Portugal
Information for governments and traders
| Decree-Law no. 68/2007, of 26 March | 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 |
| 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 | 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. |
| 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 | |
| Articles 37.º to 96.º of the Administrative Court Process Code, approved by Law n.º 15/2002, of 22/2. |