Portugal
Importing a car into Portugal
Even from an EU state, a Portuguese import runs through customs — not because of duty, but because the vehicle tax is assessed there. The order is therefore fixed: first the customs vehicle declaration, then the tax, then the inspection, then the plate.
- Registration authority
- Instituto da Mobilidade e dos Transportes (IMT)
- Customs
- Autoridade Tributária e Aduaneira (Alfândega)
- Technical inspection
- Inspeção Periódica Obrigatória (IPO)
- Last reviewed
Where the car comes from decides the effort
From an EU state
From an EU state there is no duty, and on a used car no import VAT either. The customs declaration must still be filed, electronically and within a short period of arrival: it is the basis for the vehicle tax. If the car counts as new for tax — the threshold turns on first entry into service and mileage — Portuguese VAT is added.
From a third country
From Switzerland or Liechtenstein it becomes a genuine import: a customs declaration, duty on the customs value and import VAT on value plus duty. The vehicle tax still follows unchanged, and without European type approval the IMT requires its own national approval.
The process, in order
The order is not arbitrary. Pull a step forward and you usually end up repeating it.
01Before buying: estimate the tax
The vehicle tax is assessed on engine capacity and CO₂ output and reduced by the age of the car. The tax authority provides a calculator on its portal — with a large engine, that result is the most important figure of the whole purchase.
Handled by: Tax and customs authority
02Tax number and address
Without a Portuguese tax number and proof of address, neither the customs declaration nor registration is possible. Anyone not resident in Portugal additionally needs a tax representative.
Handled by: Tax authority
03File the customs vehicle declaration
The customs vehicle declaration is filed electronically, within a short period of the car's arrival in the country. It describes the vehicle, names the declarant and triggers the assessment of the vehicle tax.
Handled by: Customs office
04Inspection for registration
The car is presented at an inspection centre. Identity, technical condition and agreement with the papers are checked; the result goes to the IMT.
Handled by: Inspection centre
05Pay the vehicle tax
Once assessed, the vehicle tax is paid within the period set. Only the receipt opens the way to the IMT; anyone claiming an exemption on a change of residence proves the conditions here.
Handled by: Tax and customs authority
06Registration at the IMT
With the tax receipt, the inspection report and the foreign papers, the IMT allocates the registration number and issues the single vehicle document. Plates are then bought from a plate maker.
Handled by: IMT
What gets added
Without amounts, and deliberately so: official rates change, and a stale figure is worse than none. What is here is the basis of assessment — enough to calculate with, once the current rate is known.
- Vehicle tax (ISV)
- Assessed on: Two components: one by engine capacity, one by CO₂ output. For used cars a table reduces the amount by age — the table is published by the tax authority.
- Does not apply: On a change of residence to Portugal an exemption is possible; it requires that the car was in the applicant's name for a period before the move and is kept for a period afterwards.
- Annual circulation tax
- Assessed on: Annual, by engine capacity and CO₂ output, banded by the year of first registration. Due in the month of first registration, not at the turn of the year.
- Inspection
- Assessed on: A fixed fee per presentation at the inspection centre; the inspection for registration costs more than the later periodic one.
- Registration and plates
- Assessed on: An IMT fee for registration and the single vehicle document, plus the plates from a plate maker.
- National approval without a COC
- Assessed on: An IMT fee for the national approval, plus the technical evidence it requires. Only where there is no European type approval.
- Does not apply: Not required where a COC exists.
- Customs agent
- Assessed on: A fee by effort. Optional, but common for the customs declaration — the declarant is liable for the data, and errors in the assessment are tiresome to undo.
The papers
Miss one of these and the appointment is wasted.
- Purchase contract or invoice showing the price.
- Foreign registration certificate parts I and II, or the equivalent document.
- Certificate of conformity (COC); without one, the papers for national approval at the IMT.
- The filed customs vehicle declaration and the tax assessment with proof of payment.
- Portuguese tax number, ID and proof of address.
- Report from the inspection centre.
Where the sum tips
- The tax on a large engine. Because it hangs on capacity and CO₂ rather than price, on an older car with a big engine the tax can reach the order of magnitude of the purchase price. The tax authority's calculator belongs before the contract, not after it.
- The declaration deadline. It starts when the car arrives in the country, not when it is bought. Leaving the car standing first means missing it and paying a surcharge on a tax that is already the largest item.
- The change-of-residence exemption. It is applied for, not granted automatically, requires the car to have been owned for a period before the move and ties it afterwards — selling within the tie-in period brings the tax back retrospectively.
- Madeira and the Azores. There the regional transport service handles registration, not the mainland IMT, and on top of the procedure comes shipping from the mainland with its own scheduling.
How long it takes
As an order of magnitude: three to six weeks from arrival with a COC and a tax number, most of it assessment and payment of the vehicle tax. Without a COC, with national approval at the IMT, rather two to four months.
The technical inspection
Inspeção Periódica Obrigatória (IPO)
Before registration the car is presented at an inspection centre for the allocation of the number; that is its own inspection, not the periodic one. Afterwards the periodic test runs by the age of the car.
Common questions
Do I have to go to customs even coming from the EU?
Yes. No duty arises, but the customs declaration is the basis for the vehicle tax, and that tax is a national one rather than a customs charge. Without the customs assessment the IMT will not accept the registration application.
How much vehicle tax will my car pay?
It can be worked out in advance but not stated in general terms: you need engine capacity, the CO₂ figure under the applicable test procedure and the date of first registration. With those three, the tax authority's calculator gives the current amount.
Is the foreign inspection recognised?
Not for registration. Presenting the car at an inspection centre is part of allocating the number and happens regardless of how recent the test in the country of origin was.
What is the single vehicle document?
The Portuguese registration document, combining registration and the ownership entry in one paper. It replaces the former split into two documents and is the paper a buyer will want to see on resale.
This overview is not a substitute for information from the competent authority. Rates, fees and deadlines change; the office that registers the car is always the binding source.