Gizane Campos
If you are considering visiting Portugal or relocating to this stunning European Union country for work or to start a business, you will quickly discover that Portugal offers something for everyone. From the cosmopolitan capital city of Lisbon to the sunny shores of the Algarve region, there is an abundance of locations and opportunities to explore.
Understanding a country’s tax and customs authority is essential for traveling with personal items and conducting business in a foreign country with imported goods. It is also vital for businesses and individuals involved in international trade.
Knowledge of the subject will help ensure compliance with Portuguese regulations, including duties, customs fees, taxes, and other requirements for importing or exporting goods. Learning about the customs authority’s structure and procedures will also help you navigate the system effectively, whether you’re clearing personal belongings or managing shipments.
In this article, we will help you understand and navigate dealing with the Portuguese Customs Authorities, referred to as Autoridade Tributária e Aduaneira – Tax and Customs Authority. We will explore:
Portugal Customs: What is the Portugal Customs Authority?
Generally speaking, a customs authority (Autoridade Tributária) is a government agency that is responsible for administering laws and regulations related to the movement of goods and people across a country’s borders. For example, this governmental body controls imports and exports, collects revenue through duties and taxes, and ensures compliance with international trade rules.
In Portugal, the Autoridade Tributária e Aduaneira (AT), or Portuguese Tax and Customs Authority, is the government agency responsible for administering taxes and customs fees. The tax and customs authority of Portugal operates under the Ministry of Finance, and its main role is to ensure compliance with tax laws, oversee customs operations, and manage the country’s fiscal policies.
Tax and Customs Authority Portugal: Main Responsibilities
The Tax and Customs Authority (AT) of Portugal plays a vital role in maintaining the country’s fiscal integrity through its core responsibilities. A primary function is customs operations, where the AT regulates the import and export of goods, enforces customs duties, and ensures adherence to both Portuguese and European Union customs laws.
In doing so, it actively combats smuggling and other forms of illicit trade. Additionally, border control is a critical responsibility. The AT oversees the external EU borders within Portuguese territory, facilitating the lawful movement of goods while strictly applying trade regulations.
Another significant area is fraud prevention. The authority is central to detecting and addressing tax evasion, customs fraud, and related financial crimes, reinforcing the trustworthiness and effectiveness of Portugal’s fiscal systems.
The AT is also deeply engaged in international collaboration, working alongside other European and global institutions to standardize tax and customs practices. This collaboration involves sharing data and adopting global best practices to promote cross-border compliance. These efforts support not only national revenue collection but also the efficient payment of Portugal customs duties by individuals and businesses.
General information about the tax and customs authority Portugal
The Tax and Customs Authority (AT) in Portugal is the central agency responsible for managing the country’s taxation and customs systems. One of its core roles involves the assessment, collection, and auditing of taxes, including IRS (Personal Income Tax), IRC (Corporate Income Tax), IVA (Value-Added Tax), IMI (Municipal Property Tax), and IUC (Vehicle Tax).
The AT also plays a crucial role in customs regulation, ensuring the proper application of customs duties and VAT, which are typically calculated as a percentage of the total value of imported goods. In addition, the authority provides for tax exemptions on certain items, such as gifts valued under €45 sent from non-EU countries, which may be received without taxation.
To support both residents and businesses, the AT offers in-person services as well as a comprehensive digital platform through the Portal das Finanças, allowing users to manage tax obligations efficiently. These services are designed to help taxpayers navigate the system and comply with fiscal responsibilities.
The AT can be contacted at Rua da Prata, 1149-027 Lisboa, Portugal, or by email at [email protected]. Whether managing personal taxes, handling customs declarations, or accessing tax benefits, the AT plays an essential role in maintaining Portugal’s fiscal structure and facilitating legal compliance. For more detailed information and to access available services, individuals are encouraged to visit the official Portal das Finanças.
Moving to Portugal? Learn more about the country’s tax system in our comprehensive guide
Understanding the Portugal Customs Declaration Form
In Portugal, a customs declaration is required when importing goods from outside the European Union, including personal items, alcoholic beverages, tobacco, and online purchases.
All goods must be declared at customs if they exceed legal limits, such as cash amounts over €10,000. For packages arriving from non-EU countries, customs clearance must be completed online via Correios de Portugal (CTT), the official postal and logistics provider.
CTT manages and facilitates the clearance process, using a streamlined system designed to make procedures more efficient. Customs tariffs in Portugal are set according to the European Union’s Common Customs Tariff, which classifies imported goods and assigns duty rates based on product type and economic sensitivity. While goods imported from within the European Economic Area (EEA) are generally duty-free, non-EEA imports are subject to these duties.
In addition to goods declarations, individuals entering Portugal must submit a Declaration of Entry, which is particularly relevant to non-residents. This declaration, formerly managed by the SEF (Foreigners and Borders Service), is now handled by the Agency for Integration, Migration and Asylum (AIMA) which has also taken over all visa programs including Portugal citizenship by investment through the Portugal Golden Visa.
To comply, individuals must submit the form in person at the nearest AIMA office within three working days of arrival. The form can be downloaded from the AIMA website. Required documentation includes a completed form, a valid passport or travel document, and supporting documents such as a visa or entry stamp.
