Despacho normativo n.º 12/83, de 14 de Janeiro de 1983
Despacho Normativo n.º 12/83 No prosseguimento do esforço que o Governo tem vindo a desenvolver em vários domínios no combate à fraude e evasão fiscais; Considerando que a faculdade que tem sido concedida aos passageiros, à entrada no território nacional, de procederem à reexportação de mercadorias que lhes sejam separadas das suas bagagens poderá conduzir a que as mesmas sejam introduzidas no País em momento posterior sem o pagamento das imposições por elasdevidas; Considerando ainda que esta facilidade é sobremodo injustificável quando se trate de passageiros residentes no País: Determino, ao abrigo do disposto no artigo único do Decreto-Lei n.º 17/76, de 15 de Janeiro, que, a título experimental e até 31 de Dezembro de 1983, seja alterado o artigo 364.º do Regulamento das Alfândegas, aprovado pelo Decreto n.º 31730, de 15 de Dezembro de 1941, o qual passará a ter a...
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