Decreto-Lei n.º 42/87, de 28 de Janeiro de 1987
Decreto-Lei n.º 42/87 de 28 de Janeiro Tendo em conta o Tratado que instituiu a Comunidade Económica Europeia e o artigo 2.º do Acto de Adesão de Espanha e Portugal às Comunidades Europeias, o presente diploma introduz no direito interno português o regime relativo às isenções fiscais aplicáveis à importação de mercadorias objecto de pequenas remessas sem carácter comercial provenientes de Estados membros da Comunidade Económica Europeia, consignado na Directiva n.º 74/651/CEE do Conselho, de 19 de Dezembro de 1974, com a última redacção que lhe foi dada pela Directiva n.º 85/349/CEE do Conselho, de 8 de Julho de 1985.
Assim: No uso da autorização legislativa conferida pela alínea c) do artigo 44.º da Lei n.º 9/86, de 30 de Abril, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º - 1 - As mercadorias que sejam objecto de pequenas remessas sem carácter comercial expedidas de um país da Comunidade Económica Europeia por um particular, independentemente do seu domicílio, residência habitual ou centro da sua actividade profissional, com destino a um outro particular que se encontre no território nacional, são isentas, na importação, de imposto sobre o valor acrescentado e de impostos especiais sobre o consumo.
2 - Para efeitos do disposto no número anterior, entende-se por pequenas remessas sem carácter comercial as remessas que contêm mercadorias que preencham as seguintescondições: a) Terem sido adquiridas num país da Comunidade Económica Europeia, de acordo com as condições gerais de tributação do respectivo mercado interno, sem beneficiarem de qualquer reembolso de impostos sobre o volume de negócios e ou de impostos especiais sobre o consumo; b) Não se destinarem ao circuito comercial e, quer pela sua natureza, quer pela sua quantidade, serem consideradas como reservadas ao uso pessoal ou familiar do destinatário; c) Não serem remetidas mediante qualquer tipo de pagamento pelo destinatário; d) Não terem valor global superior a 100 ECU por remessa.
3 - Sem prejuízo do disposto na alínea d) do número anterior, as mercadorias abaixo enumeradas só serão isentas dentro dos seguintes limites quantitativos: a) Produtos...
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