Who must submit a Declaration of Entry in Portugal
A Declaration of Entry in Portugal must be submitted by foreign citizens, particularly third-country nationals, who enter the country from another EU Member State through a border not subject to control. This requirement ensures that authorities are notified of arrivals not registered through standard Portugal immigration checks.
The declaration is mandatory for individuals staying in private residences or in accommodation units that do not submit official accommodation forms. This helps Portuguese authorities maintain accurate records of non-EU visitors who may otherwise enter and reside in the country without being formally registered through monitored entry points.
Who does not need to submit a Declaration of Entry in Portugal
A Declaration of Entry in Portugal is not required for foreign citizens who are third-country nationals entering through a controlled border. It is also unnecessary for those who hold residency status or a visa allowing a stay of more than six months.
Additionally, individuals staying in hotels or other accommodations that submit official accommodation forms are exempt. Foreign citizens covered by EU legal frameworks or equivalent agreements are also not required to file a Declaration of Entry upon arrival.
When and where can you submit a Declaration of Entry in Portugal
A Declaration of Entry in Portugal must be submitted within three working days after a foreign citizen enters the country. This requirement applies to eligible individuals who are not otherwise registered through accommodation or controlled borders. The declaration must be delivered in person at the nearest Agency for Integration, Migration and Asylum office (AIMA).
What do you need to submit a Declaration of Entry in Portugal
To submit a Declaration of Entry in Portugal, you must first print and complete the official form, which is available on the AIMA website. Once filled in, the form must be personally delivered to the nearest AIMA office. Along with the form, you are required to present your valid passport or another accepted travel document.
Absence of Declaration of Entry within three working days after the date of entry in Portugal
Failure to submit a Declaration of Entry in Portugal within three working days after arrival is considered a violation of Article 14 and constitutes an administrative offence. This non-compliance may result in additional fees being payable by the individual. Specifically, the offence is punishable with a fine ranging from €60 to €160.
Take a look at our Ultimate Portugal Golden Visa Guide by Experts
Additional Portugal Customs Authority Requirements
The Portugal Customs Authority, Autoridade Tributária e Aduaneira (AT), has several essential requirements that apply to both individuals and businesses involved in imports and exports. These include proper customs declarations, payment of duties and taxes, and relevant documentation.
For individuals, this may involve declaring personal belongings, alcohol quantities, and electronic devices. At the same time, businesses must obtain an Economic Operator Registration and Identification (EORI) number to legally operate in international trade.
If you are moving to Portugal, you must take additional steps. In addition to choosing a reliable delivery or moving company, you must obtain a baggage certificate, an official document issued by customs authorities.
This certificate confirms that the items you are bringing across borders have been cleared and that either all applicable customs duties and taxes have been paid, or the goods are exempt.
To avoid paying Value Added Tax (VAT) on household items, a Certificate of Change of Residence (Certificado de Mudança de Residência) must also be secured from the Portuguese authorities. It’s important that your belongings arrive within 12 months of the start date of your residency permit, and the baggage certificate remains valid. More detailed guidance is available on the Portal das Finanças website.
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Frequently Asked Questions about the Portugal Customs Authority
What is the Portugal Customs Authority, and what does it do?
The Portuguese Tax and Customs Authority, known as Autoridade Tributária e Aduaneira (AT), is responsible for managing taxes and customs duties and controlling the EU’s external border and national customs territory.
How do I contact the Portuguese Tax and Customs Authority?
To contact the Portuguese Tax and Customs Authority, you can visit their office at Rua da Prata, n. 10 – 2º, 1149-027 Lisboa, Portugal. You may also reach them by telephone at (351) 21 882 3093 or send an e-mail to [email protected] for assistance.
What items are prohibited or restricted by Portugal customs?
Among other items, Portugal customs prohibits or restricts items including pistols, firearms, and devices that shoot projectiles; metal or plastic toy guns, such as water pistols; slingshots, darts, sports clubs or bats; sharp objects like knives, scissors, razors over 6cm, syringes (without prescription); work tools; fireworks, flammable substances, bleach, acids, poisons, and compressed air or gas items.
Do I need to declare goods when entering Portugal?
Yes, you may need to declare goods when entering Portugal, depending on the type and quantity of items you are carrying. Specifically, you must declare goods if they are from outside the European Union and exceed legal limits, or if you are carrying cash or monetary assets exceeding 10,000 euros.
How do I fill out a customs declaration form for Portugal?
To fill out a customs declaration form for Portugal, download the appropriate form from the AIMA (Agency for Integration, Migration and Asylum) website. Fill in your personal details and submit the completed form to the nearest AIMA Bureau within three working days of your arrival in Portugal.
Where can I download the Portugal customs declaration form?
You can download the appropriate form from the AIMA (Agency for Integration, Migration and Asylum) website.
What is the process for clearing customs in Portugal?
Clearing customs in Portugal is mandatory for all Portuguese or foreign travelers entering or leaving the country with money or goods. While goods within legal limits may not require a declaration, travelers must present relevant shipping documents—such as a commercial invoice, bill of lading, packing list, and any required permits.
What documents are required for customs clearance in Portugal?
To clear customs in Portugal for personal belongings, you must present several key documents. These include a valid passport or Citizen Card for identification, a Residence Certificate, and Proof of Residence in your country of origin. Certain goods may require essential documents such as a Certificate of Origin, Import/Export Licenses, an EORI number for trade within Europe, and Sanitary Certificates for specific items like food and beverages.
