Art. 1º. As Posições 88.01, 88.02 e 88.03, da Tarifa Aduaneira do Brasil em vigor, passam a vigorar com a redação, alíquotas e pautas de valor mínimo seguintes:
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Código</td> <td valign="top" style="width: 1px; border: solid black.75pt; border-bottom: none; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: solid black.75pt; border-left: none; border-bottom: solid black.75pt; border-right: none; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> </tbody></table>
<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td valign="top" style="width: 1px; border: none; border-top: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Posição</td> <td valign="top" style="width: 1px; border: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Subposição e Item</td> <td valign="top" style="width: 1px; border-top: none; border-left: none; border-bottom: solid black.75pt; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
MERCADORIA</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Alíquota
%</td> </tr> </tbody></table>
<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td valign="top" style="width: 1px; border-top: solid black.75pt; border-left: none; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
88.01</td> <td valign="top" style="width: 1px; border-top: solid black.75pt; border-left: none; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
00.00</td> <td valign="top" style="width: 1px; border-top: solid black.75pt; border-left: none; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Aeróstatos...............</td> <td valign="top" style="width: 1px; border: none; border-top: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
88.02</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
01.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Aviões e hélice...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões monomotores, propulsão a hélice, com qualquer tipo de motor, de peso bruto até 1.000 Kg...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$38.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões monomotores, de propulsão a hélice, com qualquer tipo de motor, de peso bruto acima de 1.000 Kg...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
88.02</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
01.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$71.400,00/unidade/CIF...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões monoplace de uso exclusivamente agrícola, independentemente de peso, qualquer tipo de motor e propulsão...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$60.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões multimotores, propulsão a hélice, com motor de combustão interna, de peso bruto até 3.000 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$103.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões multimotores, propulsão a hélice, com motor de combustão interna, de peso bruto acima de 3.000 Kg. e até 6.000 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$178.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões multimotores, propulsão a hélice, com motor de combustão interna, de peso bruto acima de 6.000 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$468.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
02.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Aviões a turboélice ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões multimotores, turboélice, com peso bruto até 7.000 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$430.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
88.02</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
02.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões multimotores, turboélice, com peso bruto acima de 7.000 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$1.040.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
03.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Aviões a turbojato ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões a turbojato, com peso bruto até 7.000 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
88.02</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
04.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Helicópteros ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aeronaves de asa rotativa, com motor de qualquer tipo, com peso bruto até 3.500 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
05.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Planadores ou motoplanadores, com qualquer peso bruto...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$20.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
06.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Pará-quedas giratórios ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
99.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Outros ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
88.03</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
00.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Partes e peças separadas: dos aparelhos compreendidos nas Posições 88.01 e 88.02...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> </tbody></table>
Parágrafo único. O Conselho de Política Aduaneira, dentro dos limites de sua competência prevista na legislação específica, poderá alterar a redação, as alíquotas e as pautas de valor mínimo estabelecidas neste artigo.
<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td valign="top" style="width: 1px; border: none; border-top: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Código</td> <td valign="top" style="width: 1px; border: solid black.75pt; border-bottom: none; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: solid black.75pt; border-left: none; border-bottom: solid black.75pt; border-right: none; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> </tbody></table>
<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td valign="top" style="width: 1px; border: none; border-top: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Posição</td> <td valign="top" style="width: 1px; border: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Subposição e Item</td> <td valign="top" style="width: 1px; border-top: none; border-left: none; border-bottom: solid black.75pt; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
MERCADORIA</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Alíquota
%</td> </tr> </tbody></table>
<table border="0" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td valign="top" style="width: 1px; border-top: solid black.75pt; border-left: none; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
88.01</td> <td valign="top" style="width: 1px; border-top: solid black.75pt; border-left: none; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
00.00</td> <td valign="top" style="width: 1px; border-top: solid black.75pt; border-left: none; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Aeróstatos...............</td> <td valign="top" style="width: 1px; border: none; border-top: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
88.02</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
01.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Aviões e hélice...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões monomotores, propulsão a hélice, com qualquer tipo de motor, de peso bruto até 1.000 Kg...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$38.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões monomotores, de propulsão a hélice, com qualquer tipo de motor, de peso bruto acima de 1.000 Kg...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
88.02</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
01.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$71.400,00/unidade/CIF...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões monoplace de uso exclusivamente agrícola, independentemente de peso, qualquer tipo de motor e propulsão...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$60.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões multimotores, propulsão a hélice, com motor de combustão interna, de peso bruto até 3.000 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$103.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões multimotores, propulsão a hélice, com motor de combustão interna, de peso bruto acima de 3.000 Kg. e até 6.000 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$178.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões multimotores, propulsão a hélice, com motor de combustão interna, de peso bruto acima de 6.000 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$468.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
02.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Aviões a turboélice ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões multimotores, turboélice, com peso bruto até 7.000 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$430.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
88.02</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
02.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões multimotores, turboélice, com peso bruto acima de 7.000 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$1.040.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
03.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Aviões a turbojato ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aviões a turbojato, com peso bruto até 7.000 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
88.02</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
04.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Helicópteros ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
"Ex" - Aeronaves de asa rotativa, com motor de qualquer tipo, com peso bruto até 3.500 Kg. ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
05.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Planadores ou motoplanadores, com qualquer peso bruto...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
- Pauta de valor mínimo: US$20.000,00/unidade/CIF.</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
06.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Pará-quedas giratórios ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
99.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Outros ...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
7</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
88.03</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
00.00</td> <td valign="top" style="width: 1px; border: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Partes e peças separadas: dos aparelhos compreendidos nas Posições 88.01 e 88.02...............</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
50</td> </tr> </tbody></table>
Parágrafo único. O Conselho de Política Aduaneira, dentro dos limites de sua competência prevista na legislação específica, poderá alterar a redação, as alíquotas e as pautas de valor mínimo estabelecidas neste artigo.