
| 8471.80.19
|
8406.8
| 8418.61
| 8432.30
| 8441.20.00
| 8451.30.99
| 8471.80.90
|
8406.90.90
| 8418.69.10
| 8432.40.00
| 8441.30
| 8451.40
| 84.74
|
8407.90.00
| 8418.69.20
| 8432.80.00
| 8441.40.00
| 8451.50
| 84.75
|
8408.90
| 84.19
| 8433.20
| 8441.80.00
| 8451.80.00
| 8477.10
|
8409.91.20
| 8420.10
| 8433.30.00
| 8442.10.00
| 8452.2
| 8477.20
|
8409.91.90
| 8420.91.00
| 8433.40.00
| 8442.20.00
| 84.53
| 8477.30
|
84.10
| 84.21
| 8433.5
| 8442.30.00
| 84.54
| 8477.40
|
8411.99.00
| 8422.20.00
| 8433.60
| 8443.1
| 84.55
| 8477.5
|
8412.10.00
| 8422.30
| 8434.10.00
| 8443.2
| 84.56
| 8477 80.00
|
8412.2
| 8422.40
| 8434.20
| 8443.30.00
| 84.57
| 84.79
|
8480.10.00
| 8507.30.19
| 85.37
| 8709.19.00
| 9025.11.90
| 9030.31.00
|
8480.30.00
| 8507.30.90
| 8543.30.00
| 8716.20.00
| 9025.19.90
| 9030.39.90
|
8480.4
| 8512.20.19
| 86.02
| 8901.20.00
| 9025.80.00
| 9030.82.10
|
8480.50.00
| 8514.30.19
| 8605.00.90
| 8901.30.00 | 9026.10
| 9030.89.20
|
8480.60.00
| 8514.30.90
| 8606.10.00
| 8901.90.00
| 9026.20
| 9030.90.30
|
8480.7
| 8514.40.00
| 86.07
| 8902.00 | 9026.80.00
| 9030.90.90
|
84.81
| 8514.90.00
| 8701.10.00
| 8904.00.00 | 9026.90.90
| 90.31
|
85.01
| 8515.19.00
| 8701.30.00
| 89.05
| 9027.10.00
| 9032.10
|
8502.1
| 8515.2
| 8701.90.10
| 8906.90.00
| 9027.20
| 9032.20.00
|
8502.20
| 8515.3
| 8701.90.90
| 8907.90.00 | 9027.30
| 9032.89.81
|
8502.39.00
| 8515.80
| 8704.10
| 8908.00.00 | 9027.40.00
| 9032.89.82
|
8502.40
| 8515.90.00
| 8705.10.00
| 9006.10.00
| 9027.50
| 9032.89.83
|
8503.00.90
| 8531.20.00
| 8705.20.00
| 9016.00
| 9027.80
| 9032.89.90
|
85.04
| 8532.10.00
| 8705.30.00
| 9017.30
| 9027.90.99
| 9032.90.9
|
8505.20.90
| 85.35
| 8705.40.00
| 9022.29.90
| 9028.20
| |
8507.20.10
| 8536.50.90
| 8705.90.90
| 90.24
| 9030.20.10
| |
ANEXO(Redação dada pelo Decreto nº 5.908, de 2006
7304.10
|
7304.21
|
7304.29
|
7305.1
|
7305.20.00
|
7306.10.00
|
7306.20.00
|
7309.00.10
|
7309.00.90
|
8207.30.00
|
84.02
|
8403.10
|
8404.10
|
8404.20.00
|
8405.10.00
|
8406.8
|
8406.90.90
|
8407.90.00
|
8408.90
|
8409.91.20
|
8409.91.90
|
84.10
|
8411.81.00
|
8411.99.00
|
8412.10.00
|
8412.2
|
8412.3
|
8412.80.00
|
84.13
|
8414.10.00
|
8414.30.19
|
8414.30.99
|
8414.40
|
8414.59.10
|
8414.59.90
|
8414.80.1
|
8414.80.29
|
8414.80.3
|
8414.80.90
|
8414.90.39
|
8415.81.90
|
8415.82.90
|
8415.83.00
|
84.16
|
84.17
|
8418.61
|
8418.69.10
|
8418.69.20
|
84.19
|
8420.10
|
8420.91.00
|
84.21
|
8422.20.00
|
8422.30
|
8422.40
|
84.23
|
84.24
|
84.25
|
84.26
|
84.27
|
84.28
|
84.29
|
8430.10.00
|
8430.3
|
8430.4
