Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Most documents can be shipped to Portugal duty-free as long as they
have no commercial value.
Document shipments include:
- Bids
- Diplomas
- Driver's licence
- Examination papers
- Visa applications
Certain items may be shipped duty-free if they abide by the
restriction shown in the table below:
| Airline tickets | Must be validated |
| Annual reports | Must only be shipped to shareholders or company officials |
| Blueprints | Must have no commercial value and are for intercompany use or
as a bid invitation (for example, architectural plans for an EU
contract) |
| Brochures | Only for intercompany use or if they have no commercial
valueMust be for intercompany use or for non-commercial purposes |
| Business cards | A maximum of 15 business cards allowed |
| Cheques | Only personalised cheques allowed |
| Credit cards | Must be personalised |
| Event tickets | Tickets for football (soccer) matches, concerts, or stage
performances may be sent, but to a maximum of 10 kg per
shipment. Tickets shipped from a printing company to the ticket
sales office or an organiser of an event may not be sent as
documents. |
| Greeting Cards and Invitations | Only considered documents if personalised Non-personalised
invitations and greeting cards require an invoice |
| Manuals (Technical) | Only the appropriate number of manuals are allowed. |
| Negatives | Only negatives, slides or print films being sent to a press or
publishing agency are allowed. If the items have had value added
through press or editorial charges, they then require an
invoice. |
| Newsletters (Company) | Only intercompany documents for use within the company and with
no commercial value are allowed Shipments from a publisher or
printing company are considered non-documents |
| Newspapers | Only those for non-commercial purposes are allowed |
| Stationery | Stationery must be personalised with no commercial value and
the number of pieces is appropriate for non-commercial use |
| Traveller's cheques | Must be personalized |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
Parcels shipped as gifts to Portugal of €45 EUR (about $65 CAD)
or less will be duty-free.
Alcohol, tobacco products, cosmetics and perfumes may be shipped as
gifts within certain restrictions as shown in table below.
| Item | Restriction |
|---|
| Tobacco products | - 50 cigarettes
- 25 cigarillos (cigars weighing a maximum of 3 g per unit)
- 10 cigars or 50 g of smoking tobacco
|
| Alcoholic beverages | Distilled beverages and spirits with maximum alcohol content of
22% (1 L maximum) |
| Perfumes or cologne | 50 g or 250 mL |
| Coffee | 500 g (Extracts and essences 200 g) |
| Tea extracts or essences | 40 g |
Shipments from Individual-to-Individual
Shipments from individual to individual of €45 (about $67 CDN)
or less will be duty-free with some restrictions for certain products
such as alcohol, tobacco products, cosmetics and perfumes.
Shipments from Business-to-Business
Shipments to a business in Portugal from a business in Canada do not
classify as gifts and will incur duties and taxes.
Shipments from Business-to-Individual
Shipments from a business in Canada to an individual in Portugal will
incur taxes and charges regardless of the value of the gift.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Jose Saramago
Rua dos Bacalhoeiros 10
1100-135 Lisboa
Portugal
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
Multiple gifts sent in one shipment should be wrapped and tagged
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Jose Saramago
Rua dos Bacalhoeiros 10
1100-135 Lisboa
Portugal
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://pauta.portaldasfinancas.gov.pt/pt/PARTESPAUTA/PARTESANEXOS/Documents/PARTE6_DL398_86.pdf
Shipping Personal Effects
Portuguese citizens returning to live permanently in Portugal can
import their personal goods free of duty and tax providing:
- They are used and have been owned for 6 months or more
- They have lived outside of Portugal for 1 year or more
- Personal goods are declared within 12 months from the date on which
returning citizens establish residence
Personal effects are for the use of its owner and his or her family.
They include items such as:
- Household furniture and appliances
- Portable instruments of mechanical arts or liberal professions
necessary for the exercise of the profession
Excluded from exemption on duty and tax are:
- Alcoholic products
- Tobacco and tobacco products
- Materials for professional use
Moving Temporarily
Students
Students may ship their personal effects to Portugal if they move
there temporarily to study.
