Decreto Nº 151 DE 25/06/1991


 Publicado no DOU em 26 jun 1991


Relaciona os bens que farão jus à isenção do IPI prevista na Lei nº 8.191, de 11 de junho de 1991.


Recuperador PIS/COFINS

(Revogado pelo Decreto Nº 10930 DE 07/01/2022):

O Presidente da República, no uso da atribuição que lhe confere o art. 84, inciso VI, da Constituição e tendo em vista o disposto no § 1º do art. 1º da Lei nº 8.191, de 11 de junho de 1991,

Decreta:

Art. 1º Os bens relacionados em anexo farão jus à isenção do Imposto sobre Produtos Industrializados instituída pelo art. 1º da Lei nº 8.191, de 11 de junho de 1991.

Parágrafo único. Os acessórios, sobressalentes e ferramentas que, em quantidade normal, acompanham o bem isento também farão jus à isenção do IPI, independentemente de seu relacionamento.

Art. 2º Este Decreto entra em vigor na data de sua publicação.

Art. 3º Revogam-se as disposições em contrário.

Brasília, 25 de junho de 1991; 170º da Independência e 103º da República.

FERNANDO COLLOR

Marcílio Marques Moreira

ANEXO
DECRETO Nº 151, DE 25 DE JUNHO DE 1991

Lista de equipamentos, máquinas, aparelhos e instrumentos novos, inclusive os de automação industrial e de processamento de dados, importados ou de fabricação nacional, bem como respectivos acessórios, sobressalentes e ferramentas isentos do Imposto sobre Produtos Industrializados - IPI, conforme a Nomenclatura Brasileira de Mercadorias, baseada no Sistema Harmonizado:

7308.90.0300

7309.00.0100

7611.00.0100

8207.30.0000

8402.11.0000

8402.12.0000

8402.19.0000

8402.20.0100

8402.20.0200

8403.10.0000

8404.10.0100

8404.10.0200

8404.20.0000

8405.10.0100

8405.10.9900

8406.19.0000

8407.90.0301

8407.90.0399

8407.90.0500

8408.90.0000

8410.11.0000

8410.12.0000

8410.13.0000

8410.90.0100

8411.11.0000

8411.12.0000

8411.21.0000

8411.22.0000

8411.81.0000

8411.82.0000

8412.10.0000

8412.21.9900

8412.29.0000

8412.31.0000

8412.39.0000

8412.80.0100

8412.80.0200

8412.80.9900

8413.40.0000

8413.50.0000

8413.60.0100

8413.60.9900

8413.70.0000

8413.81.0000

8413.82.0000

8414.10.0000

8414.40.0101

8414.40.0199

8414.40.9901

8414.40.9999

8414.59.0000

8414.80.0101

8414.80.0199

8414.80.0201

8414.80.0202

8414.80.0203

8414.80.0299

8414.80.0301

8414.80.0399

8414.80.0401

8414.80.0402

8414.80.0403

8414.80.0404

8414.80.0405

8414.80.0499

8414.80.0500

8414.80.0600 (1)

8416.10.0000

8416.20.0100

8116.20.0200

8416.20.9900

8416.30.0100

8416.30.0200

8416.30.0300

8116.30.9900

8417.10.0101

8417.10.0199

8417.10.0200

8417.10.0300

8417.10.0400

8417.10.0500

8417.10.0500

8417.10.9900

8417.20.0000

8417.80.9900

8418.61.0000

8418.69.0100

8418.69.0300

8418.69.0500 (2)

8418.99.0100

8418.99.0200

8419.11.9900

8419.19.9900 (3)

8419.31.0000

8419.32.0000

8419.39.0000

8419.40.0000

8419.50.9901

8419.50.9999

8419.60.0000

8419.81.0200

8419.81.0300

8419.89.0299

8419.89.0300

8419.89.0400

8419.89.0500

8419.89.9900

8420.10.0100

8420.10.0200

8421.11.0000

8421.19.0200

8421.19.0300

8421.19.0400

8421.19.9900

8421.21.0100

8421.21.9900

8421.22.0100

8421.22.9900

8421.29.0200

8421.29.9900 (4)

