The Regime of Goods in Circulation is made official in Decree-Law No. 147/2003 of 11 July.
The Goods in Circulation Regime establishes that all goods in circulation must be accompanied by the shipper’s transport document (in addition to the carrier’s Waybill or CMR or Waybill or AWB or B/L), and requires the presentation, in a situation of inspection, of two copies of these documents.
The following can be considered as transport documents: invoice, delivery note, return note, (shipper’s) waybill or documents equivalent to the waybill. This transport document is not the carrier’s waybill, i.e. it is not the alfaloc waybill.
The issuance of the transport document is done by the shipper (entity requesting the shipment). The transport document can be issued in the following ways:
Failure to comply with the Goods in Circulation Regime, in the event of inspection, implies the seizure of the goods, the vehicle carrying out the transport and the payment of heavy fines at the Tax Office of the area where the infraction was detected. Until the payment of the fines due, the vehicles and goods will remain seized.
See also Communication to the AT – what is it, in what situations does it apply and how to do it?
You can consult official information about the Regime of Goods in Circulation, where you will find an official document from the Tax and Customs Authority.
Privacy Policy & Terms of Use | Dispute Resolution | Cookies
Developed by Brand by Difference
