Debates Parlamentares - Diário 103, p. 81 (2014-04-29)

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81 | II Série A - Número: 103 | 29 de Abril de 2014

ANNEX TO THE AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC, OF THE ONE PART, AND THE SUPREME HEADQUARTERS ALLIED POWERS EUROPE AND HEADQUARTERS, SUPREME ALLIED COMMANDER TRANSFORMATION, OF THE OTHER PART, TO SUPPLEMENT THE PROTOCOL ON THE STATUS OF INTERNATIONAL MILITARY HEADQUARTERS SET UP PURSUANT TO THE NORTH ATLANTIC TREATY

1. Subject to the control, use and disposal set forth in this Supplementary Agreement and without prejudice to the privileges granted under the Paris Protocol, Article 8, paragraphs 2 and 3, and the Agreement, in particular Article XI, paragraphs 5 and 6, entitled members and their dependents enjoy the following entitlements in implementation of Article 17, Fiscal Entitlements:

a. In accordance with the purposes stated in the Agreement, Article XI, paragraphs 5 and 6, importation of personal effects, furniture, and privately owned motor vehicles etc. as follows:

(1) Personal effects and furniture: During the six (6) months subsequent to their arrival, or if they arrive unaccompanied, the six (6) months subsequent to the arrival of their last dependent(s), entitled members and their dependents may import their personal effects and furniture free of duties and taxes for their personal use for the term of such service. After the expiration of the six (6) month period, they may also import duty or taxfree a supplementary shipment of personal effects and furniture. In any case and at any time, entitled members may replace, by means of import free of taxes and duties, lost or destroyed personal effects or furniture that was previously imported duty or tax-free. Such items, to include other personal effects acquired during the period of NATO service, may also be re-exported duty and tax-free.
(2) Privately owned motor vehicles (to include motor cycles, caravans): Entitled members may for the term of their service import their private motor vehicles for the personal use of themselves and their dependents, regardless their type, free of duties and taxes. The definition of motor cycles will follow Portuguese legislation.
(3) Recreational crafts (as defined as such under Portuguese legislation), trailers, and recreation and camper vans: Entitled members may for the term of their service import their private recreation and camper vans, regardless their type, free of duties and taxes, as part of their personal effects and furniture and for the personal use of themselves and their dependents.
(4) Receiving parcels through Allied Headquarters’ or the Portuguese postal systems free of all duties and taxes provided the contents are for the personal use of themselves and their dependents and that the total value of the parcel does not exceed Є 100.

b. Entitled members may purchase the items identified below in the Portuguese Republic free of taxes in accordance with procedures to be established, as required, with the Ministry of Defense of the Portuguese Republic. Taxes on such purchases shall be either waived or reimbursed according to such procedures. (1) Personal effects for their personal use in their daily household, when the total value of the goods according to one invoice exceeds Є 270 (VAT included). A detailed list of effects shall be established between the Supreme Headquarters and the Ministry of Defense of the Portuguese Republic. In any case, the exemption does not apply to:

(a) Construction services, including materials; (b) Water, gas and electricity;

81 | II Série A - Número: 103 | 29 de Abril de 2014ANNEX TO THE AGREEMENT BETWEEN THE PORTUGUESE REPUBLIC, OF THE ONE PART, AND THE SUPREME HEADQUARTERS ALLIED POWERS EUROPE AND HEADQUARTERS, SUPREME ALLIED COMMANDER TRANSFORMATION, OF THE OTHER PART, TO SUPPLEMENT THE PROTOCOL ON THE STATUS OF INTERNATIONAL MILITARY HEADQUARTERS SET UP PURSUANT TO THE NORTH ATLANTIC TREATY1. Subject to the control, use and disposal set forth in this Supplementary Agreement and without prejudice to the privileges granted under the Paris Protocol, Article 8, paragraphs 2 and 3, and the Agreement, in particular Article XI, paragraphs 5 and 6, entitled members and their dependents enjoy the following entitlements in implementation of Article 17, Fiscal Entitlements:a. In accordance with the purposes stated in the Agreement, Article XI, paragraphs 5 and 6, importation of personal effects, furniture, and privately owned motor vehicles etc. as follows:(1) Personal effects and furniture: During the six (6) months subsequent to their arrival, or if they arrive unaccompanied, the six (6) months subsequent to the arrival of their last dependent(s), entitled members and their dependents may import their personal effects and furniture free of duties and taxes for their personal use for the term of such service. After the expiration of the six (6) month period, they may also import duty or taxfree a supplementary shipment of personal effects and furniture. In any case and at any time, entitled members may replace, by means of import free of taxes and duties, lost or destroyed personal effects or furniture that was previously imported duty or tax-free. Such items, to include other personal effects acquired during the period of NATO service, may also be re-exported duty and tax-free.
(2) Privately owned motor vehicles (to include motor cycles, caravans): Entitled members may for the term of their service import their private motor vehicles for the personal use of themselves and their dependents, regardless their type, free of duties and taxes. The definition of motor cycles will follow Portuguese legislation.
(3) Recreational crafts (as defined as such under Portuguese legislation), trailers, and recreation and camper vans: Entitled members may for the term of their service import their private recreation and camper vans, regardless their type, free of duties and taxes, as part of their personal effects and furniture and for the personal use of themselves and their dependents.
(4) Receiving parcels through Allied Headquarters’ or the Portuguese postal systems free of all duties and taxes provided the contents are for the personal use of themselves and their dependents and that the total value of the parcel does not exceed Є 100.b. Entitled members may purchase the items identified below in the Portuguese Republic free of taxes in accordance with procedures to be established, as required, with the Ministry of Defense of the Portuguese Republic. Taxes on such purchases shall be either waived or reimbursed according to such procedures. (1) Personal effects for their personal use in their daily household, when the total value of the goods according to one invoice exceeds Є 270 (VAT included). A detailed list of effects shall be established between the Supreme Headquarters and the Ministry of Defense of the Portuguese Republic. In any case, the exemption does not apply to:(a) Construction services, including materials; (b) Water, gas and electricity;

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