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Shipping from Brazil to Portugal takes a commercial or proforma invoice with a real description and value, an address with a postcode in the 0000-000 format and the receiver's phone number. On arrival, EU rules apply: VAT from the first euro and, since July 1, 2026, no more customs duty exemption for parcels up to €150.
Brazilians sending boxes to family in Lisbon or Porto often learn the rules at the worst moment, when a relative calls to say there is a charge to release the parcel. The math changed again in 2026, and knowing who pays what before you seal the box saves that call.
The European Union ended the customs duty exemption for consignments of up to €150. Council Regulation (EU) 2026/382 of February 11, 2026 removed that relief and created a flat duty of €3 per item on distance sales of up to €150, in force from July 1, 2026 to July 1, 2028. Source: European Commission, guidance of June 2026.
An "item" is a tariff classification, not a unit. Five T-shirts pay €3; three T-shirts and a watch pay €6, because they fall under two classifications. The seller or the importer declares and pays this duty as part of the customs process (European Commission, June 2026).
VAT did not change. Since July 1, 2021, goods arriving from outside the EU pay VAT whatever their value, because the old €22 exemption ended on that date (Autoridade Tributária e Aduaneira, Portugal's tax and customs authority). On the mainland, the standard rate is 23% under article 18 of the VAT Code; the Azores and Madeira have their own lower rates.
Not if it meets the rule for consignments between private individuals: an occasional shipment from one person to another, for personal or family use, with no payment of any kind by the receiver and a total value of up to €45. In that case it enters free of duty and VAT. Source: Autoridade Tributária e Aduaneira, based on Regulation (EC) No 1186/2009 and Decree-Law No 398/86.
Above €45, the parcel is taxed.
The Portuguese authority asks for goods to always carry a declared value, even when they are a gift. Declaring zero does not make a gift exempt: what brings the parcel under the rule is the real value, the purpose "gift" on the invoice and a private individual as sender.
The table matches each type of shipment with what is charged on arrival, under the rules in force in September 2026.
Type of shipment | VAT | Customs duty | Who usually pays |
Gift between private individuals, up to €45 | Exempt | Exempt | Nobody |
Gift above €45 | Due (23% standard rate on the mainland) | Per the customs tariff | Receiver, unless DDP |
Sale to a consumer, up to €150 | Due, at checkout (IOSS) or on arrival | €3 per item, until July 2028 | Seller or importer declares |
Sale to a consumer, above €150 | Due on arrival | Per the customs tariff | Whoever the Incoterm names |
Shipment to a business in Portugal | Due on import | Per the customs tariff | The importing company |
For Brazilian sellers reaching EU consumers, IOSS (the Import One-Stop Shop) is what keeps VAT away from the customer's door. For parcels of up to €150, the tax is collected at checkout and declared by the seller, so the box does not wait for VAT payment on arrival. Sellers based outside the EU generally have to appoint an EU-established intermediary to use the scheme (European Commission).
Alcoholic drinks and tobacco are outside IOSS because they carry excise duty (Autoridade Tributária e Aduaneira).
The basis is the same as for any destination: a commercial invoice for a sale, a proforma invoice for a gift, with full sender and receiver details, an item-by-item description, quantity, value and country of origin. How to fill in each field is in the guide to the commercial invoice for international shipping.
Two points weigh more for Portugal. The first is purpose: a gift between private individuals only qualifies for the €45 exemption if the invoice says it is a gift. The second is a business receiver, which clears the goods under the standard import procedure using its EORI number, the EU customs registration for economic operators.
On the Brazilian side, the courier files a DRE (Declaração de Remessas de Exportação, the simplified export declaration for courier shipments) for goods of up to US$ 1,000 that need no export license; above that, or for licensed goods, the DU-E, Brazil's standard export declaration, applies (Receita Federal, August 2026).
Portugal applies EU animal and plant health rules, and they are strict about food of animal origin. Meat, sausages, milk and dairy products cannot enter in personal consignments from outside the EU, whether in luggage, by parcel or through an online order (European Commission, Your Europe portal, December 2025; Commission Delegated Regulation (EU) 2019/2122). That rules out the queijo minas cheese, requeijão cream cheese, sausages and charque dried beef that Brazilians like to send.
Fruit, vegetables, plants and seeds need a phytosanitary certificate confirming they are free from pests (European Commission, December 2025). Without it, a seedling for a relative's garden will not get through.
Commercial shipments carry one more layer. If your company sells coffee, cocoa, soy, leather or wood into the EU, the EU deforestation regulation also applies, as explained in the guide to EUDR for exports to the European Union.
Before shipping from Brazil to Portugal, check the address. The Portuguese format has the full name, street and number, floor and side where relevant (Esq. or Dto.), a seven-digit postcode with a hyphen after the fourth digit, the town, the country and a phone number with the +351 code. One wrong digit in the postcode delays delivery, so get the address in writing from the receiver.
For the box: a new, sturdy carton, padding on every side, nothing loose and old labels removed. The step by step, from choosing the box to H-taping and handling labels, is in the guide to preparing your package for international shipping.
Within the €45 gift rule, there is no charge. Above it, the default is a shipment with duties on the receiver, the DAP Incoterm, where VAT and duty land on the Portuguese side. If you want your family or customer to receive the box with nothing to pay, ship DDP, with the taxes paid by you at origin. What that means for the shipper is covered in the guide to the DDP Incoterm.
For an online store, the choice between DAP, DDP and IOSS affects the final price and the refusal rate. The guide to exporting from Brazil lays out the cost blocks that go into that calculation.
Transit time adds up the service booked, the pickup city and customs clearance in Portugal, which no carrier controls. The quote gives the estimate for your lane, with no guaranteed release date.
December fills the queue. If the box is a Christmas gift, ship early.
As a rule, they pay VAT from the first euro and, since July 2026, customs duty as well on consignments of up to €150. The exception is an occasional gift between private individuals, worth up to €45 and with no payment by the receiver, which enters exempt.
No. Regulation (EU) 2026/382 removed the customs duty relief for consignments of up to €150 from July 1, 2026. Distance sales in that band pay a flat duty of €3 per item, scheduled to apply until July 1, 2028.
Not cheese: meat, milk and dairy products are banned in personal consignments from outside the EU. For sweets and other processed food, check the ingredients before packing, because anything containing meat or milk may be held.
Within the gift rule between private individuals, up to €45, there is no charge. Above that, ship DDP, with VAT and duty paid by you at origin, and the box arrives already cleared.
It varies with the service, the pickup city and customs clearance in Portugal, which has no guaranteed date. The quote shows the estimate for your lane, and in December it pays to ship earlier.
Selling to consumers in Portugal means three decisions on every shipment: IOSS, DDP or DAP, the right invoice and an eye on clearance. With a business account, you create labels and documents in one place and decide, shipment by shipment, who pays the taxes.
To get started, open a DHL Express business account.
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