Customs Duty Calculator

Portugal – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Portugal Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The sum of the value of the imported goods and the cost of shipping and insurance.

Below is the Duty and Sales tax for Portugal :

Duty Rates Average Duty Rate Sales Tax(GST) or VAT Threshold on goods
0% to 48.5% 20% ST=6% to 23%
VAT = ST * (CIF + Duty)
No duty if the product value (excluding shipping and insurance) cost won’t exceed 150 and No VAT if the CIF value(check Overview for CIF value) does not exceed 22.

NOTE

  • Electronic goods such as Laptops, CellPhones, Digital cameras and Video Game consoles are duty free.
  • Duty in Portugal varies from one country to another even for the same product. For example, Bicycles made in China carry an additional (anti dumping) duty of 48.5%.
  • VAT is 6% for goods like Newspapers and magazines and some goods are exempt from VAT like books, children dresses and children shoes.
  • Duty ranges are 0% (for example books) and 17% (for example Wellington shoes) generally.
  • VAT is calculated on the value of the goods,international shipping costs,insurance and any import duty due.

Extra taxes and customs fees while importing

  • The tax applicable to petroleum and energetic products depends on the goods supplied, and it varies between EUR 578.95 per 1,000 litres for leaded petrol and EUR 2.84/gJ for natural gas used as fuel.
  • The excise duty applies on the supply of natural gas to final consumers at the rate of EUR 0.30/gJ.
  • The tax applicable to alcohol and alcoholic beverages also depends on the type of good supplied, varying between EUR 7.98 per hectolitre for a certain type of beer and EUR 1,327.94 per hectolitre for spirits.
  • Due to the Green Tax Reform, there is an adding factor to excise duties on petroleum and energetic products, which, in 2016, is 2.271654 for gasoline and 2.474862 for diesel. The adding factor is extensive to petroleum, coal, natural gas, coke, liquefied petroleum gas (LPG), and fuel oil.
  • Excise duty is applicable for particular goods as mentioned above and please refer detailed information of excise duty for European counries here
  • Additional fees can be applied in order to cover the expense of performing any required testing of the imported goods.