Shipping Belongings to Portugal: Duty-Free Rules for 2026

Do I pay customs duty on household goods when moving to Portugal?

Not if you qualify for the transfer of residence relief. People moving their normal residence to Portugal from outside the EU can bring their personal property in free of customs duty and VAT, as long as they meet a few conditions and file the right paperwork.

The relief comes from EU Regulation 1186/2009 (Articles 3 to 11) for customs duty, and from Decreto-Lei 31/89 (Articles 2 to 10) for the Portuguese VAT exemption. Portugal’s customs authority (AT) lists it as a standard import regime, so the Alfândega handles these cases routinely. It does not happen automatically, though. You have to claim it with an import declaration at the customs office where the goods arrive.

This page is about moves from outside the EU: the US, UK, Canada, Brazil, Ukraine and the rest. Goods moving between EU countries do not go through customs, so none of this applies there.

Who qualifies for the duty-free relief?

You qualify if you lived outside the EU for at least 12 consecutive months, owned and used the goods at that home, and are now moving your normal residence to Portugal. Customs can allow exceptions if you clearly intended to stay abroad for 12 months or more.

Two tests apply to household goods:

• Residence test: at least 12 consecutive months of normal residence outside the EU (Article 5).
• Use test: the goods were in your possession and, if they are non-consumable, used at your former home for at least 6 months before you left. You must intend to use them the same way in Portugal (Article 4).

The goods also cannot look commercial, either in nature or in quantity. A flat’s worth of furniture is fine. Fifty identical items is a problem.

If you are still working out the bigger picture, the guide to how much money you need to move to Portugal covers budgeting for the move as a whole.

What counts as personal property, and what is excluded?

Personal property covers what a household normally owns: furniture, clothes, books, appliances and similar household effects. The rules also name some less obvious items, so check the list before you assume something is out.

Covered:

• Household effects, including bicycles and motorcycles
• Private cars and trailers, caravans, pleasure boats and private aircraft
• Normal household provisions
• Pets and saddle animals
• Portable tools of a trade or profession

Article 6 excludes:

• Alcoholic products
• Tobacco and tobacco products
• Commercial means of transport
• Professional equipment, other than portable tools of a trade or liberal profession

Pets technically count as personal property, but they have their own health and entry requirements. The pet import guide covers that side.

What documents do I need for the Certificado de Bagagem and customs?

You need four things for the Alfândega, and two of them come from the Portuguese consulate: a detailed inventory with values, a certificate that the goods were used for at least 6 months, a declaration of at least 12 consecutive months abroad, and proof from your Junta de Freguesia that you have established or will establish residence in Portugal.

Portuguese consulates issue the consular part as a “Certificado de Bagagem”. The London consulate’s form, for example, cites both legal texts and asks for proof of residence abroad for over a year, proof that you cancelled that residence, and sworn statements on the 6-month use rule.

Document	Where it comes from	What it proves
Detailed inventory with values	You or your removal firm	What is being imported and that it is not commercial
Certificate of use at former residence	Portuguese consulate	Goods used at least 6 months before you left
Declaration of residence abroad	Portuguese consulate	At least 12 consecutive months abroad
Proof of residence in Portugal	Junta de Freguesia	You have established, or will establish, residence
Import declaration	Filed at the Alfândega	The formal request for the relief

Each consulate has its own form and appointment process, so ask yours early. You will also need a NIF for most things in Portugal, so get it sorted before the shipment leaves.

Should I ship before or after I arrive in Portugal?

Either can work, but the safest order is to establish residence first and ship afterwards. You then have 12 months from the day you establish residence to declare the goods for free circulation.

Goods can also clear before you have residence in Portugal. In that case you must undertake to establish residence within 6 months, and customs sets a guarantee. Its form and amount are decided by customs, case by case, and are not published. The AT import manual uses separate codes for goods cleared before residence is established under a guarantee, which shows it is a recognised route that is still decided case by case.

Shipping first suits people who need furniture in place on arrival. It adds a guarantee and a deadline. Shipping after arrival is simpler but means living on suitcases for a while.

Can I sell or lend the goods after they arrive?

Not for a while. After customs accepts your declaration you cannot lend, pledge, hire out or transfer the goods for 12 months, or customs duty becomes due. For the VAT exemption under Decreto-Lei 31/89, the restriction lasts 2 years.

