Os arquivos de impressão 3D (“Blueprint”) e a fronteira do conceito de mercadoria no âmbito aduaneiro

Abstract

This dissertation aims to examine the impact that new production and consumption models, driven by emerging technologies—particularly 3D printing—exert on the fiscal and customs ecosystem. The choice of this subject is justified by the growing importance of 3D printing in the context of the digital economy and its implications for taxation and customs regulation. The study seeks to investigate the legal nature of 3D printing files, questioning how the traditional concept of goods applies to these files and the challenges that the technology presents to the tax system. To this end, a comprehensive analysis of the suitability of the primary elements of customs taxation (tariff classification, origin, and customs value) in the face of the new digital reality will be conducted, with the aim of proposing adjustments that allow for more effective accommodation of operations involving digital files. Furthermore, other legal and fiscal frameworks will be explored to identify solutions that may serve as references for a regulatory update.

Date of Award	29 Jan 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tânia Carvalhais Pereira (Supervisor)