Chapter VIII — Final provisions
Article 102Procedure applicable to goods coming from or destined for third territories
Value Added Tax Code (CIVA) · Portuguese original · AT source
Without prejudice to special legislation, goods coming from or destined for third territories, but meeting the conditions laid down in Articles 9 and 10 of the Treaty establishing the European Community, are subject to the internal Community transit procedure and to the customs provisions in force for goods coming from or destined for third countries.
Portuguese original
Artigo 102.º — Procedimento a aplicar a bens provenientes ou com destino a territórios terceiros
Sem prejuízo do disposto em legislação especial, aos bens que sejam provenientes ou se destinem a territórios terceiros, mas que preencham as condições previstas nos artigos 9.º e 10.º do Tratado que institui a Comunidade Europeia, aplica-se o procedimento de trânsito comunitário interno e as disposições aduaneiras em vigor para as mercadorias provenientes ou com destino a países terceiros.
Unofficial English translation by iva.pt of the consolidated Portuguese text published by the Tax and Customs Authority (AT), retrieved on 28 Oct 2026. Only the Portuguese text has legal force; in case of any discrepancy, the Portuguese original prevails. Not legal or tax advice.