8421.39.0100 (5)

8421.39.9900

8422.20.0000

8422.30.0100

8422.30.0200

8422.30.0300

8422.30.9900

8422.40.0100

8422.40.0200

8422.40.9900

8423.20.0000

8423.30.0100

8423.30.0200

8423.30.9900

8423.81.0100

8423.81.0200

8423.81.9900

8423.82.0100

8423.82.0200

8423.82.9900

8423.89.0100

8423.89.0200

8423.89.9900

8424.20.0000

8424.30.0100

8424.30.9900

8424.81.0101

8424.81.0102

8424.81.0103

8424.81.0199

8424.81.9900

8425.11.0100

8425.11.9900

8425.19.9900

8425.20.9900

8425.31.0100

8425.31.0200

8425.39.0199

8425.39.0200

8425.42.0200

8425.42.0300

8425.42.9900

8426.11.0000

8426.12.0100

8426.12.9900

8426.19.0000

8426.20.0000

8426.30.0000

8426.41.0100

8426.41.9900

8426.49.0000

8426.91.0000

8426.99.0100

8427.10.0100

8427.10.9900

8427.20.0100

8427.10.9900

8427.20.0100

8427.20.9900

8427.90.0100

8427.90.9900

8428.10.0000

8428.20.0000

8428.31.0100

8428.31.0200

8428.31.0300

8428.31.0400

8428.31.0500

8428.31.0600

8428.31.9900

8428.32.0000

8428.33.0000

8428.39.0100

8428.39.0200

8428.39.0300

8428.39.0400

8428.39.9900

8428.50.0000

8428.60.0000

8428.90.0000

8429.11.0000

8429.19.0000

8429.20.0000

8429.30.0000

8429.40.0100

8429.40.0200

8429.40.9900

8429.51.0100

8429.51.0200

8429.51.9900

8429.52.0000

8429.59.0000

8430.10.0000

8430.31.0100

8430.31.9900

8430.39.0100

8430.39.9900

8430.41.0100

8430.41.0200

8430.41.0300

8430.41.0400

8430.41.9900

8430.49.0100

8430.49.0200

8430.49.0300

8430.49.0400

8430.49.9900

8430.50.0100

8430.50.0200

8430.50.9900

8430.61.0000

8430.62.0100

8430.62.0200

8430.62.0300

8430.62.9900

8430.69.0100

8430.69.0200

8430.69.0300

8430.69.0400

8430.69.0500

8430.69.0600

8430.69.9900

8432.10.0100

8432.10.0200

8432.10.0300

8432.10.9900

8432.21.0000

8432.29.0100

8432.29.0200

8432.29.0300

8432.29.9900

8432.30.0000

8432.40.0000

8432.80.0100

8432.80.0200

8432.80.9900

8433.20.0000

8433.30.0000

8433.40.0000

8433.51.0000

8433.52.0000

8433.53.0000

8433.59.0100

8433.59.9900

8433.60.0100

8433.60.0200

8433.60.9900

8434.10.0000

8434.20.0100

8434.20.0201

8434.20.0299

8434.20.9900

8435.10.0000

8436.10.0000

8436.21.0000

8436.29.0000

8436.80.0000

8437.10.0000

8437.80.0100

8437.80.0200

8437.80.9900

8438.10.0000

8438.20.0100

8438.20.0201

8438.20.0299

8438.30.0100

8438.30.0200

8438.30.9900

8438.50.0000

8438.60.0000

8438.80.0100

8438.80.9900

8439.10.0100

8439.10.0200

8439.10.0300

8439.10.9900

8439.20.0100

8439.20.9900

8439.30.0100

8439.30.0200

8439.30.0300

8439.30.9900

8440.10.0100

