Importing a Car from Outside the EU to Portugal (2026)
The UK, USA, Switzerland and other countries outside the European Union. Which taxes you pay, in what order, and when you pay nothing.
- Summary in numbers
- The car's origin decides the duty: 0% or 10%
- ISV: a used car from outside the EU pays as new
- 23% IVA: on what value
- Example: the same Golf, three scenarios
- Moving to Portugal with your car?
- The process in 4 steps
- How long it takes
- Common mistakes
- What we do for you
- Frequently asked questions
Summary in numbers
The car's origin decides the duty: 0% or 10%
What counts is where the car was manufactured, not where it was bought. A BMW made in Germany and bought in London pays 10%. Without proof of origin, customs charges 10% even if the car could have had 0%.
| Bought in | Duty 0% if… | Basis |
|---|---|---|
| United Kingdom | manufactured in the UK, with proof of origin | EU–UK Trade and Cooperation Agreement (TCA) |
| USA | manufactured in the USA, cleared between 1 July 2026 and 31 December 2029 | Regulation (EU) 2026/1455 |
| Switzerland | manufactured in Switzerland (and, in some cases, in the EU), with proof of origin | EU–Switzerland Free Trade Agreement of 1972 |
| Canada | manufactured in Canada, with proof of origin | CETA |
| Japan | manufactured in Japan, with proof of origin (phase-out date to be confirmed) | EU–Japan Economic Partnership Agreement |
| South Korea | manufactured in South Korea, with proof of origin | EU–Korea Free Trade Agreement |
| Other countries | we do not count on any preference: 10% | — |
An EU-made car coming back from a third country may have a duty exemption. Check before you buy.
ISV: a used car from outside the EU pays as new
- The age reduction applies only to cars with a registration in another EU country.
- A used car with a third-country registration is taxed as new (AT binding ruling P.23408, 8 August 2022). The former exception for cars manufactured before 1970 was repealed on 1 July 2023 (Lei 20/2023).
- In practice, a 2019 used car from outside the EU pays about 3 times the ISV of the same car with German plates.
- Electric cars: exempt from ISV.
Duty, ISV as new and IVA, with the ECB exchange rate
23% IVA: on what value
A car from a third country always pays IVA, used or new. The base is the customs value plus duty plus ISV, so the taxes stack up. 23% on the mainland, 22% in Madeira, 16% in the Azores.
Example: the same Golf, three scenarios
VW Golf 2.0 TDI, 2019, 1,968 cm³, 112 g/km WLTP. Price 15,000 €, freight and insurance 1,200 €. Figures from our calculation engine.
| Standard import | Made in UK* | Relocation | |
|---|---|---|---|
| Customs value | 16,200 € | 16,200 € | 16,200 € |
| Duty | 1,620 € (10%) | 0 € | 0 € |
| ISV (as new) | 5,037 € | 5,037 € | 0 € |
| IVA 23% | 5,257 € | 4,885 € | 0 € |
| Taxes | 11,914 € | 9,922 € | 0 € |
| Total with the car | 28,114 € | 26,122 € | 16,200 € |
*Illustrative scenario: this model is not made in the UK.
For comparison: the same car with German plates pays about 1,763 € of ISV and no duty or IVA. See the Germany guide.
Not included: type approval, inspection, registration, transport within Portugal and currency exchange.
Moving to Portugal with your car?
It is the strongest reason to bring a car from outside the EU: no taxes at all. But it has conditions, and failing one means paying the full ISV.
| Condition (general level) | ISV | Duty and IVA |
|---|---|---|
| Age | 18 or over | |
| Residence abroad | at least 6 months | at least 12 consecutive months outside the EU |
| Car owned before the move | for at least 6 months | for at least 6 months |
| How many cars | one per person | |
| When | application within 12 months of the move | entry within 12 months of the move |
| Afterwards | no selling, lending or renting for 12 months | the same, for 12 months |
Duty, ISV as new and IVA, with the ECB exchange rate
The process in 4 steps
Purchase and proof of origin
Transport and customs entry
Declaration to the AT and payment of taxes
Inspection, type approval and Portuguese registration
Step 4 is the most uncertain: a car without European type approval (typical case for the USA) may need modifications and individual approval.
How long it takes
Estimate, not an official deadline:
| Origin | From transport to registration |
|---|---|
| UK, Switzerland | 1 to 3 months |
| USA | 2 to 6 months |
Individual approval can take months.
Common mistakes
- Thinking that "used cars pay no IVA": it applies only within the EU.
- Using the ISV of a used European car: outside the EU there is no age reduction, and ISV can be 3 times higher.
- Counting on 0% duty just because you bought in the UK: what counts is where it was manufactured, with proof.
- Buying without proof of origin: 10% duty, and IVA applies on top of it too.
- Forgetting type approval: it can cost more than the saving.
- Selling the exempt car before 12 months: you pay the full ISV again.
- Mixing up 6 and 12 months of residence abroad.
- Missing the legal deadlines.
What we do for you
| Service | Today | How to get it |
|---|---|---|
| Exact calculation of duty, ISV and IVA for your car and the relocation scenario, with a reply by Telegram, WhatsApp or e-mail | Yes | |
| New-listing alerts with an ISV button (ISV, total cost and margin estimate) | Yes, on Telegram | @TugaCarroBot |
You can do it on your own. A mistake with origin, type approval or deadlines costs thousands of euros.
Frequently asked questions
How much does it cost to import a used car from the UK to Portugal?
You pay 10% duty (0% if it was made in the UK and you have proof of origin), ISV as a new car and 23% IVA on the total.
For a 2019 Golf 2.0 TDI at 15,000 €, taxes come to around 11,900 €. Use the calculator for your case.
Does a used car from the USA pay customs duty in 2026?
Cars manufactured in the USA and cleared between 1 July 2026 and 31 December 2029 have 0% duty (Regulation (EU) 2026/1455).
They must be of American origin. Cars made in another country pay 10%. Confirm with customs which proof of origin is accepted.
Why is the ISV on a car from outside the EU so high?
The ISV age reduction applies only to cars registered in another EU country.
A used car with a third-country registration is taxed as new (AT binding ruling P.23408), whatever its age: the former exception for cars manufactured before 1970 was repealed on 1 July 2023 (Lei 20/2023).
Do I pay IVA on a used car imported from Switzerland?
Yes.
A car from a third country pays 23% IVA (mainland) on the customs value, duty and ISV, even if it is used. The exception is relocation with the conditions met.
I am moving to Portugal. Can I bring my car without paying taxes?
Yes, if you meet the conditions: car owned for 6 months, 6 months living abroad (12 months outside the EU for duty and IVA), application within 12 months of the move, one car per person, no selling for 12 months.
Does an American car need type approval?
Usually yes.
Without European type approval, the car may need modifications and individual approval, which can take months. Check this before you buy.
Do I need help to import from outside the EU?
It is not mandatory, but mistakes with origin, type approval and deadlines are expensive.
Today we calculate the cost and reply by Telegram, WhatsApp or e-mail.