International destination listing

An import permit is required for all goods that exceed a value of 75 euros. Before posting any such item, senders should confirm that the addressee has the necessary permit. Senders should determine import restrictions from the country's authorities before posting:

• animal products and oils
• chemical products
• horns of certain animals
• plants and plant products
• pharmaceutical products
• raw hide and skins
• weapons.

Meat, meat products, milk and milk products must be accompanied by a veterinary certificate from the country of origin.

Personal use items

Items for the exclusive personal use of the addressee, are admitted subject to the payment of customs duty and subject to certain items not exceeding the quantities shown :

• alcohol or alcohol beverages (1 litre spirits, 2 litres wine)
• coffee or tea (500 grams coffee, 200 grams of coffee extract, 100 grams tea, 40 grams of tea extract)
• perfumes (50 grams)
• tobacco (50 cigarettes, 25 cigarillose, 10 cigars or 50 grams of pipe tobacco)
• toilet waters (.25 litres)

The importation of certain classes of merchandise may be prohibited or restricted to protect the economy and security of Portugal and other EU member states, to safeguard consumer health, well being, and to preserve domestic plant and animal life. Some commodities are also subject to an import quota or a restraint under bilateral trade agreements and arrangements. In addition to Customs requirements, many prohibited or restricted imports are subject to laws and regulations administered by other Portuguese Government agencies for which the Portuguese Customs Department is the enforcer. These laws and regulations may, for example, prohibit entry; limit entry to certain points; restrict routing, storage, use; require treatment, labelling or processing as condition of release. Customs release only takes place when the additional requirements are met. These requirements apply to all importation types, including shipments made by mail. The exporter should make certain that the Portuguese importer has provided proper information to (1) permit the submission of necessary information concerning packing, labelling, etc. and (2) ensure that necessary arrangements have been made by the importer for entry of the merchandise into Portugal.

Gifts

Gift shipments are acceptable. Articles consigned as "Unsolicited gifts" are acceptable and will be allowed entry free of any duty or VAT providing the shipment is valued at less than 45 EURO, originated from and consigned to an individual and are individually wrapped. Multiple gifts can be consigned in one shipment so long as the individual parcels enclosed are individually tagged with the recipients name, are individually wrapped and the value does not exceed the per person limit of 45 EURO. Shipments consigned to companies as gifts for an individual may be denied entry as gifts and will be subject to full duty and VAT. Generally, most articles can be consigned as gifts, except those articles noted prohibited or restricted for import (see General Import Prohibitions and Restrictions). The shipment must be shipped from one private individual to another private individual. Advertising matter, tobacco, alcoholic beverages, perfumes, coffee, tea, meat or poultry product and software are excluded from the gift provisions.

Casual donations sent by people abroad to friends in Portugal, or imported personally by persons who are not residents of Portugal, as gift for friends are not subject to duty or taxes.

Prohibited Items

In addition to items considered non-mailable matter, the following are prohibited:

• all forms of fibers
• Atlantic red tuna (Thunnus Thynnus) originating from Belize, Panama, and Honduras
• clocks and watches
• cococa and cocoa preparations
• certain U.S. beef hormones
• counterfeit goods
• foodstuffs containing saccharine
• footwear
• illicit narcotics and drugs
• inorganic/organic chemicals
• items having a flexible metal blade entirely contained in a plastic, paper, or fabric sheath
• l-trytophane and any items having l-trytophane as an ingredient
• live trees
• musical instruments
• medical thermometers containing mercury intended for human consumption
• optical, cinematographic and photographic instruments
• plastics and articles thereof
• printed articles, books and newspapers, offensive by nature
• radioactive goods
• raw hides, skins and furs
• rubber erasers that are similar in appearance to food products that are easily ingested
• saccharine and similar products
• sugar and sugar confectionary
• toys and games containing copper sulphate
• water hyacinth.

Documentation Required

Information regarding Customs can be found in "Customs Requirements" of the Canada Postal Guide.

Commercial goods mailed to Portugal require an invoice attached to the outside of the article. Articles that contain goods not of Canadian origin require an invoice endorsed either by a Portuguese consul or by a Chamber of Commerce.

Document Requirements

Certain products require special documents: food products need a certificate of health in Portuguese; electric materials and construction equipment/machinery need a certificate of conformity to EU directives; grapes, alcoholic beverages and tobacco need a certificate of authenticity. Certificates of origin may also be required if the origin can in any way be attributed to a country subject to quantitative or other restrictions Importers apply for import licenses at the General Directorate of Commerce and Competition (DGCC) or the respective agency that controls the commodity. A commercial invoice that includes freight and insurance, the C.I.F. price, net and gross weight, and an invoice number must accompany the license application. Customs accepts commercial invoices by fax. The license, once granted, is normally valid for six months but may be extended if adequate justification is provided.

