Portugal Customs Authority: Taxes, Duties & Customs Rules Explained 

If you are importing goods into Portugal or receiving packages from outside the European Union (EU), it is important to understand how the Portugal Customs Authority works, so you can avoid any unexpected fees or delays. 

The Portugal Tax and Customs Authority (Autoridade Tributária e Aduaneira – AT) collects taxes, import duties, and enforces customs regulations in the country. Whether you are an individual or a business, you must comply with the Portuguese tax laws and customs requirements.  

In this guide, we explain what you need for a Portugal customs declaration, how to clear customs for packages sent to Portugal, how import duties and VAT work, how to contact the Portuguese tax and customs authorities, and more.

Portuguese Customs Authority: Key Takeaways

The Portugal Tax and Customs Authority (AT / Autoridade Tributária e Aduaneira) is responsible for customs controls, import duties, and VAT on imported goods.  

You often need a Portugal customs declaration for goods arriving from outside the EU, including online purchases, commercial shipments, and certain personal belongings. 

If you are a traveler who enters or leaves Portugal with over €10,000 in cash, you must submit a declaration to the Portuguese customs authorities. 

For imported goods from non-EU countries, the standard Portuguese VAT rate is 23%, the intermediate rate is 13%, and the reduced rate is 6% on mainland Portugal.   

The gift exemption threshold is up to €45 from non-EU countries.  

A business importing or exporting goods between the EU and non-EU countries often needs an EORI number. 

Expats relocating to Portugal may be eligible for VAT and customs exemptions on imported household goods under qualifying conditions. 

Generally speaking, the country’s 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 the 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, tax laws are regulated by the Portuguese government and approved by the Portuguese Parliament, while they are enforced by the Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira). Portuguese customs operate under the Ministry of Finance (Ministério das Finanças), and its main role is to ensure compliance with tax laws, oversee customs operations, and manage the country’s fiscal policies.

The Tax and Customs Authority (AT) of Portugal plays a vital role in maintaining the country’s fiscal integrity through its core responsibilities.

The main responsibilities of Portuguese customs are to regulate the import and export of goods, enforce customs duties, and ensure adherence to both Portuguese and European Union customs laws.

Many people search for the European Union Customs Authority when looking for information about EU customs rules. The European Commission develops the European Union customs legislation, and the Portuguese Customs Authority is responsible for implementing and enforcing them.

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 Portuguese Customs 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 Portuguese customs system operates as part of the country’s public services, and is 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 Portugal Tax and Customs Authority (AT) plays a fundamental role in customs regulation, making sure all tax residents apply their customs duties and VAT (Value Added Tax) correctly.  

Portuguese customs manage online customs services that enable businesses and traders to submit declarations and manage import and export procedures. In Portugal, packages marked as gifts with a value of up to €45 (sent from non-EU countries) are often exempt from VAT and customs duties.  

For commercial goods, customs duties apply to packages with a value over €150, whereas VAT applies to all imported goods. The nature of the item is equally important, considering some goods like alcohol and tobacco are seen as “high-value items”, which means you can face customs duties, regardless of their current value. 

To support both residents and businesses, the AT Tax and Customs Authority 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. 

Contact details for Portuguese customs

• Address: Av. Duque d’Avila, nº 71 – 2º, Lisboa, Portugal 
• Postal code: 1000-139 
• Email: [email protected] 
• Website: Portal das Finanças 

Moving to Portugal? Learn more about the country’s tax system in our comprehensive guide

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Portugal’s standard VAT rate is 23%, but there are reduced rates for specific services and goods. For example, when you are importing goods like books, medicine, and basic food staples (i.e., bread), Portugal has a reduced 6% VAT. For other food products, mainly meat and fish, there is an intermediate 13% VAT.  

On 1 July 2021, the VAT exemption for all low-value foods under €22 was abolished, and since then, VAT applies to all imported goods into the EU.

