Para efeitos de aplicação da legislação aduaneira, qualquer pessoa directa ou indirectamente interessada nas operações em causa, efectuadas no âmbito das trocas de mercadorias, fornecerá às autoridades aduaneiras, a seu pedido e nos prazos eventualmente fixados, toda a assistência necessária, bem como todos os documentos e todas as informações, seja qual for o seu suporte.
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