International Moving Customs Guide
Understand the customs requirements before your belongings cross the border.
Import duties, VAT, Transfer of Residence relief, prohibited goods, documentation and customs procedures can vary depending on your origin and destination. Use our guides to understand the rules before you ship.
Customs requirements depend on both where you’re moving from and where you’re moving to.
Choose your route
EU customs framework (jurisdiction-specific)
Moving from United States to Portugal
Shipments from United States are treated as an import from outside Portugal's customs territory. The requirements below apply, and the supporting evidence customs will ask for — proof of address, residence history, ownership records — must be documents issued in United States.
What documents are normally required?
- Passport and, where applicable, visa or residence permit
- Proof of your previous address abroad (lease, utility bills or tax records)
- Proof of your new address in the destination country
- Destination registration or tax number (NIF + Certificado de Bagagem)
- Detailed, valued and signed inventory of everything shipped
- Bill of lading or air waybill
Is Transfer of Residence / household-goods relief available?
Certificado de Bagagem (Portuguese consulate)
Relief from import duty and 23% import VAT on used household goods is available under the EU transfer-of-residence rules, but it must be applied for — it is not automatic. In Portugal, the filing is handled through Autoridade Tributária e Aduaneira.
What eligibility conditions apply?
Jurisdiction-specific: these conditions come from eu customs framework (jurisdiction-specific) and do not apply to other countries.
- Normal residence outside the EU customs territory for at least 12 continuous months before the move (EU Regulation 1186/2009).
- Each item owned and used in your previous household for at least 6 months before export.
- Goods imported within 12 months of establishing normal residence in the destination country.
- Relieved goods not sold, lent, hired out or given away for 12 months after clearance.
What goods are restricted?
- Alcohol and tobacco are excluded from household-goods relief and taxed at national rates.
- Firearms, ammunition and replicas require a national import licence issued before shipping.
- Plants, seeds, soil, and meat or dairy products from outside the EU are generally prohibited in personal effects.
- Solid wood packing and crating must carry the ISPM 15 heat-treatment mark.
- Ivory and protected species items require CITES documentation.
What taxes or duties may apply?
Where relief is granted, used household goods normally enter free of duty and import VAT. Goods that fall outside relief (new purchases, alcohol, tobacco, some vehicles) are assessed at the applicable duty rate plus 23% VAT and any national excise.
Which authority handles customs clearance?
Autoridade Tributária e Aduaneira is responsible for clearance in Portugal. In practice, the declaration is lodged by your moving company’s destination agent or a licensed customs broker acting for you.
What should be completed before shipping?
- Get your NIF before shipping — The Número de Identificação Fiscal is issued by Finanças or via a tax representative and is required on every customs document.
- Request the Certificado de Bagagem — Apply at the Portuguese consulate with jurisdiction over your origin address, attaching the packing inventory. Processing typically takes 2–4 weeks.
- Register your Atestado de Residência — The municipal residence certificate from your Junta de Freguesia proves your Portuguese address for the clearance file.
- Keep the goods for 12 months — Imported effects cannot be sold, lent or hired out for 12 months after clearance without repaying duty and VAT.
- Confirm your immigration status and arrival date at destination — most relief schemes are tied to it.
- Prepare a detailed, valued inventory in the destination language where required, signed and dated.
- Photograph high-value items and record serial numbers for both customs and insurance.
- Check whether your destination requires a filing or certificate issued BEFORE the shipment departs.
- Declare alcohol, tobacco, firearms, medication and artwork separately to your moving company.
- Arrange marine or air transit insurance based on declared replacement value.
- Ship pets and vehicles as separate consignments — they never travel in household goods.
What happens when the shipment arrives?
- Your appointed moving company or customs broker lodges the import declaration with Autoridade Tributária e Aduaneira.
- Ports of entry commonly used: Lisbon, Leixões (Porto), Setúbal.
- Customs may inspect the shipment; inspections and any storage while documents are completed are chargeable.
- Once released, the shipment moves to delivery — keep the cleared declaration for your records.
Rules vary by destination and may also depend on your country of origin, immigration status and circumstances. This guide is educational and is not legal, tax or customs advice.
