Customs Regime IM 42 ensures predictability in the importation of goods.

The simplified procedure used in the European Union for the importation of goods from third countries, outside the EU, with VAT exemption at the time of customs clearance, if the final destination of those goods is another EU Member State, gains relevance in the current context in redefining the jurisdiction areas of the Portuguese customs because it provides uniformity, says Mário Jorge, President of the Order of Official Customs Brokers, to Jornal Expresso: Reorganizar não é reformar: o impasse das alfândegas portuguesas - Expresso.