Sempre que as circunstâncias o justifiquem, as mercadorias sujeitas ao regime de entreposto aduaneiro podem ser retiradas temporariamente do entreposto aduaneiro. Essa operação deve ser autorizada previamente pelas autoridades aduaneiras, que determinarão as condições em que a operação pode ser efectuada.
Durante a sua permanência fora do entreposto aduaneiro, as mercadorias podem ser submetidas às manipulações referidas no
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