πŸ‡΅πŸ‡Ή Import Customs & Duties: Portugal

Quick Facts

Duty-free threshold

$0

Duty applies from $0

VAT / Sales Tax

23%

CIF value + duty. Reduced 13% for certain food, wine, agricultural inputs. Super-reduced 6% for basic food, books, medicines, public transport. Madeira: 22%/12%/5%. Azores: 16%/9%/4%.

Clearance Time

1-4 days

typical processing

Duty Rates by Category

CategoryDuty RateHS Chapter
Electronics0-3.7% (smartphones 0%, laptops 0%, TVs 14%)HS 85
Clothing12% (knitted garments 12%, woven shirts 12%)HS 61-62
Footwear8-17% (leather shoes 8%, sports shoes 16.9%)HS 64
Food products0-26% (meat 12.8%, dairy 9-36%, wine 13.1 EUR/hl)HS 01-24
Machinery0-4% (industrial machinery 0%, pumps 1.7%)HS 84
Cosmetics2.5-6.5% (perfumes 6.5%, skincare 2.5%)HS 33
Books0%HS 49
Toys0-4.7% (video game consoles 0%, dolls 4.7%)HS 95

Rates shown are for standard goods. Exact rate depends on the HS code of your item.

Import Duty Calculator

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Customs Clearance Process

Portuguese Customs (AT, Autoridade Tributaria e Aduaneira) follows EU Union Customs Code. SDS (Sistema de Desalfandegamento Simplificado) electronic declaration system. Lisbon and Sines ports (Sines is a growing Atlantic deep-water hub) and Lisbon airport are main entry points. CTT (Correios de Portugal) handles postal customs with a handling fee. IOSS for VAT from €0.

Processing Time1-4 days
VAT Rate23%

What to Actually Expect

EU customs, generally efficient. CTT postal parcels may take 2-5 days for customs clearance and CTT charges a handling fee for customs-liable parcels. Express couriers faster (1-2 days). Madeira and Azores have special EU outermost region status with reduced VAT rates. Sines port growing as major Atlantic gateway for Asian cargo.

Required Documents

1

Commercial Invoice

Item description, quantity, value, sender and receiver details

2

Packing List

Detailed description of contents in each package

3

Customs Declaration (CN22/CN23)

Required for postal shipments

4

Air Waybill (AWB)

Generated by the carrier when booking the shipment

5

Certificate of Origin

May be required for reduced duties (FTA/preferential rates)

6

Export/Import License

For restricted goods (electronics, medicines, chemicals)

Import License Requirements

EU-standard licensing. Required for agricultural quotas, dual-use goods, weapons. INFARMED approval for pharmaceuticals and medical devices. ASAE (Food and Economic Safety Authority) controls food safety. Wine import has specific regulatory requirements.

Certificate of Origin

Issued by Portuguese Chamber of Commerce and Industry (CCIP) and AICEP Portugal Global. EUR.1 movement certificate for EU FTA partners. REX system for registered exporters. Special trade facilitation with Portuguese-speaking countries (CPLP, Angola, Brazil, Mozambique, etc.).

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Prohibited & Restricted Items

Prohibited

  • xNarcotics and illegal drugs
  • xExplosives and flammable materials
  • xWeapons and ammunition
  • xCounterfeit goods
  • xCounterfeit currency and documents

Restricted (permit required)

  • !Medicines and pharmaceuticals
  • !Food and beverages
  • !Plants and seeds
  • !Electronics (lithium batteries)
  • !Perfumes and cosmetics (volume limits)

Duty & Tax Estimate

Estimated import charges when shipping goods to Portugal:

Goods ValueDutyVAT/TaxTotal Charges
$50$2$12$14
$100$4$24$28
$200$8$48$56
$500$21$120$141
$1000$42$240$282

Estimates only. Actual duties depend on product category and HS code.

Popular routes to Portugal

Frequently Asked Questions

What is the duty-free threshold for Portugal?

Portugal has no duty-free threshold. All imported goods are subject to duties regardless of their value.

What is the VAT rate on imports to Portugal?

The VAT/tax rate on imports to Portugal is 23%. VAT applies to: CIF value + duty. Reduced 13% for certain food, wine, agricultural inputs. Super-reduced 6% for basic food, books, medicines, public transport. Madeira: 22%/12%/5%. Azores: 16%/9%/4%.

How long does customs clearance take in Portugal?

Typical customs clearance in Portugal takes 1-4 days. Express shipments usually clear faster.

What documents are needed to import into Portugal?

To import into Portugal, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.

What items are prohibited from import into Portugal?

Portugal prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.