Customs in Portugal

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Customs Procedures

Import Procedures
For goods of a value under 1 000kg or 1 000 euros, a verbal declaration at Customs, and presenting the invoice, is sufficient.
For higher values, you must deposit at the Customs office:
1) a brief declaration (air or maritime manifest) to conclude the collection of the goods.
2) a common law declaration (SAD, single administrative document), as well as the accompanying documents to allow their clearance.
The SAD form can be obtained from Chambers of Commerce or an approved printer. A computerized Customs clearance platform (SOFI: International freight computer system) can be accessed in Customs offices or in some Chambers of Commerce.

In the case of deliveries and purchases within the European Community, the declaration of exchange of goods (DEB) or Intrastat declaration must be sent to the Customs service.

Specific Import Procedures
In the framework of intra-European trade, some goods are still prohibited or subject to particular formalities (medicines for human use, waste, plants or live animals). For further information, see the Directorate General of Portuguese Customs website.
Importing Samples
For the import, export and re-export of commercial samples the ATA (Temporary Admission) carnet can be used. It must be written on the product that it is a free sample and that it may not be sold.

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
Transactions carried out within the EEA are exempt from duties.
The Common Customs Tariff (CCT) of the European Union is applied to goods from outside the EU. In general, duties are not very high, especially for industrial products (4.2% on average).
Products Having a Higher Customs Tariff
Customs duties are higher on textile and agrifood products (average duty of 17.3%).
Preferential Rates
Granted to imports coming from countries with which the European Union has signed trade agreements.
The complete list of regional trade agreements of the European Union.

For further information concerning the application of Customs policy in the EU, please consult the European Commission's file on the Customs Union.
Customs Classification
Method of Calculation of Duties
Ad Valorem on the CIF value of the imports
Method of Payment of Customs Duties
Duties are payable in cash ( in euros, by cheque, by cash money order, by bank transfer); an extension of the time limit for payment may be granted through systems of collection credit or duty credit.
Import Taxes (Excluding Consumer Taxes)

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