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Regulamento do IPI - Decreto 4.544/2002
(D.O. 27/12/2002)

Art. 2º

- O imposto incide sobre produtos industrializados, nacionais e estrangeiros, obedecidas as especificações constantes da Tabela de Incidência do Imposto sobre Produtos Industrializados - TIPI (Lei 4.502, de 30/11/1964, art. 1º, e Decreto-lei 34, de 18/11/1966, art. 1º).

Parágrafo único - O campo de incidência do imposto abrange todos os produtos com alíquota, ainda que zero, relacionados na TIPI, observadas as disposições contidas nas respectivas notas complementares, excluídos aqueles a que corresponde a notação [NT] (não-tributado) (Lei 10.451, de 10/05/2002, art. 6º).

Art. 3º

- Produto industrializado é o resultante de qualquer operação definida neste Regulamento como industrialização, mesmo incompleta, parcial ou intermediária.

Referências ao art. 3 Jurisprudência do art. 3