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Baggage Certificate & Tax-Free Move to Portugal

Baggage Certificate & Tax-Free Move to Portugal — belongings + car

Moving to Portugal with your home and your car? Tell us where you are coming from, how long you have lived there and what you are bringing: we tell you whether you qualify for the customs relief on your belongings and the ISV exemption on your car, the deadlines from your move date and the document list. Everything runs in your browser.

By Elijah · UPDATED JULY 2026 ·5 MIN ·OFFICIAL SOURCES
KEY FACTS
Residence outside the EU
≥ 12 months (for the goods)
Car in your name
≥ 6 months before the move
Deadline to import / apply
12 months after the move
Cannot sell
12 months after registration
PASSO 1 / 4

De onde está a transferir a residência?

How this works

This checker separates the two regimes everyone confuses — personal belongings and the car — and follows the conditions and deadlines that customs and the ISV Code publish. Answer a few questions and get the verdict for each, the deadlines from your move date and the documents to gather.

  1. 1
    These are two different regimes
    Moving to Portugal with your things bundles two reliefs people constantly mix up: one for personal belongings (furniture, clothes, appliances) and one for the car. The belongings one is a customs duty relief with a VAT exemption; the car one is the Vehicle Tax (ISV) exemption. They have their own conditions, documents and forms — but share the same logic and the same 12-month window counted from your move.
  2. 2
    Outside the EU vs inside the EU
    Customs only comes into play if you arrive from outside the EU. Then Council Regulation 1186/2009 grants duty relief and a VAT exemption to the personal belongings of someone whose residence was outside the EU for at least 12 consecutive months, who owned and used those goods for more than 6 months, and who imports them within 12 months of moving. This is where the baggage certificate appears. If you come from another EU country, your goods move freely: no customs, no VAT, no certificate.
  3. 3
    The car: ISV exemption
    The ISV exemption on transfer of residence (Article 58 of the ISV Code) applies whether you come from inside or outside the EU. It requires: being over 18, having lived abroad for at least 6 months, owning the vehicle (registered in your name) for at least 6 months before the move, and applying within 12 months. It is one vehicle per person, and the exemption can only be used once every 10 years. You apply through the Vehicle Customs Declaration (DAV) on the Portal das Finanças.
  4. 4
    The clock starts at the move
    Both importing the goods and applying for the car exemption must happen within 12 months of the date you take up residence in Portugal. Prepare the baggage certificate and residence proof BEFORE you ship the container: if your things arrive and get cleared as a normal import, you pay duties and 23% VAT.
  5. 5
    What you cannot do afterwards
    The exemption comes at the price of a commitment: for 12 months from the date the licence plate is assigned, you cannot sell, rent out or lend the exempt car — on pain of paying the full tax and facing administrative or criminal liability. A similar rule applies to goods imported under the relief. If you need to sell straight away, this is not the route.

Frequently asked

Do I really need the baggage certificate? Nobody ever asked for it at the airport.
A classic mix-up. If you fly with just cabin and hold luggage, nobody usually asks for anything — the traveller allowance covers accompanied baggage. The baggage certificate exists for something else: when you ship a container or a consignment of goods from outside the EU (furniture, boxes, appliances) and want customs to let them in with duty relief and a VAT exemption. Without the certificate and proof of residence, that shipment is treated as a normal commercial import and pays duties + 23% VAT. So: to carry two suitcases, forget it; to clear a container with your whole home, it is essential.
Do I have to sort out the relief BEFORE shipping my things, or do I pay VAT?
Sort out the paperwork first. The relief is granted at the moment of customs clearance, based on the baggage certificate, the inventory and proof of residence — both abroad and here. If the container arrives before you have legal residence in Portugal and the documents ready, customs has no way to apply the relief and it clears as a normal import, with duties and 23% VAT. The right order: take up (or have arranged) residence in Portugal, request the baggage certificate at the consulate, gather proof of your residence abroad, and only then ship. The import must happen within 12 months of the move.
I am coming from outside the EU with furniture and my car. Is it all one process?
No — they are two parallel processes. The furniture and other personal belongings follow the customs relief of Regulation 1186/2009 (with a VAT exemption), via a customs import declaration, usually handled by a licensed customs broker. The car follows the ISV exemption of Article 58 of the ISV Code, via the Vehicle Customs Declaration (DAV) on the Portal das Finanças, and also needs the certificate of conformity (IMT model 9) and the inspection for the Portuguese plate. Different documents, different forms — but the same 12-month window and the same proof of residence.
What conditions must the car meet for the ISV exemption?
Five, cumulative. Being over 18; having lived abroad for at least 6 months; having bought the car under normal taxation (no tax break on export); owning the vehicle, registered in your name, for at least 6 months before the move; and applying within 12 months of the transfer of residence. It is one vehicle (car or motorcycle) per person, and you can only use the exemption once every 10 years. Mind the aftermath: for 12 months after registration you cannot sell, rent out or lend the car, or the full ISV becomes due.
What if I move from another EU country — Germany, France, Spain?
For your belongings, far simpler: inside the EU there is free movement of goods, so there is no customs, no VAT on entry and no baggage certificate. Just keep invoices or an inventory in case the tax authority ever asks. The car, though, is the same story: the ISV exemption of Article 58 applies both to people arriving from a third country and from another EU Member State, with the same conditions (6 months of residence, 6 months of ownership, apply within 12 months). You still have to legalise and register the car in Portugal.
How much does it cost and who handles the clearance?
The ISV exemption request is free on the Portal das Finanças. Importing goods from outside the EU is usually handled by a licensed customs broker — the service has a cost, but it avoids mistakes that cost you the relief. The baggage certificate carries a consular fee, which varies by consulate and local currency. Add the car’s technical costs (inspection, certificate of conformity). The final decision on the relief is always customs’, case by case — confirm with the tax authority or your broker before you ship anything.
OFFICIAL SOURCES
DISCLAIMER
An informational simulation, not customs or tax advice. The conditions, deadlines and documents follow Council Regulation 1186/2009, the ISV Code and the official AT and consular pages as of July 2026, but the decision on the relief is always customs’, case by case, and there are special situations (inheritance, marriage, aid workers, diplomats, students, stay restrictions) with rules of their own. Confirm with the Tax and Customs Authority (customs) or a licensed customs broker before shipping goods or legalising your car.