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Importing to Portugal

Customs duty, VAT, and import regulations, updated 2026

Import tax
23%
IVA (Imposto sobre o Valor Acrescentado), standard rate
Low-value rule
None, flat charge per item instead
Tariff system
8-digit CN (Combined Nomenclature), the EU standard
Last verified 2 September 2026. Figures below are checked against Autoridade Tributária e Aduaneira (AT).

Key facts at a glance

Customs authority
Autoridade Tributária e Aduaneira (AT)
Low-value rule
None, flat charge per item instead
Import tax
23%. IVA (Imposto sobre o Valor Acrescentado), standard rate
Duty this site serves
0% to 17% across 106 codes
Code system
8-digit CN (Combined Nomenclature), the EU standard
Currency
EUR

The low value rule

None, flat charge per item instead. Nothing: the relief was abolished.

Source: Council Regulation (EU) 2026/382, Article 1 and Article 2. Compare every market →

Low value consignments: €3.00 per item

Since 1 July 2026 a consignment reaching Portugal through a distance sale with an intrinsic value at or under €150 carries a flat €3.00 of customs duty for each distinct tariff classification in it, instead of the percentage rate for the commodity code. It is set by Council Regulation (EU) 2026/382, Article 2 and it expires 1 July 2028. Verified 2 September 2026. What it costs per parcel → Not the proposed handling fee →

What this site prices into Portugal

This site holds 106 duty rows for Portugal, read from its own tariff schedule, and they run from 0% to 17%. 39 of them carry no duty at all. A further 13 codes are charged per unit rather than on value, so no percentage prices them and this guide does not try.

For comparison, the simple average MFN rate across all products is 4.3% on the 2026 profile. That is the figure the calculator falls back to where this site holds no row for the code you asked about. Source: WTO Tariff and Trade Data, European Union member profile: simple average MFN applied 2026, all products. Portugal applies the EU Common Customs Tariff.

The 23 percent rate is mainland Portugal. Madeira and the Azores apply lower regional rates.

A worked shipment into Portugal

210111, instant coffee and coffee extracts, invoiced at EUR 2,000.00 and shipped to Portugal. Duty at 9%.

GoodsEUR 2,000.00
FreightEUR 120.00
InsuranceEUR 30.00
Customs dutyEUR 193.50
Import tax at 23%EUR 539.01
Landed costEUR 2,882.51

Priced with the same function the duty calculator answers with, so this total is reproducible. See the full table for 210111 →

What this site does not price into Portugal

20 of the codes this site carries have no Portugal figure, and each says so on its own page rather than showing an estimate. The reasons, from the verification registry:

  • 12 because the schedule splits the subheading into lines that do not share one rate.
  • 8 because neither official reading completed.

420212, 420219, 420222, 420232, 420292, 611241, 640399, 640520 and 12 more.

Selling into Portugal rather than buying?

The same tariff, the same shipment, and the five questions a seller has instead of a buyer's. The exporter's guide to Portugal →

2026 tariff update

EU countervailing duties of 7.8% to 35.3% apply to Chinese built electric vehicles, and trade defence measures apply to Chinese solar products. The EU-UK TCA provides 0% on qualifying UK goods.

Source: Autoridade Tributária e Aduaneira (AT). Last verified 2 September 2026 (2026-09-02).

Overview

Portugal is an EU member state and applies the EU Common Customs Tariff for all goods imported from outside the EU. Within the EU Single Market, there are no customs duties on intra-EU movements. Since 1 July 2026 there is no duty free threshold for non-EU imports. Consignments with an intrinsic value of €150 or less carry a temporary €3 per item customs duty instead, and everything above that is charged the EU common external tariff. IVA at the 23% standard rate applies on top either way. Reduced IVA rates of 13% and 6% apply to food, books, and medicine.

Import process

1. Goods enter the EU via any EU port 2. The import declaration is filed on the Union Customs Code H1 dataset through STADA Importação. The old Documento Administrativo Único closed to new import declarations on 14 October 2025 and the paper SAD no longer exists 3. EU duty is calculated on the CIF value and 23% IVA on the customs value including freight and insurance plus the duty, or the €3 per item charge applies where the consignment is €150 or less 4. Goods released after payment

Practical tips

Intra-EU trade: no customs duties required between EU member states
Register for an EU EORI number before importing commercially
VAT-registered businesses can reclaim IVA on imports as input tax
Portugal applies 23% IVA, higher than the EU average. Budget accordingly.
Declaration data requirements grew sharply with the H1 dataset. Intrinsic value is now a required field on low value consignments, which is what the €3 charge is counted from

Restricted and prohibited goods

CITES-protected species, food without EU phytosanitary certificate, counterfeit goods, illegal drugs

What to re-check first

Each claim on this page was checked against a published source on 2 September 2026. These are the items most likely to have moved since.

Low value duty

The €3 per item charge is temporary and legislated to run to 1 July 2028. It is counted per tariff classification in the consignment, not per unit shipped.

Declaration format

The H1 dataset replaced the DAU for imports on 14 October 2025. Guidance written before that date describes a form that no longer exists.

IVA rates

The 23% standard and the 13% and 6% reduced rates are set nationally and move at budget time, independently of the EU customs position.

Calculate duty for Portugal

Get an instant estimate for any product shipped to Portugal.