Here is a detailed look at the Value Added Tax (VAT) in Portugal for 2026, which can help with customs management: 

Source: PWC Portugal 

The Portugal Customs Declaration Form is a general term used to describe the customs declaration process required when goods are imported into Portugal from outside the European Union (EU). 

This declaration process applies to both personal and commercial shipments, including online purchases, postal packages, and goods carried by travelers. However, travelers often follow specific customs procedures at the border, including simplified verbal or written declarations depending on the goods they carry. 

The customs declaration process allows the Portuguese Customs Authority (Autoridade Tributária e Aduaneira, AT) to assess whether import VAT, customs duties, or restrictions apply to goods entering the country. 

For postal shipments from outside the EU, customs clearance is often handled through Correios de Portugal (CTT). In these cases, you (the recipient) might need to add some supporting documents, mainly invoices, that would help declare the value of the goods and the overall contents. After you receive a notification, you can pay any customs duties or VAT (if applicable) to the Portuguese Customs Authority. 

If a private courier (i.e., DHL, UPS, or FedEx) handles the shipment, they tend to take care of the entire customs clearance process on your behalf. In this case, you would confirm the details of the shipment and pay any import charges (if applicable) via the courier’s platform.  

For commercial imports or more complex shipments, you can submit the customs declarations online through EU customs systems. However, in these particular examples, we suggest you work with licensed customs brokers who would act under the supervision of the Portuguese Customs Authority (AT). 

Portugal has customs offices (alfândegas) in major international airports in Lisbon, Porto, Faro, Madeira, and the Azores. Customs controls are also available at major seaports, such as Lisbon, Setúbal, and Leixões, including inland customs clearance offices for commercial imports and freight processing.

The main Portal das Finanças website, where people and businesses can manage tax-related matters, including NIF services, tax returns, VAT payments, and customs obligations. 

At the Portuguese Customs Authority (AT), you must declare at customs if you carry over €10,000+ in cash, goods that exceed the duty-free limits, and restricted or prohibited products. Travelers often need to declare goods that their family members carry when they enter the EU with shared luggage or transported items.

Here is how each component works. 

Source: Portal das Finanças

Cash and monetary instruments

If you plan to leave or enter the EU through Portugal, with €10 000 in cash or carry one or more of the commodities listed below, you need to declare it to the Portugal Tax and Customs Authority with the EU cash declaration form. 

The customs authorities across the EU define cash as: 

• Coins and banknotes (even old banknotes or coins that have been replaced by a new currency) 
• Bearer negotiable instruments (i.e., promissory notes, traveler’s cheques, cheques, or money orders signed but have no beneficiary) 
• Coins with at least 90% gold content  
• Bullion with at least 99.5% gold content (i.e., such as nuggets, bars, or clumps) 

Goods exceeding duty-free limits

You must declare goods to the customs authorities acquired outside the EU if their total value exceeds the applicable duty-free allowance.  

The main duty-free value thresholds in Portugal are:

• €430 per traveler arriving by air or sea 
• €300 per traveler arriving by land or inland waterways 
• €150 for travelers under 15 years old 

Restricted and prohibited items

These goods are prohibited or restricted by the Tax and Customs Authority in Portugal:

• counterfeit goods 
• offensive weapons, firearms, ammunition, and explosives 
• radioactive materials 
• drugs and drug precursors  
• protected plant or animal species (as well as their derivatives or parts) 
• Products and foodstuff of animal origin 
• Fruits, plant products, and seeds 
• Animal feed and pets of no commercial value 

Portugal Customs: Allowances and declaration thresholds

You can bring tobacco in Portugal within these limits:

• 200 cigarettes or 40 cigarettes; or 
• 50 cigars or 10 cigars; or 
• 100 cigarillos or 20 cigarillos; or 
• 250 g smoking tobacco or 50 g smoking tobacco; or

You can also mix different tobacco products, as long as you stay within 100% of the total allowed limit. 

