Despacho normativo n.º 78/88, de 23 de Setembro de 1988
Despacho Normativo n.º 78/88 O Decreto-Lei n.º 289/88, de 24 de Agosto, que criou a caução global para desalfandegamento, com o objectivo de simplificar e tornar mais célere a importação e a exportação de mercadorias, previu, no seu artigo 14.º, a regulamentação ulterior dos procedimentos necessários à sua execução.
Assim: 1 - O requerimento referido no artigo 4.º do Decreto-Lei n.º 289/88, de 24 de Agosto, será feito em modelo próprio aprovado pela Direcção-Geral das Alfândegas, devendo, sempre que a entidade requerente pretenda utilizar a caução global para desalfandegamento em várias estâncias aduaneiras, ser indicada a repartição do montante total da caução por cada estância aduaneira.
2 - Quando o montante parcial da caução afecto a determinada estância aduaneira for insuficiente, existindo contudo saldo positivo da caução global, poderá haver lugar a transferências, sem prejuízo de ser fixado pela Direcção-Geral das Alfândegas um número máximo de transferências por beneficiário e por mês do calendário, quando o controle contabilístico do sistema o exigir.
Os pedidos de transferência serão dirigidos ao director da respectiva alfândega e conterão a indicação das estâncias aduaneiras entre as quais se pretende efectuar a transferência e o montante parcial a movimentar.
3 - Quando a prestação da caução global para desalfandegamento revestir a forma de seguro-caução, a respectiva apólice deverá incluir nas suas cláusulas particulares os elementos constantes do termo de caução anexo ao Decreto-Lei n.º 289/88, de 24 de Agosto.
Por outro lado, sempre que se...
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