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Advisor(s)
Abstract(s)
Em Portugal, tem-se verificado um incremento no comércio internacional ao longo dos
anos. Diariamente, são inúmeras as mercadorias que entram e saem do nosso país, e por
isso, o controlo por parte das Autoridades Alfandegárias tem de ser cada vez mais
rigoroso. Neste sentido, a Autoridade Tributária e Aduaneira tem um papel fulcral ao
nível do controlo da fronteira externa da UE e do Território Aduaneiro Nacional. A
atribuição de formalidades aduaneiras, procedimentos de desalfandegamento das
mercadorias e controlos complementares são algumas das medidas que, de alguma forma,
pretendem minimizar a fraude e o comércio desleal e ilegal, com o intuito de assegurar a
proteção e a segurança nacional/internacional.
Com o aumento das burocracias para importar ou exportar, torna-se cada vez mais difícil
para as empresas cumprir de forma rigorosa as formalidades impostas pela Autoridade
Tributária e Aduaneira. Por esta razão, são cada vez mais as entidades que tentam desviar
mercadorias ou alterar os direitos de importação, tarifas alfandegárias e demais
imposições. Neste sentido, e de forma a mitigar o risco associado à fraude alfandegária,
é importante que a Autoridade Tributária e Aduaneira esteja cada vez mais atenta ao
processo de desalfandegamento das mercadorias, implementando controlos cada vez mais
rigorosos. Neste sentido, esta dissertação procura validar a importância que o Auditor
Externo possui no combate à fraude aduaneira, ou seja, o seu contributo.
In Portugal, there has been an increase in international trade over the years. Every day, countless goods enter and leave our country, which is why control by the Customs Authorities has to be ever stricter. In this sense, the Customs Authority plays a key role in controlling the external border of the European Union and the National Customs Territory. The allocation of customs formalities, procedures for clearing goods through customs and complementary controls are some of the measures that, in some way, aim to curb fraud and unfair and illegal trade, with the aim of ensuring national/international protection and security. With the increase in bureaucracy when importing or exporting, it is becoming increasingly difficult for companies to strictly comply with the formalities imposed by the customs authorities. For this reason, more and more entities are trying to divert goods or alter import duties, customs tariffs and other impositions. In this sense, and in order to mitigate the risk associated with customs fraud, it is important that customs authorities are increasingly attentive to the process of clearing goods through customs, implementing ever stricter controls. In this sense, this dissertation seeks to validate the importance of the External Auditor in the fight against customs fraud, in other words, his contribution.
In Portugal, there has been an increase in international trade over the years. Every day, countless goods enter and leave our country, which is why control by the Customs Authorities has to be ever stricter. In this sense, the Customs Authority plays a key role in controlling the external border of the European Union and the National Customs Territory. The allocation of customs formalities, procedures for clearing goods through customs and complementary controls are some of the measures that, in some way, aim to curb fraud and unfair and illegal trade, with the aim of ensuring national/international protection and security. With the increase in bureaucracy when importing or exporting, it is becoming increasingly difficult for companies to strictly comply with the formalities imposed by the customs authorities. For this reason, more and more entities are trying to divert goods or alter import duties, customs tariffs and other impositions. In this sense, and in order to mitigate the risk associated with customs fraud, it is important that customs authorities are increasingly attentive to the process of clearing goods through customs, implementing ever stricter controls. In this sense, this dissertation seeks to validate the importance of the External Auditor in the fight against customs fraud, in other words, his contribution.
Description
Keywords
Direitos Aduaneiros Importação Exportação Fraude Customs duties Import Export Fraud