Decreto-Lei n.º 177/90, de 05 de Junho de 1990
Decreto-Lei n.º 177/90 de 5 de Junho O Decreto-Lei n.º 179/88, de 19 de Maio, que transpôs para o direito interno a Directiva n.º 69/169/CEE, do Conselho, de 28 de Maio de 1969, relativa às franquias do imposto sobre o valor acrescentado e de impostos especiais sobre o consumo, aplicáveis às mercadorias contidas na bagagem pessoal dos viajantes, estabeleceu um regime específico, limitativo, para as mercadorias importadas por tripulantes dos meios de transporte internacional.
Por outro lado, o artigo 49.º do Regulamento (CEE) n.º 918/83, do Conselho, de 28 de Março, confere aos Estados membros a possibilidade de fixarem franquias aduaneiras reduzidas para aquelas mercadorias.
Importa, pois, proceder à harmonização dos limites quantitativos previstos no citado diploma e no acto comunitário relativo às franquias de direitos de importação, ambos referentes à mesma realidade.
Assim: No uso da autorização legislativa concedida pela alínea d) do artigo 34.º da Lei n.º 101/89, de 29 de Dezembro, e nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º - 1 - É concedida franquia de direitos de importação para as mercadorias contidas na bagagem pessoal dos tripulantes que se desloquem em efectivo exercício das suas funções ou por motivos destas, nos mesmos termos e condições previstos no Decreto-Lei n.º 179/88, de 19 de Maio.
2 - Os direitos de importação compreendem os direitos aduaneiros e encargos de efeito equivalente, bem como os...
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