# Importing a Car from Outside the EU to Portugal (2026)

Source: TugaCarro (https://tugacarro.com/en/importar-carro-fora-da-ue/). Updated: 2026-10-16. ISV calculator: https://tugacarro.com/en/simulador-isv/

The UK, USA, Switzerland and other countries outside the European Union. Which taxes you pay, in what order, and when you pay nothing.

> General information, not legal or tax advice. Amounts are estimates. Always confirm with the Autoridade Tributária e Aduaneira (AT) and the IMT (Instituto da Mobilidade e dos Transportes) before you buy.

## Summary in numbers

- Customs duty: 10% on the customs value (price + freight + insurance). 0% only if the car was manufactured in a country with an agreement with the EU and there is proof of origin.
- ISV: as a new car. A used car with a non-EU registration gets no age reduction.
- IVA (VAT): 23% on customs value + duty + ISV.
- Relocation: if the conditions are met, you pay no ISV, no duty and no IVA.

[Calculate your case](https://tugacarro.com/en/simulador-isv/).

## 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 The former exception for cars manufactured before 1970 was repealed on 1 July 2023 (Lei 20/2023).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.

## 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](https://tugacarro.com/en/importar-carro-alemanha/).

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 |

For ISV, 6 months abroad is enough; for duty and IVA it is 12 months outside the EU. Nationality makes no difference: what counts is the change of residence. Basis: CISV art. 45 (12-month deadline), 47, 48 (once every 10 years) and 58 to 61; Regulation (EC) 1186/2009. One ruling of the Northern Central Administrative Court (TCA Norte, 31 October 2024) read the ownership period more strictly: if you are at the limit, ask the AT for a binding ruling.

## The process in 4 steps

1. **Purchase and proof of origin**
2. **Transport and customs entry**
3. **Declaration to the AT and payment of taxes**
4. **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 | Ask through the form |
| New-listing alerts with an ISV button (ISV, total cost and margin estimate) | Yes, on Telegram | [@TugaCarroBot](https://t.me/TugaCarroBot) |

You can do it on your own. A mistake with origin, type approval or deadlines costs thousands of euros.

Request calculation and proposal Open in Telegram

## 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.

## Tools

- ISV calculator with "outside the EU" mode: https://tugacarro.com/en/simulador-isv/
- JSON API without authentication (import cost): https://tugacarro.com/api/public/import-cost?origin=GB&cilindrada=1968&co2=112&fuel=diesel&year=2019&price=15000&freight_eur=1200
- TugaCarro bot on Telegram: https://t.me/TugaCarroBot