Chapter VIII · Final provisions

Article 102 Procedure applicable to goods coming from or destined for third territories

Artigo 102.º · Procedimento a aplicar a bens provenientes ou com destino a territórios terceiros

Código do Imposto sobre o Valor Acrescentado · republished by Decree-Law No. 102/2008 · consolidated text checked 26 October 2026

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Without prejudice to special legislation, goods coming from or destined for third territories but meeting the conditions laid down in Articles 9 and 10 of the Treaty establishing the European Community shall be subject to the internal Community transit procedure and to the customs provisions in force for goods coming from or destined for third countries.

Sem prejuízo do disposto em legislação especial, aos bens que sejam provenientes ou se destinem a territórios terceiros, mas que preencham as condições previstas nos artigos 9.º e 10.º do Tratado que institui a Comunidade Europeia, aplica-se o procedimento de trânsito comunitário interno e as disposições aduaneiras em vigor para as mercadorias provenientes ou com destino a países terceiros.

What we checked in this article

The application of the internal Community transit procedure and of the customs provisions for goods from or to third countries to goods from or to third territories that meet the conditions of Articles 9 and 10 of the Treaty establishing the European Community is retained.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

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