Personal effects are considered to be:
- Household goods such as linens, shoes, and clothing
- Educational materials (paper and pens, computers and books)
- Furniture that a student would use, like a desk and chair
NOTE: The student exemption may be
granted several times in each school year.
Moving Permanently
If you are moving to Portugal having lived outside the country for 1
year or more, you may bring your used personal effects into the
country tax and duty-free.
The following conditions apply:
- Your goods may not be lent, sold or given away for at least after
your arrival.
- The goods must match your social and economic status.
- Your effects must arrive in Portugal within 1 year of having
obtained a Residence or Work permit AND no later than 3 months after
you arrive in Portugal.
- Goods cannot be shipped until all documents have been accepted by
Portuguese authorities and they have approved their entry.
- You must be in Portugal at the time your personal effects arrive.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
https://portaldascomunidades.mne.gov.pt/pt/atendimento/no-estrangeiro/certificados/certificado-de-bagagem#documentos-necessarios
https://dre.pt/web/guest/pesquisa/-/search/610909/details/normal?destaquesExcertosDisabled=TRUE&naoVigentesEnabled=TRUE&filterAction=TRUE&q=importa%C3%A7%C3%A3o+ocasional&docType_facet=LEGISLACAO&fqs=importa%C3%A7%C3%A3o+ocasional&perPage=25
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Jose Saramago
Rua dos Bacalhoeiros 10
1100-135 Lisboa
Portugal
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
Food and food items like chocolate and candy can be shipped to
Portugal providing they follow the rules and standards established by
the European Union.
You May Ship
- Bread, cakes, biscuits, chocolate, and confectionery (including
sweets) providing they do not contain meat products
- Food supplements
- Meat extracts and meat concentrates
- Olives stuffed with fish
- Pasta and vermicelli without meat products
- Broths
- Honey*
- Powdered baby milk and food, and foods for special medical diets*
- Cured, cooked, or smoked fish*
*Maximum of 2 kg
Do Not Ship
- Meat and meat products
- Milk and milk products
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://pauta.portaldasfinancas.gov.pt/pt/PARTESPAUTA/PARTESANEXOS/Documents/Reg_206_2009.PDF
https://dre.pt/web/guest/pesquisa/-/search/610909/details/normal?destaquesExcertosDisabled=TRUE&naoVigentesEnabled=TRUE&filterAction=TRUE&q=importa%C3%A7%C3%A3o+ocasional&docType_facet=LEGISLACAO&fqs=importa%C3%A7%C3%A3o+ocasional&perPage=25
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Jose Saramago
Rua dos Bacalhoeiros 10
1100-135 Lisboa
Portugal
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Commercial samples are those that can only be used for demonstration
purposes. The aim is to encourage people to place orders of the
samples, not sell them.