So the practical rule is to ship only what you plan to keep. Do not use the relief to move a second sofa you intend to sell in Lisbon. Selling the old household items before you leave, and buying locally, is often cleaner than shipping everything.

Can I bring my car to Portugal tax-free?

Possibly. Portugal has a separate ISV (vehicle tax) exemption for people transferring residence, and its tests are different from the household goods relief. The car post covers buying and registering in detail, so see buying a car in Portugal for the wider picture.

The rules, under Articles 58 to 61 of the Código do ISV:

• You must be over 18 and have lived in an EU state or third country for at least 6 months, continuous or not. Stays abroad for study, internships or fixed-term work up to 2 years do not count.
• You must have owned the vehicle abroad for at least 6 months before the transfer. It must have been bought in the country of origin with its taxes paid and no export tax rebate.
• It is limited to one car or one motorcycle per person, usable once every 10 years.
• You must request it within 12 months of the residence transfer. An AT ruling counts that from the date you cancelled residence in the country of origin.
• You file with the Alfândega for your fiscal domicile, using the DAV (Declaração Aduaneira de Veículo) through the Portal das Finanças.
• You cannot sell, give away, rent or lend the vehicle for 12 months from the Portuguese plate being issued, or the full tax becomes due.

Documents include the model 1460.1 request, the DAV, the registration certificate and title, an official residence certificate with start and cancellation dates, and proof of everyday life abroad such as rent receipts, utility bills or payslips. For a Portuguese plate you also need the certificate of conformity and an IMT inspection.

How do the household goods and car rules compare?

The two reliefs run side by side with different tests, and people often mix them up. Household goods need 12 months of residence abroad. The car exemption needs only 6.

	Household goods	Car (ISV exemption)
Residence abroad	12 consecutive months	6 months, continuous or not
Ownership or use	Owned and used 6 months before leaving	Owned abroad 6 months before the transfer
Deadline	12 months after establishing residence	12 months from the residence transfer
Lock-in period	12 months (duty), 2 years (VAT)	12 months from Portuguese plate
Filed with	Alfândega, import declaration	Alfândega, DAV

You can qualify for one and not the other. Someone with 8 months abroad can meet the car test but not the goods test.

What is the step-by-step process?

Start with the consulate before you contact a shipping company. The certificates take the longest to arrange, and the customs file depends on them.

1. Confirm you meet the tests. Check the 12-month residence and 6-month use rules for goods, and the separate 6-month tests for a car.
2. Contact the Portuguese consulate. Ask how they issue the Certificado de Bagagem and what proof of residence abroad they want.
3. Build a detailed inventory with values. Room by room, item by item. Your removal firm may supply a template.
4. Get three written quotes from removal firms. Ask each one whether customs clearance in Portugal is included, or whether you need a separate customs broker.
5. Decide timing. Ship after you establish residence, or ship first with the 6-month undertaking and a guarantee.
6. Get proof of residence from the Junta de Freguesia. It must show you have established or will establish residence.
7. File the import declaration at the Alfândega where the goods arrive, with all documents attached.
8. For a car, file the DAV through the Portal das Finanças with the Alfândega for your fiscal domicile.
9. Keep everything. Hold on to the declaration, certificates and inventory for the length of the lock-in period.

The procedure is handled case by case, and the guarantee is set by customs. Confirm the exact steps with the consulate or the Alfândega before you commit to a shipping date.

What mistakes do people make when shipping belongings to Portugal?

Most problems come from timing and paperwork. These are the ones worth avoiding.

• Booking a container before the consulate has confirmed your documents.
• Writing vague inventories. “Kitchen stuff” is not a line item, so list what is in each box and what it is worth.
• Assuming 6 months abroad is enough for household goods. It is 12.
• Packing excluded items. Alcohol and tobacco are out of the relief entirely.
• Missing the deadline. The 12-month window for goods runs from when you establish residence, and the car request has its own 12 months.
• Selling too soon. Moving a car or furniture into Portugal and selling it inside the lock-in period makes the duty or tax due.
• Shipping commercial quantities. Goods must not look commercial in nature or quantity.

Do I need to declare cash when I move?

Yes, if you carry €10,000 or more. Cash or equivalents (including bearer bonds, shares and traveller’s cheques) crossing the EU’s external border must be declared, per person, under Regulation 2018/1672.

This is separate from the goods relief. If you are planning a larger transfer, the guide to sending money to Portugal covers moving funds by bank instead of carrying them.