Article 49 - Payments for Goods Transferred to another Applying States

For the purposes of Clause (2) of Article 48 of the Decree-Law, the taxable person shall pay the due tax by using the payment method identified by the Authority.

The payment referred to in Clause (1) of this Article shall be made before or at the time of the importation of the goods as determined by the Authority, unless expressly approved by the Authority to defer the payment of the due tax.