Order No. 47/2023 regulating the formalities to be observed for the request, supply and control of fiscal taxes, within the scope of sealing alcoholic beverages, cigarettes and tobacco, both for import and national production, intended for commercialization.
Country
Type of law
Regulation
Abstract
This Order establishes the rules regarding the formalities to be observed for the request, supply and control of fiscal taxes in the context of sealing alcoholic beverages, cigarettes and tobacco, both for import and national production, intended for sale. This Order applies to: a) the sealing of alcoholic beverages, with emphasis on bottled spirits produced in the national territory, including in bulk; and b) the sealing of cigarettes and tobacco both when imported and for national production. Beer, wines, vermouths and similar products are exempt from sealing.
Attached files
Web site
Date of text
Entry into force notes
This Order enters into force on the day after its publication and takes effect on 1 January 2024.
Repealed
No
Serial Imprint
Boletim Oficial, I S rie, No. 110.
Source language
English
Legislation Amendment
No
Original title
Portaria n 47/2023: Estabelece as regras relativamente s formalidades a observar para a requisi o, fornecimento e controlo dos selos fiscais, no mbito da selagem das bebidas alco licas, cigarros e tabaco, tanto na importa o como na produ o nacional, destinados comercializa o.