Portugal · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Portuguese trade with non-EU countries clears through the Tax and Customs Authority (AT) with an EU EORI number. You classify goods in TARIC to find duty and import VAT (23%), which can be deferred to your VAT return. Declarations are electronic; intra-EU trade needs Intrastat and dual-use exports need a licence.
Foreign trade in Portugal follows EU customs rules, administered by the customs branch of the Autoridade Tributária. Traders need an EORI number.
- Portugal applies the EU Customs Union rules; intra-EU trade is duty-free.
- Traders need an EORI number registered with customs.
- Customs and import VAT apply to goods from outside the EU.
- 1
Get an EU EORI number
Register for an EORI number with the Portuguese Tax and Customs Authority (AT) to trade with non-EU countries.
- 2
Classify goods and check duty
Classify goods in the EU TARIC to find the duty rate for non-EU imports.
- 3
Handle import VAT
Import VAT (23%) applies; eligible businesses can defer it to the periodic VAT return (autoliquidação) instead of paying at customs.
- 4
Check controls and licences
Check import restrictions and, for exports, dual-use or sanctioned goods needing a licence.
- 5
Declare electronically
Submit customs declarations electronically, usually via a customs agent, with the invoice and transport documents; goods clear at Sines, Leixões or another office.
- 6
Report intra-EU and resolve disputes
File Intrastat for intra-EU trade, apply for Binding Tariff Information, and appeal customs decisions.
- EU EORI number
- TARIC classification + duty rate
- Import VAT (23%) + deferred-VAT option
- Dual-use/sanctions export licence
- Electronic customs declaration
- Invoice + transport documents
- Intrastat (intra-EU, over threshold)
- Binding Tariff Information / appeal
- Autoridade Tributária e Aduaneira
Autoridade Tributária e Aduaneira — customs and trade.
Frequently asked questions
What VAT applies on Portuguese imports?
Import VAT is generally 23%, and eligible businesses can defer it to the VAT return instead of paying it at the border.
Do I pay duty on EU goods?
No — goods in free circulation within the EU move without customs duty; duty applies only to non-EU imports.
Which are the main ports?
Sines is the largest deep-water port, with Leixões (Porto) and Lisbon also handling significant container traffic.
Traveller duty-free allowances
Per adult traveller, for goods carried in personal baggage — a different regime from the commercial import rules above. Allowances move with budget announcements, so check the authority before relying on a figure.
- Cash to declare
- $11,000
- Alcohol
- 1 L
- Cigarettes
- 200 sticks
- Goods value
- $480
Watch out for
- Alcohol splits two ways: 4 L still wine AND 16 L beer, plus ONE of 1 L spirits over 22% vol, 1 L undenatured alcohol at 80% vol, or 2 L fortified or sparkling wine
- The goods figure shown is the €430 air and sea allowance; arriving by land it is €300, and some countries set €150 for travellers under 15
- Some EU countries apply the reduced tobacco limit — 40 cigarettes, 20 cigarillos, 10 cigars or 50 g of tobacco
- Meat, milk and products containing them may not be brought in from outside the EU at all, whatever the quantity
- Fuel is limited to the tank plus 10 L in a portable container
Government portals
- ePortugal — Citizen and business services incl. residence and foreign-resident matters
- Tax Portal (Portal das Finanças) — Portuguese income tax (IRS), VAT (IVA), and tax number (NIF)
- AICEP Portugal Global — Foreign investment and trade promotion