Portaria n.º 770/90, de 31 de Agosto de 1990
Portaria n.º 770/90 de 31 de Agosto Na sequência da publicação do Decreto-Lei n.º 180/88, de 20 de Maio, que harmonizou a legislação aduaneira com a comunitária em matéria de exportação de mercadorias, foram publicados os respectivos diplomas regulamentares, nomeadamente a Portaria n.º 213/89, de 14 de Março.
A portaria citada veio estabelecer os princípios orientadores e as bases gerais dos procedimentos simplificados de exportação, disciplina que agora importa rever, tendo em vista facilitar o acesso dos operadores económicos aos procedimentos simplificados de exportação.
Assim, nos termos dos artigos 33.º, 34.º e 38.º do Decreto-Lei n.º 180/88, de 20 de Maio: Manda o Governo, pelo Secretário de Estado dos Assuntos Fiscais, o seguinte: 1.º Os n.os 7.º, 37.º, 38.º, 39.º e 42.º da Portaria n.º 213/89, de 14 de Março, passam a ter a seguinte redacção: 7.º Sempre que haja imposições a pagar nos termos do número anterior, o exportador prestará caução por depósito, fiança bancária ou seguro-caução nos seguintes termos: a) A prestação da caução é autorizada pelo director da respectiva alfândega, que fixará igualmente o seu montante em requerimento fundamentado do interessado; b) No requerimento o exportador indicará os montantes dos direitos de exportação e demais imposições pagos no ano anterior à sua apresentação e proporá o montante da respectiva caução; c) O montante da caução não poderá, todavia, ser inferior ao que resultar da aplicação da fórmula C = 1,5D, sendo: C - o montante da caução; D - a média mensal dos direitos de exportação e demais imposições pagos no ano anterior à apresentação do requerimento; d) O montante da caução poderá ser modificado pelo director da alfândega respectiva, quer por iniciativa própria, quer por solicitação do exportador em requerimentofundamentado.
37.º O período de globalização relativo aos procedimentos previstos nos n.os...
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