Customs Duties Calculator (Portugal)

Since 1 July 2026, if you bought from a business and the goods are worth no more than €150, you pay €3 of customs duty for each distinct item in the consignment, plus VAT on the combined value, shipping and duty. Above €150, duty becomes a tariff percentage that depends on the type of product.

No. The customs duty relief on consignments of negligible value, meaning up to €150, was abolished by Council Regulation (EU) 2026/382 and ceased to apply on 1 July 2026. The €150 threshold still exists, but now only separates the simplified €3-per-item regime from the general tariff regime.

Per product, or more precisely per addition, which is each distinct item declared in the consignment. The tax authority gives the example of a €100 consignment with a shirt and a hat, which is two additions and pays €6. It is the difference that most penalises anyone combining many cheap items in one order.

On the total. Article 17.º of the VAT Code requires the base to include the value of the goods, the transport and insurance, the customs duty and the other charges due because of the import, including the fee the carrier charges for presenting the parcel to customs. That is why VAT ends up applying to the shipping and to the duty itself.

No. The threshold is measured by the intrinsic value, which is the price of the goods themselves excluding transport and insurance. A €140 purchase with €30 of shipping stays within the simplified regime even though you paid €170. Shipping does not count towards the threshold, but it does count towards the VAT base.

A consignment from one private individual to another, occasional in character and intended for personal use, is free of duty and VAT provided the total value does not exceed €45. Above that the relief is lost completely, not just on the excess. The sender should declare the contents and value honestly, because customs always assigns a value to the goods, even when they are a gift.

You should not pay twice. If the seller is registered under the Import One Stop Shop, IOSS, it charges Portuguese VAT at the moment of purchase on orders up to €150, and customs will not charge it again. Keep the invoice that evidences that payment, because it is what prevents the second charge. The customs duty still applies.

Each consignment is assessed on its own, and a consignment is what travels under the same transport contract between the same sender and the same recipient. Orders placed and shipped separately count as distinct consignments, even arriving on the same day. Note, though, that splitting rarely pays under the new regime: each consignment pays its own per-item duty, and each may carry its own customs presentation fee.

On top of the taxes, the postal operator and express carriers charge a customs presentation fee for handling the clearance. It is not a tax and the amount varies between operators, so it is not fixed in this calculator: it is a field you fill in. It does, however, count towards the VAT base, because it is a charge due by reason of the import itself.