8440.10.9900

8441.10.0000

8441.20.0000

8441.30.0100

8441.30.9900

8441.40.0000

8441.80.0100

8441.80.0200

8441.80.9900

8442.10.0000

8442.20.0100

8442.20.9900

8442.30.0000

8443.11.0000

8443.12.9900

8443.19.0000

8443.21.0000

8443.29.0000

8443.30.0000

8443.40.0100

8443.40.9900

8443.50.0200

8443.50.9900

8443.60.0100

8443.60.0200

8443.60.0300

8443.60.9900

8444.00.0100

8444.00.0201

8444.00.0299

8445.11.0000

8445.12.0000

8445.13.0000

8445.19.0100

8445.19.0201

8445.19.0202

8445.19.0203

8445.19.0204

8445.19.0205

8445.19.0206

8445.19.0207

8445.19.0208

8445.19.0299

8445.20.0100

8445.20.0200

8445.20.0300

8445.20.0400

8445.20.0500

8445.20.0600

8445.20.9900

8445.30.0100

8445.30.0200

8445.30.9900

8445.40.0101

8445.40.0199

8445.40.0200

8445.40.0301

8445.40.0399

8445.40.0400

8445.40.9900

8445.90.0100

8445.90.0200

8445.90.0300

8445.90.0400

8445.90.0500

8445.90.9900

8446.10.0100

8446.10.9900

8446.21.0100

8446.21.9900

8446.29.0100

8446.29.9900

8446.30.0100

8446.30.9901

8446.30.9902

8446.30.9903

8446.30.9904

8446.30.9999

8447.11.0000

8447.12.0000

8447.20.0102

8447.20.0103

8447.20.0104

8447.20.0105

8447.20.0199

8447.20.0200

8447.90.0100

8447.90.0200

8447.90.9900

8448.11.0100

8448.11.0200

8448.11.9900

8448.19.0201

8448.19.0202

8448.29.0203

8448.19.0299

8448.19.9900

8449.00.0100

8449.00.0200

8449.00.0300

8449.00.9900

8450.11.9900

8450.12.9900

8450.19.9900

8450.20.0000

8451.10.0000

8451.21.9900

8451.29.0000

8451.30.0000

8451.40.0100

8451.40.0200

8451.40.9900

8451.50.0000

8451.80.0100

8451.80.0200

8451.80.0300

8451.80.0400

8451.80.0500

8451.80.9999

8452.21.0100

8452.21.0200

8452.21.9900

8452.29.0100

8452.29.0200

8452.29.9900

8453.10.0100

8453.10.0200

8453.10.0300

8453.10.9900

8453.20.0000

8453.80.0000

8454.10.0000

8454.20.0100

8454.20.9900

8454.30.0100

8454.30.0200

8454.30.9900

8455.10.0000

8455.21.0100

8455.21.9900

8455.22.0100

8455.22.0200

8455.22.9900

8456.10.0100

8456.10.0200

8456.10.9900

8456.20.0100

8456.20.0200

8456.20.9900

8456.30.0100

8456.30.0200

8456.30.9900

8456.90.0101

8456.90.0199

8456.90.0200

8456.90.9900

8457.10.0000

8457.20.0000

8457.30.0000

8458.11.0101

8458.11.0199

8458.11.0200

8458.11.9900

8458.19.0101

8458.19.0199

8458.19.0200

8458.19.9900

8458.91.0100

8458.91.0201

8458.91.0299

8458.91.0301

8458.91.0399

8458.91.0400

8458.91.9900

8458.99.0100

8458.99.0201

8458.99.0299

8458.99.0300

8458.99.0400

8458.99.0501

8458.99.0599

8458.99.0600

8458.99.9900

8459.10.0100

