O depositário tem a responsabilidade de:
a) Assegurar que as mercadoria não serão subtraídas à fiscalização aduaneira enquanto permanecerem no entreposto aduaneiro;
b) Cumprir as obrigações resultantes da armazenagem das mercadorias que se encontrem sob regime de entreposto aduaneiro; e
c) Observar as condições particulares fixadas na autorização.
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