Samples shipped to Portugal may qualify for duty-free entry if:
- They are of negligible value (up to €22 - about $35 CAD - and
no more than 10 kg in weight)
- They are for encouraging orders related to the sample
- There is no more than one sample of each style or quality in the
consignment
- The goods are supplied directly from outside Portugal
- They must be consumed or destroyed during demonstration or exported
within 12 months of entry
Before shipping commercial samples to Portugal, you must ensure:
- The commercial invoice must clearly state that the package contains
samples
- Package is labelled: 'Mutilated Samples' or 'Marked Samples not for
Resale'
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://dre.pt/web/guest/pesquisa/-/search/610909/details/normal?l=1
https://dre.pt/web/guest/pesquisa/-/search/403360/details/normal?q=importa%C3%A7%C3%A3o+tempor%C3%A1ria
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Jose Saramago
Rua dos Bacalhoeiros 10
1100-135 Lisboa
Portugal
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Printed material for advertising purposes is exempt on imports such
as:
- Calendars
- Catalogues
- Instructions for use
- Price lists
- Posters
- Unframed photographs
Shipping advertising material is fairly straightforward. Ensure that:
- Forms clearly show name of the company that produces, sells or
leases the goods or that supplies the services to which they refer
- Package weight does not exceed 1 kg
- A shipment with printed advertisements must be for only one service
or product
Advertising shipped for display at a trade fair or exhibition may be
sent using an ATA carnet. See Temporary Imports for details.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://dre.pt/web/guest/pesquisa/-/search/610909/details/normal?destaquesExcertosDisabled=TRUE&naoVigentesEnabled=TRUE&filterAction=TRUE&q=importa%C3%A7%C3%A3o+ocasional&docType_facet=LEGISLACAO&fqs=importa%C3%A7%C3%A3o+ocasional&perPage=25
https://dre.pt/web/guest/pesquisa/-/search/403360/details/normal?q=importa%C3%A7%C3%A3o+tempor%C3%A1ria
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Jose Saramago
Rua dos Bacalhoeiros 10
1100-135 Lisboa
Portugal
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
Sending a piece of equipment for repair to Portugal is
straightforward. Duty and taxes are exempt because of the European
Union's inward processing rules. Inward processing means items shipped
from Canada to Portugal for repair will be duty-free.
Free warranty repairs done in Canada and returned to Portugal will not
incur VAT.
Items Under Warranty
As Canada and Portugal have a free-trade agreement (CETA), repairs
under warranty returning to Canada from Portugal are duty-free and
will not be charged GST.
Items No Longer Under Warranty
An item that is no longer under warranty and returns to Canada from
Portugal will be charged GST. The GST will be charged on the value of
the repair and on any parts required for the repair.
Sending Product for Repair to Portugal
Sending equipment for repair to Portugal is fairly easy and exempt of
duty and taxes are exempt because of the European Union's inward
processing rules.
Returning Repaired Product to Portugal
Equipment repaired in Canada under a warranty will not incur duty and
taxes when they re-enter Portugal.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Portugal or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
http://www.taxfile.pt/file_bank/news2611_1_1.pdf
https://santandertrade.com/en/portal/international-shipments/portugal/customs-procedures
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Jose Saramago
Rua dos Bacalhoeiros 10
1100-135 Lisboa
Portugal
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Temporary importation of certain goods into Portugal, without
incurring duties or taxes, is allowed for a period of up to 24 months.
This may include an article shipped to Portugal for improvement, or
for exhibition.
The following list includes goods that are often part of a temporary
import:
- Commercial samples
- Professional and scientific equipment
- Items that will be used or displayed at an exhibition, fair, or
similar events
- Equipment required to evaluate and test the operation of other goods
and equipment
- Tools and specialised equipment required for repairing, exploring,
producing or manufacturing
- Materials and goods to be used for entertainment or during a public
exhibition such as a trade show booth
Advertising shipped for display at a trade fair or exhibition may be
sent using an ATA carnet. Temporary imports must follow the conditions
below:
- The goods are not to be altered except through natural wear-and-tear
- Goods may not stay in Portugal longer than 24 months
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Portugal you can
pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a commercial invoice. More details
are shown in the table.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must
also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they undergo
no repairs nor are they used in manufacturing
- Stay no longer than 6 months in Lebanon
NOTE:
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently
- Your Customs broker can clear goods of a temporary nature
(FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.ctt.pt/ajuda/empresas/receber/importacoes-e-desalfandegamento/importacao-temporaria
https://ec.europa.eu/taxation_customs/specific-use_en
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Jose Saramago
Rua dos Bacalhoeiros 10
1100-135 Lisboa
Portugal
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
The duty threshold for shipments to Portugal is €150 (about $225
CAD). This means that duty is only incurred if the value of the
shipment is above €150.
