1. ‘Importation’ means the entry into the national territory of:
1 - Considera-se importação a entrada em território nacional de:
a) Goods originating in or coming from third countries that are not in free circulation or that have been released for free circulation under customs union agreements;
a) Bens originários ou procedentes de países terceiros e que não se encontrem em livre prática ou que tenham sido colocados em livre prática no âmbito de acordos de união aduaneira;
b) Goods coming from third territories that are in free circulation.
b) Bens procedentes de territórios terceiros e que se encontrem em livre prática.
2. However, where goods are placed, from their entry into the national territory, under one of the arrangements provided for in points (i) to (iv) of Article 15(1)(b), under the temporary importation arrangement with total exemption from duties, under the external transit procedure or under the internal Community transit procedure, importation occurs only when they are released for consumption.
2 - Todavia, sempre que os bens sejam colocados, desde a sua entrada em território nacional, sob um dos regimes previstos nos n.os i) a iv) da alínea b) do n.º 1 do artigo 15.º, sob o regime de importação temporária com isenção total de direitos, sob o regime de trânsito externo ou sob o procedimento de trânsito comunitário interno, a importação só se verifica quando forem introduzidos no consumo.
The distinction between goods from third countries (not in free circulation, or released under customs union agreements) and goods from third territories (in free circulation), and the list of arrangements in paragraph 2 including the cross-reference to points (i) to (iv) of Article 15(1)(b), are retained.
We register foreign-owned companies for VAT, set up invoicing, file periodic returns and recapitulative statements, and check place-of-supply and exemption positions, in English. A written answer and a fixed quote within one working day.
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.