8459.10.0201

8459.10.0202

8459.10.0299

8459.10.0301

8459.10.0302

8459.10.0303

8459.10.0304

8459.10.0399

8459.10.0400

8459.10.9900

8459.21.0100

8459.21.9901

8459.21.9902

8459.21.9903

8459.21.9999

8459.29.0100

8459.29.9901

8459.29.9902

8459.29.9903

8459.29.9999

8459.31.0000

8459.39.0000

8459.40.0100

8459.40.0200

8459.40.9900

8459.51.0100

8459.51.0200

8459.51.0300

8459.51.0400

8459.51.9900

8459.59.0100

8459.59.0200

8459.59.9900

8459.61.0100

8459.61.0200

8459.61.0300

8459.61.0400

8459.61.9900

8459.69.0100

8459.69.0200

8459.69.0300

8459.69.0400

8459.69.9900

8459.70.0000

8460.11.0100

8460.11.0200

8460.11.0300

8460.11.0400

8460.11.9900

8460.19.0100

8460.19.0200

8460.19.0300

8460.19.0400

8460.19.9900

8460.21.0000

8460.29.0000

8460.31.0000

8460.39.0000

8460.40.0000

8460.90.0100

8460.90.0200

8460.90.9900

8461.10.0100

8461.10.0200

8461.10.9900

8461.20.0100

8461.20.0200

8461.30.0000

8461.40.0100

8461.40.9901

8461.40.9902

8461.40.9999

8461.50.0101

8461.50.0102

8461.50.0103

8461.50.0199

8461.50.0200

8461.90.0100

8461.90.0200

8461.90.9900

8462.10.0000

8462.21.0000

8462.29.0000

8462.31.0101

8462.31.0199

8462.31.9900

8462.39.0101

8462.39.0199

8462.39.9900

8462.41.0000

8462.49.0000

8462.91.0100

8462.91.0200

8462.91.9900

8462.99.0100

8462.99.0200

8462.99.0300

8462.99.9900

8463.10.0100

8463.10.0200

8463.10.9900

8463.20.0000

8463.30.0000

8463.90.0100

8463.90.9900

8464.10.0100

8464.10.0200

8464.10.9900

8464.20.0100

8464.20.0200

8464.20.9900

8464.90.0100

8464.90.0200

8464.90.9900

8465.10.0100

8465.10.9900

8465.91.0100

8465.91.0200

8465.91.0300

8465.91.9900

8465.92.0101

8465.92.0102

8465.92.0199

8465.92.0200

8465.92.0300

8465.92.0400

8465.92.9900

8465.93.0100

8465.93.9900

8465.94.0100

8465.94.9900

8465.95.0100

8465.95.9900

8465.96.0100

8465.96.9900

8465.99.0100

8465.99.0200

8465.99.0301

8465.99.0399

8465.99.0400

8465.99.0500

8465.99.0600

8465.99.9900

8467.11.0100

8467.11.9900

8467.19.0100

8467.19.0200

8467.19.9900

8468.10.0000

8468.20.0101

8468.20.0199

8468.20.0201

8468.20.0299

8468.80.0100

8468.80.9900

8471.10.0000

8471.20.0000

8471.91.0100 (6)

8471.91.9900 (6)

8471.92.0101

8471.92.0199 (7)

8471.92.0200

8471.92.0301

8471.92.0302

8471.92.0303

8471.92.0399

8471.92.0401

8471.92.0499 (8)

8471.92.0500

8471.92.0600

8471.92.9900 (9)

8471.93.0100

8471.93.0200

8471.93.9900

8471.99.0500

8471.99.0600

8471.99.0700

8471.99.0800

8471.99.0901

8471.99.0902

8471.99.0903

8471.99.0999 (10)

