Decreto-Lei n.º 288/90, de 20 de Setembro de 1990
Decreto-Lei n.º 288/90 de 20 de Setembro A aproximação do mercado único impõe que se intensifique o esforço de racionalização do funcionamento do sistema aduaneiro, em ordem à criação de condições mais favoráveis à livre circulação das mercadorias.
A prossecução desse objectivo passa, como resulta do disposto na Directiva n.º 79/695/CEE, do Conselho, de 24 de Julho de 1979, relativa à harmonização dos procedimentos de introdução em livre prática das mercadorias, pelo estabelecimento do princípio da dispensa da conferência das declarações aduaneiras e pela definição de mecanismos de conferência por amostragem, tendo em vista a salvaguarda dos interesses da Fazenda Nacional.
Assim: Nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º O artigo 62.º do Decreto-Lei n.º 507/85, de 31 de Dezembro, na redacção que lhe foi dada pelo artigo 2.º do Decreto-Lei n.º 291/88, de 24 de Agosto, passa a ter a seguinte redacção: Art. 62.º - 1 - Com ressalva das disposições aplicáveis à liquidação, ao registo de liquidação e à garantia ou pagamento das imposições devidas, as formalidades previstas no artigo 240.º do Regulamento das Alfândegas, aprovado pelo Decreto n.º 31730, de 15 de Dezembro de 1941, passam a ser, relativamente ao regime geral, as seguintes: a) Entrega da declaração; b) Controlo de aceitação; c)Aceitação; d) Controlo da declaração; e)Saída.
2 - A conferência da declaração, nos casos em que tenha lugar, em conformidade com os critérios de amostragem definidos por despacho do Ministro das Finanças, pode ser...
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