Portugal

Publicación de información para los gobiernos y los comerciantes


Decree-Law no. 68/2007, of 26 March

http://www.dgaiec.min-financas.pt/NR/rdonlyre...

Fees and charges are applied just for special services provided during non-business time and/or outside customs areas, only if the operator requires such services.
Explanatory website

https://info-aduaneiro.portaldasfinancas.gov....

In customs website there is information about import, export and transit restrictions/prohibitions (manuals, several instructions, and Complementary Information of national tariff database with a list of national legislation related to restrictions or pro

https://pauta.portaldasfinancas.gov.pt/pt/par...

List of prohitions and restrictions in complementary information: "Part 17 - Informações Complementares PDF";
"Part 10 – licences PDF" - (license, certificate, surveillance document and dual-use items)
Articles 92 to 112 of the General Regime on Tax Infractions, approved by Law no. 15/2001, of 5/6.

https://info.portaldasfinancas.gov.pt/pt/info...

Articles 66. to 77.-B, 96. to 134. of the Code of Tax Process and Procedure, approved by Decree-Law n.º 433/1999, of 26/10

http://info.portaldasfinancas.gov.pt/NR/rdonl...

Articles 37.º to 96.º of the Administrative Court Process Code, approved by Law n.º 15/2002, of 22/2.

https://info.portaldasfinancas.gov.pt/pt/info...

http://www.ministeriopublico.pt/iframe/codigo...

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