Goods that are shipped to a Portuguese customs area without proper import licenses or declarations are usually subject to considerable delay and may run up substantial demurrage charges. Prior to making shipments, exporters should ensure that the importer has obtained the necessary licenses.

Pharmaceutical Certificates - These certificates are required by Portuguese Customs for drugs, health products, cosmetics and certain sanitary items issued by INFARMED (National Authority of Drugs/Medicines and Health Products). In order for INFARMED to provide a certificate for drugs/medicines the information sheets must contain a translation to Portuguese. A standard analysis bulletin issued by the manufacturer listing the product composition is acceptable for customs process.

Certificates of Origin - Certificates of Origin are required for the importation of any textile products valued at over 45 Euro. Exceptions from this requirement include marked and mutilated samples; luggage made up of textile materials, canvas bags, and bona-fide gifts. A Certificate of Origin is recommended to be provided for every commodity subject to import licensing and /or quota restrictions from some origin countries and is required for all textile products imported into Portugal that originate in Hong Kong, Macao, or Singapore regardless of the value.

Certificate of Origin Form A - A Certificate of Origin Form A may be required for goods under formal entry claiming preferential duty or exemption under the various agreements of Generalized System of Preferences. It should be produced at the time of entry and must be in the possession of the Importer at the time of entry. Origin of the goods must be detailed on the commercial invoice.

EUR 1 Form Import - An EUR 1 form may be required for goods under formal entry claiming preferential duty or exemption under various bilateral agreements by the European Union countries and some specific countries or groups of countries. It should be produced at the time of entry and must be in possession of the Importer at the time of entry. Origin of the goods must be detailed on the commercial invoice.

EUR 1 Form Export - An EUR 1 form may be compiled exporters from the European Union to some countries to claim preferential duty or exemption under the various agreements as per the above paragraph.

Quotas - Quotas have been assigned by the European Union to specific countries for specific products, which allow for the controlled importation of specific products.

Commercial Invoices - Invoices are required for all dutiable shipments relating to commercial transactions between companies and companies; companies and individuals, regardless of the value. Commercial invoices should show freight, insurance and similar charges as separate items when applicable, regardless of the INCOTERM used on the transaction. It must be in Portuguese for export shipments or accompanied by a translation. It can be in any official language for import shipments and, if required by customs, must be accompanied by a translation. A party, who is knowledgeable of the transaction, must furnish translation, if requested.

Specific invoice details are required for a number of commodities including the following:

• Textiles - The fabric breakdown, whether knit or woven and, for clothing articles, the gender;
• Marked/mutilated samples - The words "mutilated samples" or "marked samples, not for resale" as applicable;
• Software on CD's and floppy disks - The value of software must be shown separately from software support.

Dangerous Goods Certification - Some goods will, in addition to the standard documentation noted above, require DG certification. (ie: perfumes, liquor, chemicals, etc.)

Declaration of Antiquity - A declaration must be shown on the invoice for goods over 100 years old. The statement must include the words "circa date" followed by the year of manufacture whether known or estimated.

Value Added Tax (VAT)

The Import One-Stop-Shop (IOSS) is a program that allows the seller to collect the Value Added Tax (VAT) at the time of purchase, rather than have VAT collected by the recipient at the time of delivery. Under the IOSS program, VAT is remitted monthly by the seller directly to the European Union (EU) tax authority using an online portal. The IOSS can only be used for shipments with a value of less than €150. For shipments over €150, there are no changes to the collection of VAT, duties or other applicable fees on imported goods. The IOSS program also cannot be used for goods subject to excise duties (such as tobacco or alcohol) or gifts. More information on the program can be found here.

In order to register for an IOSS number, a business must have an address in one of the EU member states or hire an IOSS intermediary. If you sell through an online shipping platform or marketplace, you can contact them to see if they are registered for the IOSS program and have their own IOSS number.

If using the IOSS program, the IOSS number must be included when creating the electronic shipping label, entered in the “Tax ID” field (sender.identification.reference). This will allow for the number to be sent electronically. If the number is not present in the electronic data, VAT may be collected from the recipient at the time of delivery. The following Canada Post shipping systems can be used to capture and transmit the IOSS number:

• EST Desktop 2.0
• SnapShip
• Shipping Manager

The IOSS number cannot be transmitted electronically when using a retail location. IOSS numbers start with IM, followed by 10 numeric digits (ex: IM0123456789). When using the IOSS program, a minimum 6-digit Harmonized System (HS) code is required. To find the right HS code, visit the Canada Post HS Lookup tool.