Destinations with published customs guidance
Each entry reflects that country’s own customs framework. Filing names, authorities and tax rates are not interchangeable between jurisdictions.
| Destination | Authority | Relief / filing | Import VAT / sales tax |
|---|---|---|---|
| U.S. Customs and Border Protection (CBP) | CBP Form 3299 — Declaration for Free Entry of Unaccompanied Articles | 0% | |
| Singapore Customs | GST relief declaration for used personal effects, lodged in TradeNet by a licensed declaring agent | 9% | |
| Federal Authority for Identity, Citizenship, Customs & Port Security, with emirate-level customs such as Dubai Customs | Personal-effects declaration lodged by a licensed agent against your residence visa and Emirates ID | 5% | |
| Servicio de Administración Tributaria (SAT / Aduanas) | Menaje de Casa — itemised household inventory certified by the Mexican consulate covering your address of origin, before the shipment moves | 16% | |
| Zakat, Tax and Customs Authority (ZATCA) | Personal-effects declaration lodged by a licensed clearing agent against your Iqama | 15% | |
| Customs and Excise Department | Electronic import declaration lodged within 14 days of import | 0% | |
| Central Board of Indirect Taxes and Customs (CBIC) | Transfer of Residence declaration filed by a licensed customs house agent | 18% | |
| General Authority of Customs | Personal-effects declaration lodged by a licensed clearing agent against your QID | 0% | |
| Receita Federal do Brasil | Bagagem desacompanhada (unaccompanied baggage) declaration with a consular-legalised inventory | 0% | |
| South African Revenue Service (SARS) | Form DA304A — rebate application for household goods of immigrants and returning residents | 15% | |
| Canada Border Services Agency (CBSA) | Form BSF186 — itemised list of goods to follow and goods accompanying | 5% | |
| Egyptian Customs Authority | Used personal-effects declaration lodged by a licensed clearing agent against your residence permit | 14% | |
| HM Revenue & Customs (HMRC) | Form ToR1 — electronic pre-approval before sailing | 20% | |
| Royal Malaysian Customs Department (JKDM) | Customs Form No. 1 (K1) import declaration with an itemised personal-effects inventory | 10% | |
| General Department of Vietnam Customs | Personal-effects declaration lodged by a licensed customs broker against your work permit and TRC | 10% | |
| German Customs (Zoll) | Form 0350 — Zollanmeldung für Übersiedlungsgut | 19% | |
| Directorate General of Customs and Excise (Bea Cukai) | Barang pindahan (personal effects) declaration supported by your KITAS and a legalised inventory | 11% | |
| Australian Border Force + Department of Agriculture, Fisheries and Forestry (DAFF) | Form B534 — Unaccompanied Personal Effects Statement, plus DAFF biosecurity declaration | 10% | |
| Bureau of Customs | Entry declaration for used personal and household effects, supported by your visa and itemised inventory | 12% | |
| Dirección General de Aduanas | Franquicia de mudanza (household-goods relief) with a consular-certified inventory | 21% | |
| DIAN — Dirección de Impuestos y Aduanas Nacionales | Menaje doméstico declaration lodged by a licensed customs agency (agencia de aduanas) | 19% | |
| Japan Customs (Zeikan) | Form C-5360 — Declaration of Accompanied/Unaccompanied Articles, filed within 6 months of arrival | 10% | |
| Servicio Nacional de Aduanas | Menaje de casa declaration lodged by a licensed customs agent | 19% | |
| Douanes françaises | Franchise douanière de déménagement + Cerfa 10070 | 20% | |
| Korea Customs Service | Household goods declaration with PCCC and evidence of intended stay over 12 months | 10% | |
| Thai Customs Department | Household effects declaration supported by a 1-year work permit or LTR visa certificate | 7% | |
| Agenzia delle Dogane e dei Monopoli (ADM) | Sgravio per trasferimento di residenza (ADM) | 22% | |
| Agencia Tributaria (AEAT) | Franquicia por traslado de residencia (AEAT) | 21% | |
| Belastingdienst / Douane | Verzoek vrijstelling verhuisboedel (Belastingdienst) | 21% | |
| Swiss Federal Office for Customs and Border Security | Form 18.44 — Declaration for Clearance of Household Effects | 8.1% | |
| Irish Revenue Commissioners | Transfer of Residence relief (C&E 1076) | 23% | |
| New Zealand Customs Service + Ministry for Primary Industries (MPI) | Form CNZ 218 — Unaccompanied Personal Effects declaration | 15% | |
| Swedish Customs (Tullverket) | Flyttsaksanmälan (Tullverket) | 25% | |
| Autoridad Nacional de Aduanas de Panamá | Household goods declaration with residency resolution and Pensionado exemption letter | 7% | |
| Autoridade Tributária e Aduaneira | Certificado de Bagagem (Portuguese consulate) | 23% | |
| Dirección General de Aduanas | Household goods declaration with Law 9986 exemption approval | 13% | |
| Estonian Tax and Customs Board (EMTA) | Relief for personal property on transfer of normal residence, declared to EMTA | 24% |
Things that are true on almost every international route
Rules vary by destination and may also depend on your country of origin, immigration status and circumstances. This guide is educational and is not legal, tax or customs advice.
