Customs for Personal Goods from Portugal 2026: Transfer-of-Residence Relief and Valuated Inventory

What changes in 2026: ICS2 phase 3 and digital STADA at Alfândega

The third phase of the EU’s Import Control System (ICS2) is fully in force for Portugal from 2026, requiring advance Entry Summary Declarations (ENS) for all goods entering EU territory by sea, air or road. For emigrants, this mainly affects third-country imports of personal goods (e.g. household effects sent from Portugal to UK, USA, Brazil) and any return-shipment scenarios. Within the EU/EEA there are no customs formalities under the single market — goods move freely with normal commercial documents.

The Portuguese customs authority is part of the Autoridade Tributária e Aduaneira (AT) under the umbrella of the Ministry of Finance. Customs declarations are filed via STADA (Sistema de Tratamento Automático das Declarações Aduaneiras), with despachante oficial typically engaged for anything beyond simple personal effects. The transfer-of-residence relief (franquia por transferência de residência) is the central regime for emigrants.

EU/EEA moves: no customs, just commercial logistics

Moving from Portugal to another EU/EEA Member State (or Switzerland) involves no customs declaration and no duty/VAT — goods move under the single market and Switzerland’s bilateral agreement. The only documents needed are: a valuated inventory list (used by the moving company for insurance and any spot-checks), proof of identity, and the moving company’s CMR consignment note. Portuguese movers typically charge €1,800-6,000 for an EU groupage move depending on cubic metres and distance.

VAT/IVA is a different matter for new goods bought shortly before the move (less than 6 months old): in some cases the buyer can request IVA refund at export under the regime de bens transportados pelo viajante if the goods leave the EU, but this does not apply to intra-EU moves. For all other cases, the IVA paid in Portugal is final.

Third-country export from Portugal: declaration via STADA

For destinations outside the EU/EEA (UK, USA, Brazil, UAE, etc.), the moving company files an export declaration at AT/Alfândega via STADA, supported by the valuated inventory list. The list (lista valorada) shows each box’s contents, quantities, condition (used) and approximate value. It is signed by the owner and stamped by AT/Alfândega before the goods are sealed in the container or truck.

The export declaration is generally free of charge in Portugal — the costs are at destination, where the import declaration and any duty/VAT under the destination country’s transfer-of-residence relief apply. Portuguese movers experienced in international shipping (Mudanças Móvel, AGS Portugal, Allied Movers, Crown Worldwide) handle the AT/Alfândega side as part of the package.

Transfer-of-residence relief at destination

The valuated inventory list (lista valorada)

The valuated inventory is the single most important document for a third-country move. Best practice: one box per line, simple description (no detailed lists of contents inside boxes unless required), realistic second-hand market value in EUR, condition (used). For high-value items (artwork, jewellery, antiques, electronic equipment over €1,000) attach photos and any provenance documents. Sign each page; the moving company counter-signs.

Values matter: too low and customs may challenge them and re-assess; too high and any duty (where ToR relief is incomplete) is calculated on the inflated figure. Aim for fair second-hand market values. Most moving companies have template Excel files that compute totals automatically.

Restricted and prohibited items

Both Portugal and the destination country may prohibit or restrict: firearms (require licences and police clearance), weapons including knives over certain blade lengths, alcohol over personal-allowance, tobacco, fresh food, plants and seeds (CITES rules apply), prescription medicines in commercial quantities, controlled substances, and ivory or other CITES-listed materials. Portugal additionally regulates art exports for items above thresholds (Direção-Geral do Património Cultural — Lei 107/2001).

Pets are not customs items but follow EU pet passport rules within the EU/EEA, and rabies/microchip rules for third countries. Portugal-to-UK pet moves require an Animal Health Certificate from a Portuguese vet within 10 days of travel, plus rabies vaccination at least 21 days prior. The Direção-Geral de Alimentação e Veterinária (DGAV) is the authority.

Insurance and timing

Marine cargo insurance for international moves typically costs 2-4% of declared value, with all-risks cover (most movers offer full transit, named-perils, or total-loss-only options). Without insurance, carrier liability under CMR (road) or Hague-Visby (sea) is pegged to weight, not value — typically less than 5% of household contents value. Insure to declared values consistent with the valuated inventory.

Timing: EU groupage 1-3 weeks transit; UK direct 1 week; USA East Coast 4-6 weeks; West Coast 6-8 weeks; UAE 4-5 weeks; Brazil 5-7 weeks plus 2-4 weeks customs at Santos or Rio. Add 1-2 weeks AT/Alfândega export prep at origin and 2-6 weeks at destination customs.

Common mistakes that delay or surprise emigrants

Listing items as ”new”. Triggers duty/VAT at destination. Mark all household items as used unless genuinely new in original packaging.

Missing the 6-month ownership rule. Most ToR reliefs require items be owned and used at least 6 months pre-move. Recently bought items may be excluded.

Underdeclaring values. Saves nothing — customs re-assesses to fair market value on challenge — and voids insurance.

Forgetting CITES restrictions. Antique furniture with ivory inlays, certain woods, leather/skins — all need CITES paperwork or are prohibited.