Decreto-Lei n.º 19/92, de 05 de Fevereiro de 1992
Decreto-Lei n.º 19/92 de 5 de Fevereiro De acordo com o Acto de Adesão às Comunidades Europeias, Portugal aplicará integralmente a Pauta Aduaneira Comum (PAC) até final do período transitório, devendo a aproximação processar-se de forma gradual.
Nesse sentido, as taxas da Pauta dos Direitos de Importação (PDI) são, na sua maioria, estabelecidas anualmente, resultando umas da aplicação dos calendários de aproximação progressiva à PAC, nos termos de diversas disposições do Acto de Adesão, nomeadamente do artigo 197.º, e outras da aplicação imediata de direitos da PAC, nos termos do artigo 201.º do referido Acto.
Os casos de adopção imediata da PAC referem-se a produtos que desde a adesão têm estado sujeitos a direitos superiores aos daquela Pauta e a direitos residuais face às Comunidades Europeias. Esta redução de direitos visa, em geral, proporcionar às empresas utilizadoras uma maior competitividade.
A PDI de 1992, cuja aprovação constitui o objectivo do presente decreto-lei, deverá, portanto, incluir, além das taxas que em 1991 já eram iguais às que vigoram nos restantes Estados membros, taxas decorrentes do 7.º ano do período transitório e da adopção imediata de alguns direitos da PAC de 1992, aprovada pelo Regulamento (CEE) n.º 2587/91, da Comissão, de 26 de Julho.
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