Art. 1º. Os códigos 22.05.01.00 e 22.05.02.00 da Tarifa Aduaneira do Brasil que acompanha o Decreto-lei nº 1.154, de 1º de março de 1971, passam a vigorar com a seguinte redação e alíquotas:
<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: solid black.75pt; border-right: none; padding:0cm 5.4pt 0cm 5.4pt">
Código</td> <td valign="top" style="width: 1px; border: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Mercadoria</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">
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; padding:0cm 5.4pt 0cm 5.4pt">
22.05</td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
00.00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Vinhos de uvas frescas, mosto de uvas frescas, com a fermentação abafada com álcool (inclusive mistelas)</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
01.00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
De mesa</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
01.01</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
"Verde", com certificado de origem e qualidade emitido por organismo estatal do país exportador ...............</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
105%</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
01.99</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Qualquer outro ...............</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
205%</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
02.00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
De sobremesa</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
02.01</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
da "Madeira", com certificado de origem e qualidade emitido por organismo estatal do país exportador ...............</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
105%</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
02.02</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
do "Porto", com certificado de origem e qualidade emitido por organismo estatal do país exportador ...............</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
105%</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-bottom: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: solid black.75pt; border-top: none; padding:0cm 5.4pt 0cm 5.4pt">
02.99</td> <td valign="top" style="width: 1px; border: none; border-bottom: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Qualquer outro...............</td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: solid black.75pt; border-right: none; padding:0cm 5.4pt 0cm 5.4pt">
205%</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: solid black.75pt; border-right: none; padding:0cm 5.4pt 0cm 5.4pt">
Código</td> <td valign="top" style="width: 1px; border: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Mercadoria</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">
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; padding:0cm 5.4pt 0cm 5.4pt">
22.05</td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
00.00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Vinhos de uvas frescas, mosto de uvas frescas, com a fermentação abafada com álcool (inclusive mistelas)</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
01.00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
De mesa</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
01.01</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
"Verde", com certificado de origem e qualidade emitido por organismo estatal do país exportador ...............</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
105%</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
01.99</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
Qualquer outro ...............</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
205%</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
02.00</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
De sobremesa</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
02.01</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
da "Madeira", com certificado de origem e qualidade emitido por organismo estatal do país exportador ...............</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
105%</td> </tr> <tr> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: none; border-right: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
02.02</td> <td valign="top" style="width: 1px; padding:0cm 5.4pt 0cm 5.4pt">
do "Porto", com certificado de origem e qualidade emitido por organismo estatal do país exportador ...............</td> <td valign="top" style="width: 1px; border: none; border-left: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
105%</td> </tr> <tr> <td valign="top" style="width: 1px; border: none; border-bottom: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt"></td> <td valign="top" style="width: 1px; border: solid black.75pt; border-top: none; padding:0cm 5.4pt 0cm 5.4pt">
02.99</td> <td valign="top" style="width: 1px; border: none; border-bottom: solid black.75pt; padding:0cm 5.4pt 0cm 5.4pt">
Qualquer outro...............</td> <td valign="top" style="width: 1px; border-top: none; border-left: solid black.75pt; border-bottom: solid black.75pt; border-right: none; padding:0cm 5.4pt 0cm 5.4pt">
205%</td> </tr> </tbody></table>