Imports & Customs — Portugal

Goods you bring into Portugal that are dutiable or restricted must be presented to Portuguese customs — the estâncias aduaneiras of the Autoridade Tributária e Aduaneira — and carrying them past without doing so is the offence of descaminho under Portugal's own Regime Geral das Infracções Tributárias, not merely a tax question. The prohibited-and-restricted list itself is EU-common; the offence, the fine band and the forfeiture of your vehicle are Portuguese. Above the statutory value thresholds the same conduct stops being an administrative offence and becomes contrabando, which carries prison.

Descaminho (RGIT art. 108.º(1)): a coima (administrative fine) of EUR 250 to EUR 165,000 — this is the band that applies when the evaded tax is EUR 15,000 or less, or the goods' customs value is EUR 50,000 or less, or the act was merely negligent. The means of transport used can be declared forfeit to the State where the offending goods are the higher-value part of the load and that value exceeds EUR 3,750 (art. 108.º(2)). Above those thresholds it is contrabando (art. 92.º(1)(a)): 1 to 4 years' imprisonment or a fine of 120 to 480 days, and attempt is punishable.

Verified Oct 5, 2026