Starting 1 July 2021, all shipments, regardless of value, will incur
VAT.
Occasional Shipper
If only you ship occasionally to Portugal, for example, items sold on
eBay, there isn't too much you need to do. You will need to:
- Include 3 copies of the Commercial Invoice with your shipment
- Provide a detailed description of the goods on the commercial
invoice (in order to avoid customs delays).
NOTES:
An Economic Operator Registration and Identification (EORI) number is
NOT needed if you are shipping as a private individual.
Regular shipper
If you regularly sell and ship goods to Portugal, we suggest you seek
advice from a licenced customs broker in Portugal.
There may be specific requirements to consider, for instance,
obtaining an Economic Operator Registration and Identification (EORI) number.
Sources:
https://www.ctt.pt/ajuda/empresas/receber/importacoes-e-desalfandegamento/importacao-temporaria
https://ec.europa.eu/taxation_customs/specific-use_en
https://www.douane.gouv.fr/fiche/economic-operator-registration-and-identification-eori-number
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Jose Saramago
Rua dos Bacalhoeiros 10
1100-135 Lisboa
Portugal
Phone: 84 24 37563474 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty &
Taxes
Shipments to Portugal have VAT and duty charges calculated using the CIF
method, i.e, the sum of the customs value plus insurance fees plus
freight costs.
By knowing the CIF value of a shipment, you will be able to predict the
duty and taxes owed by the recipient.
Thresholds
Some countries provide a duty & tax threshold (also called the de
minimis value), which means that below a certain amount no duty or
taxes are incurred on the import of that shipment.
In Portugal, all shipments will incur VAT. Most products will be
charged at a 23% VAT rate, however some are eligible for a reduced
rate of 16% and others 13%.
Regarding duty, shipments with a CIF value of €150 (about $225
CAD) or below, incur no duty charges.
NOTE: Alcoholic beverages, perfumes, and eau
de toilette are always subject to VAT, duties, and excise taxes.
| Currency | Euro (EUR) - € |
Duty Exemption
(De minimis Value) | €150 (about $225 CAD) |
| Duty Calculation Method | CIF |
| TAX (GCT) | 23% |
Tax Exemption
(De minimis Value) | €0 - effective July 1st, 2021 |
| Tax Calculation Method | CIF |
| |
Duties on Imports
CETA is a trade agreement between the EU and Canada. As a result, most
shipments from Canada enter Portugal duty-free.
Excise Duty
Portugal imposes excise duties on:
- Alcoholic beverages and beverages containing added sugar or other
sweetening matter
- Tobacco and tobacco products
Specific excise duty rates can be found here
- Candy0%
- Chocolate0%
- Spirits and WinesVariable*
- TobaccoVariable*
- Books0%
- Documents0%
- Video Games & Consoles0%
- Computers & Laptops0%
- Tablets0%
- Mobiles0%
- Cameras0%
- Accessories for Electronics0%
- Coats0%
- Beauty Products & Cosmetics0%
- Jewellery0%
- Shirts & Pants0%
- Home Appliances0%
- Toys0%
- Sports Equipment0%
*Rates here
Sources:
https://ec.europa.eu/taxation_customs/sites/taxation/files/vatecommerceexplanatory_notes_30092020.pdf
https://pauta.portaldasfinancas.gov.pt/pt/PARTESPAUTA/PARTESANEXOS/Documents/PARTE17_Anexo_IMP.PDF
https://eportugal.gov.pt/en/cidadaos-europeus-viajar-viver-e-fazer-negocios-em-portugal/impostos-para-atividades-economicas-em-portugal/impostos-especiais-de-consumo-em-portugal
https://info-aduaneiro.portaldasfinancas.gov.pt/pt/estatisticas/Pages/estatisticas.aspx
Shipping Rates
Easy Tracking
Information
Prohibited &
Restricted Imports
Portugal Shipping Insurance
Questions
about Shipping to Portugal