|
8430.50.00
|
8430.6
|
8431.39.00
|
8432.10.00
|
8432.2
|
8432.30
|
8432.40.00
|
8432.80.00
|
8433.20
|
8433.30.00
|
8433.40.00
|
8433.5
|
8433.60
|
8434.10.00
|
8434.20
|
8435.10.00
|
8436.10.00
|
8436.2
|
8436.80.00
|
8437.10.00
|
8437.80
|
84.38
|
8439.10
|
8439.20.00
|
8439.30
|
8439.91.00
|
8439.99.90
|
8440.10.1
|
8440.10.90
|
8441.10
|
8441.20.00
|
8441.30
|
8441.40.00
|
8441.80.00
|
8442.10.00
|
8442.20.00
|
8442.30.00
|
8443.1
|
8443.2
|
8443.30.00
|
8443.40
|
8443.5
|
8443.60
|
8444.00
|
84.45
|
84.46
|
84.47
|
8448.11
|
8449.00.10
|
8449.00.20
|
8449.00.80
|
8450.20.90
|
8451.10.00
|
8451.29
|
8451.30.10
|
8451.30.99
|
8451.40
|
8451.50
|
8451.80.00
|
8452.2
|
84.53
|
84.54
|
84.55
|
84.56
|
84.57
|
84.58
|
84.59
|
84.60
|
84.61
|
84.62
|
84.63
|
84.64
|
84.65
|
84.67
|
84.68
|
8471.10.00
|
8471.41
|
8471.60
|
8471.70
|
8471.80.19
|
8471.80.90
|
84.74
|
84.75
|
8477.10
|
8477.20
|
8477.30
|
8477.40
|
8477.5
|
8477 80.00
|
84.79
|
8480.10.00
|
8480.30.00
|
8480.4
|
8480.50.00
|
8480.60.00
|
8480.7
|
84.81
|
85.01
|
8502.1
|
8502.20
|
8502.31.00
|
8502.39.00
|
8502.40
|
8503.00.90
|
85.04
|
8505.20.90
|
8507.20.10
|
8507.30.19
|
8507.30.90
|
8512.20.19
|
8514.10.10
|
8514.20.11
|
8514.30.11
|
8514.30.19
|
8514.30.21
|
8514.30.90
|
8514.40.00
|
8514.90.00
|
8515.19.00
|
8515.2
|
8515.3
|
8515.80
|
8515.90.00
|
8531.20.00
|
8532.10.00
|
85.35
|
8536.50.90
|
85.37
|
8543.30.00
|
86.02
|
8605.00.90
|
8606.10.00
|
86.07
|
8701.10.00
|
8701.30.00
|
8701.90.10
|
8701.90.90
|
8704.10
|
8705.10.00
|
8705.20.00
|
8705.30.00
|
8705.40.00
|
8705.90.90
|
8709.19.00
|
8716.20.00
|
8901.20.00
|
8901.30.00
|
8901.90.00
|
8902.00
|
8904.00.00
|
89.05
|
8906.90.00
|
8907.90.00
|
8908.00.00
|
9006.10.00
|
9016.00
|
9017.30
|
9022.29.90
|
90.24
|
9025.11.90
|
9025.19.90
|
9025.80.00
|
9026.10
|
9026.20
|
9026.80.00
|
9026.90.90
|
9027.10.00
|
9027.20
|
9027.30
|
9027.40.00
|
9027.50
|
9027.80
|
9027.90.99
|
9028.20
|
9030.20.10
|
9030.31.00
|
9030.39.90
|
9030.82.10
|
9030.89.20
|
9030.90.30
|
9030.90.90
|
90.31
|
9032.10
|
9032.20.00
|
9032.89.81
|
9032.89.82
|
9032.89.83
|
9032.89.90
|
9032.90.9
|
ANEXO(Redação dada pelo Decreto nº 6.581, de 2008)
7304.1 | 8414.80.1 | 8432.80.00 | 8443.19 | 8471.60 | 8514.30.90 | 8907.90.00 |
7304.23.10 | 8414.80.29 | 8433.20 | 8443.39.10 | 8471.70 | 8514.40.00 | 8908.00.00 |
7304.29 | 8414.80.3 | 8433.30.00 | 8443.91.9 | 8471.80.00 | 8514.90.00 | 9006.10.00 |
7304.22.00 | 8414.80.90 | 8433.40.00 | 8444.00 | 84.74 | 8515.19.00 | 9016.00 |
