Decreto-Lei n.º 398/86, de 26 de Novembro de 1986
Decreto-Lei n.º 398/86 de 26 de Novembro Tendo em conta o Tratado que instituiu a Comunidade Económica Europeia e o artigo 2.º do Acto de Adesão de Portugal às Comunidades Europeias, o presente diploma introduz no direito interno português o regime relativo às isenções fiscais aplicáveis à importação de mercadorias objecto de pequenas remessas sem carácter comercial provenientes de países terceiros, consignado na Directiva 78/1035/CEE do Conselho, de 19 de Dezembro de 1978, com a última redacção que lhe foi dada pela Directiva 85/576/CEE do Conselho, de 20 de Dezembro de 1985.
Assim: No uso da autorização legislativa conferida pela alínea c) do artigo 44.º da Lei n.º 9/86, de 30 de Abril, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º - 1 - As mercadorias que sejam objecto de pequenas remessas sem carácter comercial, expedidas de um país terceiro por um particular com destino a outro particular que se encontre no território nacional, são isentas, na importação, de imposto sobre o valor acrescentado e de impostos especiais sobre o consumo.
2 - Para efeitos do disposto no número anterior, entende-se por 'pequenas remessas sem carácter comercial' as remessas que, simultaneamente: a) Tenham carácter ocasional; b) Contenham exclusivamente mercadorias reservadas ao uso pessoal ou familiar dos destinatários, não devendo essas mercadorias traduzir, quer pela sua natureza, quer pela sua quantidade, qualquer preocupação de ordem comercial; c) Sejam constituídas por mercadorias cujo valor global não exceda 45 ECUs; d) Sejam enviadas pelo expedidor ao destinatário sem qualquer tipo de pagamento.
Art. 2.º O artigo 1.º só é aplicável às mercadorias a seguir enumeradas, nos limites quantitativos seguintes: a) Produtos de tabaco: 50 cigarros; ou 25 cigarrilhas (charutos com o peso máximo de 3 g por unidade); ou 10 charutos; ou 50 g de tabaco para fumar; b) Álcoois e bebidas alcoólicas: Bebidas destiladas e bebidas...
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