Import Duties Portugal 2026: Stay Compliant, Reduce Costs

Portugal Customs Duties Summary

Portugal, as a member of the European Union, applies the EU Common Customs Tariff (CCT) to goods imported from non-EU countries, while goods originating within the EU generally enter duty-free. The import duty structure is primarily based on the HS Code classification, origin, and value of the goods (CIF value). SME importers must also account for the Value Added Tax (IVA), which is levied at the point of importation, alongside any specific excise duties.

Duty Types Explained:

• Ad Valorem Duty: The most common duty type, calculated as a percentage of the commercial value of the imported goods.
• Specific Duty: A fixed charge based on physical characteristics such as weight, volume, or quantity, often applied to agricultural products.
• Compound Duty: A combination of both ad valorem and specific duties applied to a single shipment to protect domestic industries.
• Antidumping Duties: Additional tariffs imposed by the EU to neutralize the effect of goods dumped on the market at unfairly low prices.
• Excise Duties (IEC): Special consumption taxes applied to specific categories like petroleum products, alcohol, tobacco, and vehicles (ISV).
• US-Specific Fees (MPF/HMF/Section 301): These are listed for comparison but are strictly US regulations and do not apply to imports entering Portugal.