You can bring alcohol in Portugal within these limits: 

• 1 liter of spirits over 22% (e.g., whisky, vodka), or 
• 2 liters of alcohol ≤22% (e.g., fortified wine, liqueurs), and  
• 4 liters of still wine, and 
• 16 liters of beer  

Note: Alcohol and tobacco exemptions in Portugal do not apply to travelers younger than 17 years, according to the Portuguese Customs Authority.  

The Portuguese 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.

Requirements for moving household goods to Portugal

If you are moving to Portugal, you must take additional steps with the Portuguese Customs Authority. In addition to choosing a reliable delivery or moving company, you must obtain a baggage certificate, an official document issued by customs authorities.

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.

You can obtain relief from import duty and VAT when you transfer your normal place of residence to Portugal from outside the EU. These conditions are based on the EU’s Transfer of Residence (ToR) customs relief rules. 

Here is what each rule means based on the European Union Customs Authority: 

• Lived abroad for 12 months – You must have had your normal place of residence outside the EU for a minimum of 12 months (consecutive) before moving to Portugal. 
• Owned the items for 6 months – Your household goods must generally have been owned and used by you for at least six months before your move.  
• Items for personal use – The goods must be for your personal or household use, not commercial purposes.  
• No resale – In most cases, you cannot sell, lend, hire out, or transfer the goods within 12 months of importing them without notifying customs authorities.  
• Arrive within 12 months – Your household goods should be imported within 12 months of establishing your residence in Portugal. They can arrive in multiple shipments. 

How to get an EORI number in Portugal for business?

Businesses dealing in global trade must obtain an Economic Operator Registration and Identification (EORI) number to legally operate in international trade. The EORI number is a unique ID used by customs authorities across the European Union to identify economic operators and customs management.

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 obtain an EORI number in Portugal, apply through the Portuguese Tax and Customs Authority (AT, Autoridade Tributária e Aduaneira), which provides online information on the application process.  

Processing times vary with the Portuguese Customs Authority, but some logistics providers (such as FedEx) estimate that it can take around three days to issue an EORI number. Therefore, you might want to apply for one a couple of weeks before shipping. If you’re trading with a European company, you can add your EORI number to the commercial invoice. 

More detailed guidance is available on the Portal das Finanças website.

Certain third-country nationals entering Portugal from another Schengen country may need to submit a Declaration of Entry. 

This declaration, formerly managed by the SEF (Foreigners and Borders Service), is now handled by the Agência para a Integração Migrações e Asilo (AIMA), which has also taken over all visa programs, including Portugal residency by investment through the Portugal Golden Visa. 

To comply, you can submit the form in person at the nearest AIMA office within three working days of arriving in Portugal.  

You can download the form from the AIMA website and upload the necessary documents, including a completed form, a valid passport or travel document, and any supporting documents, such as a visa or entry stamp (if applicable).

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 Schengen state, and whose arrival is not otherwise registered.  

This requirement ensures that authorities are notified of arrivals not registered through standard Portugal immigration checks.

This declaration is mandatory for people who are staying in private accommodation, with friends or family, or in accommodation that does not report guest information to the Portuguese immigration authorities.  

Who does not need to submit a Declaration of Entry in Portugal?

A Declaration of Entry in Portugal is not required for:  

• EU/EEA/Swiss citizens 
• Foreign residents in Portugal or people authorized to stay for more than six months, and travelers who enter the country 
• Travelers who enter Portugal through a border control point where their entry is recorded 
• People who stay in hotels or other accommodation providers that report their guest information to the Portuguese authorities 

When and where can you submit a Declaration of Entry in Portugal?

You can submit the Declaration of Entry in Portugal within three working days after you enter the country. You must deliver the declaration 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

If you don’t submit the Declaration of Entry in Portugal within three working days of arrival, it is a violation of Article 14 (Declaração de entrada), which can result in administrative fines from €60 to €160. Understanding customs regulations can provide effective risk management, help you avoid fines, shipping delays, and legal issues.

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