Portugal Import Duties & Taxes Explained

Import VAT (IVA) in Portugal is 23% for Mainland Portugal (22% in Madeira, 16% in the Azores) with no minimum threshold—it applies to all shipments from outside the EU. You may also owe customs duty if your shipment's intrinsic value exceeds €150, plus carrier clearance fees with minimums of €16.50 to €19.70.

Portugal does not have a VAT-free threshold for commercial imports from outside the EU. Import VAT applies to imported goods, while customs duties depend on the shipment value and type of goods. Since July 1, 2026, the previous €150 customs-duty exemption has been replaced by a temporary €3 customs duty for low-value consignments with an intrinsic value of €150 or less.

This is a mandatory accessory handling charge of approximately €6.75 added to your taxable base for VAT calculation purposes. It is a standard requirement for Portuguese customs clearance.

Carrier fees vary by provider; for example, UPS charges a minimum of €19.70 for disbursement, while DHL typically charges around 2% with a minimum of €16.50 plus VAT. These fees cover the administrative work of clearing your package.

The Portuguese tax authority (Autoridade Tributária e Aduaneira) collects these charges, usually through your shipping carrier like DHL, FedEx, or UPS. The carrier will collect the funds on behalf of the authorities upon delivery.

VAT is calculated on the CIF value (Cost of goods + Insurance + Freight) plus any applicable customs duty and the mandatory Encargo Optativo. This ensures the tax is applied to the full landed cost of your shipment.

Since July 1, 2026, the EU's previous customs-duty exemption for low-value consignments of €150 or less has been replaced by a temporary €3 customs duty. The duty applies to goods imported into Portugal from outside the EU and is calculated according to the tariff classification of the goods.

For example, if a shipment contains several products that fall under the same tariff classification, the €3 duty generally applies once for that category. Products falling under different tariff classifications can result in multiple €3 charges.

This €3 customs duty is separate from Portugal's import VAT and any carrier clearance or handling fees that may apply.

From July 1, 2026, goods shipped from the USA to Portugal with an intrinsic value of €150 or less are subject to a temporary €3 customs duty under new EU customs rules.

The duty applies to low-value goods imported from outside the EU and is calculated based on tariff classification. It is separate from import VAT.

For example:

• 5 T-shirts: €3 customs duty if they fall under the same tariff classification.
• 3 T-shirts + 1 watch: €6 customs duty if the products fall under two different tariff classifications.

The €3 duty applies to low-value consignments up to €150. Shipments above €150 remain subject to the normal customs-duty rules applicable to the goods.

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