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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.

DestinationAuthorityRelief / filingImport VAT / sales tax
U.S. Customs and Border Protection (CBP)CBP Form 3299 — Declaration for Free Entry of Unaccompanied Articles0%
Singapore CustomsGST relief declaration for used personal effects, lodged in TradeNet by a licensed declaring agent9%
Federal Authority for Identity, Citizenship, Customs & Port Security, with emirate-level customs such as Dubai CustomsPersonal-effects declaration lodged by a licensed agent against your residence visa and Emirates ID5%
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 moves16%
Zakat, Tax and Customs Authority (ZATCA)Personal-effects declaration lodged by a licensed clearing agent against your Iqama15%
Customs and Excise DepartmentElectronic import declaration lodged within 14 days of import0%
Central Board of Indirect Taxes and Customs (CBIC)Transfer of Residence declaration filed by a licensed customs house agent18%
General Authority of CustomsPersonal-effects declaration lodged by a licensed clearing agent against your QID0%
Receita Federal do BrasilBagagem desacompanhada (unaccompanied baggage) declaration with a consular-legalised inventory0%
South African Revenue Service (SARS)Form DA304A — rebate application for household goods of immigrants and returning residents15%
Canada Border Services Agency (CBSA)Form BSF186 — itemised list of goods to follow and goods accompanying5%
Egyptian Customs AuthorityUsed personal-effects declaration lodged by a licensed clearing agent against your residence permit14%
HM Revenue & Customs (HMRC)Form ToR1 — electronic pre-approval before sailing20%
Royal Malaysian Customs Department (JKDM)Customs Form No. 1 (K1) import declaration with an itemised personal-effects inventory10%
General Department of Vietnam CustomsPersonal-effects declaration lodged by a licensed customs broker against your work permit and TRC10%
German Customs (Zoll)Form 0350 — Zollanmeldung für Übersiedlungsgut19%
Directorate General of Customs and Excise (Bea Cukai)Barang pindahan (personal effects) declaration supported by your KITAS and a legalised inventory11%
Australian Border Force + Department of Agriculture, Fisheries and Forestry (DAFF)Form B534 — Unaccompanied Personal Effects Statement, plus DAFF biosecurity declaration10%
Bureau of CustomsEntry declaration for used personal and household effects, supported by your visa and itemised inventory12%
Dirección General de AduanasFranquicia de mudanza (household-goods relief) with a consular-certified inventory21%
DIAN — Dirección de Impuestos y Aduanas NacionalesMenaje 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 arrival10%
Servicio Nacional de AduanasMenaje de casa declaration lodged by a licensed customs agent19%
Douanes françaisesFranchise douanière de déménagement + Cerfa 1007020%
Korea Customs ServiceHousehold goods declaration with PCCC and evidence of intended stay over 12 months10%
Thai Customs DepartmentHousehold effects declaration supported by a 1-year work permit or LTR visa certificate7%
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 / DouaneVerzoek vrijstelling verhuisboedel (Belastingdienst)21%
Swiss Federal Office for Customs and Border SecurityForm 18.44 — Declaration for Clearance of Household Effects8.1%
Irish Revenue CommissionersTransfer of Residence relief (C&E 1076)23%
New Zealand Customs Service + Ministry for Primary Industries (MPI)Form CNZ 218 — Unaccompanied Personal Effects declaration15%
Swedish Customs (Tullverket)Flyttsaksanmälan (Tullverket)25%
Autoridad Nacional de Aduanas de PanamáHousehold goods declaration with residency resolution and Pensionado exemption letter7%
Autoridade Tributária e AduaneiraCertificado de Bagagem (Portuguese consulate)23%
Dirección General de AduanasHousehold goods declaration with Law 9986 exemption approval13%
Estonian Tax and Customs Board (EMTA)Relief for personal property on transfer of normal residence, declared to EMTA24%

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.