1 - As mercadorias em depósito temporário só podem ser armazenadas nos locais autorizados pelas autoridades aduaneiras e nas condições por elas fixadas.
2 - As autoridades aduaneiras podem exigir da pessoa que se encontra na posse das mercadorias a prestação de uma garantia com o objectivo de assegurar o pagamento de qualquer dívida aduaneira que possa constituir-se por força dos artigos
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