ISO code PT
Capital Lisbon
Currency EUR
VAT rate 23%

TL;DR: Portugal is the Atlantic end of Iberia — entered through Sines (PTSIE), a deep-water gateway reached ahead of the northern range on the Cape routing, with 23% VAT on EU common duty and a 1668mm Iberian-gauge rail wall between it and the New Silk Road.

Import duty & VAT

Duty: EU Common Customs Tariff (MFN, varies by HS code) Medium

Portugal applies the EU Common Customs Tariff — duty depends on the HS code and is uniform across member states, typically 0–12% for consumer goods. No China-EU FTA is in force.

VAT: 23% High — 23% standard (13% and 6% reduced).

De minimis threshold

€150 (VAT threshold) Low

The EU €22 threshold was abolished in 2021; import VAT applies from the first euro, with IOSS simplifying sub-€150 consignments. Confirm current thresholds with Portuguese customs.

Compliance requirements

Clearance process

  1. Register for an EORI number.
  2. Classify under the TARIC code.
  3. File the import declaration and pay duty plus 23% VAT.
  4. Clear through Sines, Lisbon or Leixões.
  5. Release and deliver across Portugal.

What most guides skip

Portugal is the Atlantic mirror of the Iberian story: its deep-water gateway Sines sits further west than any northern-range port, so on the Cape-of-Good-Hope routing a China vessel reaches Sines before Rotterdam or Hamburg — yet most importers still route Portugal through Rotterdam out of habit. The 23% VAT is two points above Spain’s 21%, which on a $10,000 CIF shipment at 5% duty is $210 more in landed tax before any logistics. And the rail question is structural: Spain and Portugal run 1668mm Iberian gauge, so a standard-gauge China-Europe train cannot roll into Portugal without a transload at the Spanish border — the same gauge wall the New Silk Road meets on its eastern edge, repeated on Europe’s western edge.

Frequently asked questions

What is the VAT rate in Portugal?

23% standard, with reduced rates of 13% and 6% on some goods. Import VAT is charged on the duty-inclusive value, so 5% duty plus 23% VAT compounds to ×1.2915 — a $10,000 CIF shipment at 5% duty lands at $12,915, not the $12,800 you get by adding the two rates.

Which port should I use when shipping from China to Portugal?

Sines (PTSIE) is the deep-water default for mainline containers, Lisbon (PTLIS) serves the capital market, and Leixões (PTLEI) serves Porto and the industrial north — so the port choice follows the destination, not a single national gateway.

Can I ship from China to Portugal by rail?

Yes in principle, but Spain and Portugal run 1668mm Iberian gauge against the standard 1435mm the New Silk Road uses, so a China-Europe train must transload at the Spanish border before any rail leg into Portugal — most cargo therefore trucks from Madrid or feeds from the northern range instead.

Key takeaways

  1. Sines (PTSIE) is the first deep-water European gateway on the Cape routing — reached ahead of the northern range.
  2. 23% VAT is two points above Spain’s 21%; 5% duty + 23% VAT compounds to ×1.2915, not 28%.
  3. 1668mm Iberian gauge forces a transload for any rail cargo crossing from standard-gauge Europe.
  4. Three-port geometry: Sines (deep-water south), Lisbon (capital), Leixões (Porto north).

Official sources

No verified sources yet.

Duty, VAT and de minimis figures are indicative and change over time. Always confirm current rates with the relevant customs authority before making commercial decisions.

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