Decreto-Lei n.º 291/88, de 24 de Agosto de 1988
Decreto-Lei n.º 291/88 de 24 de Agosto Tendo em conta a necessidade de criar condições legais que permitam proceder à simplificação do circuito de desalfandegamento; Tendo em conta que as directivas comunitárias contêm algumas disposições que é conveniente aplicar na ordem interna; Considerando que é necessário prever a hipótese de a conferência das declarações se processar, em algumas situações, após o desalfandegamento dasmercadorias; Considerando que, para esse efeito, é necessário alterar diplomas de base diferentes, nomeadamente o Regulamento das Alfândegas e o Decreto-Lei n.º 507/85, de 31 de Dezembro: Nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º O § 1.º do artigo 261.º-A do Regulamento das Alfândegas, aprovado pelo Decreto n.º 31730, de 15 de Dezembro de 1941, passa a ter a seguinte redacção: Art. 261.º-A ......................................................................................................
§ 1.º O desalfandegamento das mercadorias dispensadas de verificação e de reverificação poderá ter lugar antes da conferência da declaração, efectuando-se esta operação após a autorização da saída das mercadorias.
Art. 2.º Os artigos 41.º e 62.º do Decreto-Lei n.º 507/85, de 31 de Dezembro, passam a ter a seguinte redacção: Art. 41.º - 1 - Os resultados da conferência da declaração, acompanhada ou não da verificação ou da reverificação das mercadorias, e as decisões do tribunal competente, quando haja lugar a processo técnico, servem de base ao cálculo dos direitos de importação e à aplicação de outras disposições que...
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