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 commercial 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 has no VAT threshold for shipments - 23% import VAT (IVA) applies to all commercial imports from outside the EU. However, customs duty is generally exempt for shipments with an intrinsic value of €150 or less.

Your shipment to Portugal requires declaration of the full CIF value (cost of goods, insurance, and freight) to Portuguese customs via your carrier. Import VAT at 23% applies to all commercial imports, while customs duty only applies when the intrinsic value exceeds €150.

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.

No, customs duties are generally exempt for shipments with an intrinsic value of €150 or less. However, you will still be required to pay the 23% import VAT regardless of the value.

Yes, shipments between private individuals may be exempt from VAT and duty up to €45 if they are non-commercial gifts. Commercial shipments from US retailers via Stackry do not qualify for this specific exemption.

Effective July 1, 2026, the EU plans to replace the €150 duty exemption with a flat-rate customs duty for low-value parcels. It is advisable to check current regulations before shipping after this date.