8471.99.1000

8471.99.1100

8471.99.1200

8471.99.1300

8471.99.9900

8473.30.0200

8474.10.0101

8474.10.0199

8474.10.9900

8474.20.0100

8474.20.0200

8474.20.0300

8474.20.0400

8474.20.0500

8474.20.9900

8474.31.0000

8474.32.0000

8474.39.0000

8474.80.0100

8474.80.0200

8474.80.0300

8474.80.9900

8475.10.0000

8475.20.0100

8475.20.0200

8475.20.9900

8477.10.0100

8477.10.9900

8477.20.0000

8477.30.0000

8477.40.0000

8477.51.0000

8477.59.0100

8477.59.9900

8477.80.0000

8479.20.0100

8479.20.0200

8479.20.9900

8479.30.0000

8479.40.0000

8479.81.0000

8479.82.0200

8479.82.9900

8479.89.0101

8479.89.0102

8479.89.0103

8479.89.0199

8479.89.0200

8479.89.0500

8479.89.9900

8481.10.0100

8481.10.0200

8481.10.9900

8481.20.9901

8481.20.9902

8481.20.9903

8481.20.9999

8481.40.0100

8481.40.0200

8481.80.0301

8481.80.0302

8481.80.0399

8481.80.0401

8481.80.0402

8481.80.0499

8481.80.9901

8481.80.9902

8481.80.9903

8481.80.9905

8481.80.9906

8481.80.9909

8481.80.9910

8481.80.9911

8481.40.0299

8501.31.0201

8501.31.0299

8501.32.0100

8501.32.0299

8501.33.0100

8501.33.0299

8501.34.0100

8501.34.0299

8501.40.0100

8501.51.0100

8501.51.0201

8501.51.0299

8501.51.9900

8501.52.0100

8501.52.0201

8501.52.0299

8501.52.9900

8501.53.0100

8501.53.0201

8501.53.0299

8501.53.9900

8501.64.0000

8502.40.0100

8502.40.9900

8504.10.0000

8504.21.0000

8504.22.0000

8504.23.0000

8504.32.0100

8504.32.9900

8504.33.0000

8504.34.0000

8504.40.0100

8504.40.0299

8504.40.9901

8504.40.9902

8504.40.9903

8504.40.9999

8505.90.0100

8514.10.0100

8514.10.0200

8514.20.0100

8514.20.0200

8514.20.0300

8514.30.0100

8514.30.0200

8514.30.0300

8514.30.0400

8514.30.0500

8514.30.9900

8514.40.0000

8515.19.0000

8515.21.0100

8515.21.9900

8515.29.0000

8515.31.0000

8515.39.0000

8515.80.0100

8515.80.9900

8517.30.0101

8517.30.0299

8517.40.0000

8517.81.0100

8517.81.9900

8530.10.0100

8530.10.9900

8537.10.0100

8537.20.0100

8537.20.9900

8543.20.0100

8543.20.9900

8543.30.0000

8701.10.0100

8701.10.9900

8701.20.0100

8701.30.0000

8701.90.0100

8701.90.0200

8701.90.0300

8701.90.0400

8701.90.9900

8704.10.0000

8705.10.0000

8795.20.0000

8707.90.0199 (11)

8709.11.0100

8709.19.0100

8716.20.0000

8716.39.0000 (11)

8716.40.0300

9006.10.0000

9011.10.0000

9011.20.0100

9011.20.9900

9011.80.0100

9011.80.0200

9011.80.9900

9012.10.0000

9015.20.0100

9015.20.9900

9016.00.0100

9016.00.9900

9017.20.0200

9017.30.0100

9017.30.0200

9017.30.0300

9017.19.0100

9022.19.0200

9022.19.0300

9022.19.9900

9024.10.0100

9024.10.0200

9024.10.9900

9024.80.0100

9024.80.0200

9024.80.9901

9024.80.9999

9025.19.0200

9025.80.0100

9025.80.0300

9025.80.0500

9025.80.0600

9025.80.0700

9026.10.0100

9026.10.0200

9026.20.0100

9026.20.0200

9026.20.0300

9026.20.9900

9027.10.0000

9027.20.0101

9027.20.0102

9027.20.0199

9027.20.0200

9027.30.0100

9027.30.0200

9027.30.0300

9027.30.0400

9027.30.0500

9027.30.0600

9027.30.0700

9027.30.9900

9027.40.0000

9027.50.0100

9027.50.0200

9027.50.0300

9027.50.0400

9027.50.0500

9027.50.0600

9027.50.0700

9027.50.0800

9027.50.9900

9027.80.0100

9027.80.0200

9027.80.0300

9027.80.0400

9027.80.0500

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