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.
Type of law
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.
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.
Boletim Oficial, I S rie, No. 110.
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.