Article 49 – Payments for Goods Transferred to another Implementing State
1. For the purposes of Clause 2 of Article 48 of the Decree-Law, the Taxable Person must make a payment of the Due Tax by using the payment method specified by the Authority.
2. Unless expressly approved by the Authority to defer the payment of Due Tax, the payment referred to in Clause 1 of this Article shall be made at the time or before the Import of the Goods as directed by the Authority.