7304.29.10 | 8414.90.39 | 8433.5 | 84.45 | 84.75 | 8515.2 | 9017.30 |
7305.1 | 8415.81.90 | 8433.60 | 84.46 | 8477.10 | 8515.3 | 9022.29.90 |
7305.20.00 | 8415.82.90 | 8434.10.00 | 84.47 | 8477.20 | 8515.80 | 90.24 |
7306.1 | 8415.83.00 | 8434.20 | 8448.11 | 8477.30 | 8515.90.00 | 9025.11.90 |
7306.2 | 84.16 | 8435.10.00 | 8449.00.10 | 8477.40 | 8531.20.00 | 9025.19.90 |
7309.00.10 | 84.17 | 8436.10.00 | 8449.00.20 | 8477.5 | 8532.10.00 | 9025.80.00 |
7309.00.90 | 8418.69.40 | 8436.2 | 8449.00.80 | 8477.80 | 85.35 | 9026.10 |
8207.30.00 | 8418.69.10 | 8436.80.00 | 8450.20.90 | 84.79 | 8536.50.90 | 9026.20 |
84.02 | 8418.69.20 | 8437.10.00 | 8451.10.00 | 8480.10.00 | 85.37 | 9026.80.00 |
8403.10 | 84.19 | 8437.80 | 8451.29 | 8480.30.00 | 8543.30.00 | 9026.90.90 |
8404.10 | 8420.10 | 84.38 | 8451.30.10 | 8480.4 | 86.02 | 9027.10.00 |
8404.20.00 | 8420.91.00 | 8439.10 | 8451.30.99 | 8480.50.00 | 8605.00.90 | 9027.20 |
8405.10.00 | 84.21 | 8439.20.00 | 8451.40 | 8480.60.00 | 8606.10.00 | 9027.30 |
8406.8 | 8422.20.00 | 8439.30 | 8451.50 | 8480.7 | 86.07 | 9027.80.91 |
8406.90.90 | 8422.30 | 8439.91.00 | 8451.80.00 | 84.81 | 8701.10.00 | 9027.50 |
8407.90.00 | 8422.40 | 8439.99.90 | 8452.2 | 85.01 | 8701.30.00 | 9027.80 |
8408.90 | 84.23 | 8440.10.1 | 84.53 | 8502.1 | 8701.90.10 | 9027.90.99 |
8409.91.20 | 84.24 | 8440.10.90 | 84.54 | 8502.20 | 8701.90.90 | 9028.20 |
8409.91.90 | 84.25 | 8441.10 | 84.55 | 8502.31.00 | 8704.10 | 9030.20.10 |
84.10 | 84.26 | 8441.20.00 | 84.56 | 8502.39.00 | 8705.10 | 9030.31.00 |
8411.81.00 | 84.27 | 8441.30 | 84.57 | 8502.40 | 8705.20.00 | 9030.32.00 |
8411.99.00 | 84.28 | 8441.40.00 | 84.58 | 8503.00.90 | 8705.30.00 | 9030.33.90 |
8412.10.00 | 84.29 | 8441.80.00 | 84.59 | 85.04 | 8705.40.00 | 9030.82.10 |
8412.2 | 8430.10.00 | 8442.30.10 | 84.60 | 8505.20.90 | 8705.90.90 | 9030.89.20 |
8412.3 | 8430.3 | 8442.30.20 | 84.61 | 8507.20.10 | 8709.19.00 | 9030.90.90 |
8412.80.00 | 8430.4 | 8442.30.90 | 84.62 | 8507.30.19 | 8716.20.00 | 90.31 |
84.13 | 8430.50.00 | 8443.11 | 84.63 | 8507.30.90 | 8901.20.00 | 9032.10 |
8414.10.00 | 8430.6 | 8443.12 | 84.64 | 8512.20.19 | 8901.30.00 | 9032.20.00 |
8414.30.19 | 8431.39.00 | 8443.13 | 84.65 | 8514.10.10 | 8901.90.00 | 9032.89.81 |
8414.30.99 | 8432.10.00 | 8443.14.00 | 84.67 | 8514.20.11 | 8902.00 | 9032.89.82 |
8414.40 | 8432.2 | 8443.15.00 | 84.68 | 8514.30.11 | 8904.00.00 | 9032.89.83 |
8414.59.10 | 8432.30 | 8443.16.00 | 8471.30 | 8514.30.19 | 89.05 | 9032.89.90 |
8414.59.90 | 8432.40.00 | 8443.17 | 8471.41 | 8514.30.21 | 8906.90.00 | 9032.90.9 |
