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Tariffs and regulations

Tariffs and duty rates are constantly revised and are subject to change without notice.

Austrade strongly recommends you reconfirm these prior to selling to Portugal.

For further information please see the Portuguese Ministerio das Financas website (in Portuguese only).

Tariffs and non-tariff barriers

Portugal is a member of the European Union (EU) and preference is given to associate members of the Union and to developing countries and European Free Trade Association (EFTA) members. The European Community has steadily replaced national rules and regulations with European-wide directives. These must be met in addition to all local and national regulations in Portugal.

Portugal is part of the harmonised trade system of the European Union. Common Customs Tariff (CCT) is applicable to goods from non-EU countries, including Australia. Most duties are ad valorem (per cent), based on the GATT Valuation Code (approximate cost insurance freight value). Specific duties are expressed in Escudos and are assessed on the net quantity or volume.

Special tariffs exist for:

  • tobacco
  • alcoholic beverages
  • petroleum
  • automotive vehicles

Non-tariff barriers

Import restrictions

Import control is administered by the Direcca-Geral das Relacoes Economicas e Internacionais of the Ministry of Economy. Non-liberalised imports are subject to two forms of import entry:

  • Import licences - restricted products and goods are subject to quantitative restriction (quotas) if required by EU regulations. The validity period is variable.
  • Import certificates - some agricultural and some industrial products. The validity period is variable.

Agricultural products are protected by quota, managed by a licensing system. Import of specified products without a quota license is prohibited. Products include:

  • cereals
  • rice
  • beef and veal
  • sugar and isoglucose
  • oils and fats
  • seeds
  • milk and milk products
  • wine
  • processed fruit and vegetables
  • sheepmeat
  • buffalo meat
  • goat meat

Meat & Livestock Australia (MLA) can also provide advice to meat exporters.

Other general information:

  • Import licences may be required for a limited number of items including textiles, agricultural products and dual- purpose products (eg. for civilian and military use).
  • Liberalised imports must be covered by an import declaration.
  • The import certificate is issued automatically; prior authorisation is not required.
  • The import declaration is primarily used to compile statistical records.
  • Exemptions may include periodicals of a cultural, scientific or technical nature, newspapers and other imports of value not exceeding 700 Euros.
  • Exchange control is administered by the Bank of Portugal delegated to authorised commercial banks.

Labelling, packing and marking

CE marking

CE marking protects consumers by ensuring that there is a common standard across Europe. Certain products can only be sold if they conform to the appropriate EU directives and show a CE Mark. The manufacturer is responsible for ensuring that the product meets the requirements of the relevant directive(s) and applies CE marking. Proof of Conformity should be made available in a form of technical documentation. The requirements impose procedures on the manufacturer and certain responsibilities are transferred to the importer. Once goods have entered the EU, whatever the member country custom through which the entry was made, they can circulate through EU territory without any additional restrictions.

Labelling

Labelling requires compliance with EU directives. Australian exporters should seek advice from their importers on packaging and labelling requirements prior to any commercial agreements.

Translation into Portuguese is almost always required. Australian exporters should request instructions from their importers prior to finalising any commercial transaction. There is likely to be some changes to traditional packaging and labelling required and/or specific requirements for some products, including pharmaceuticals, beverages and foodstuffs and toxic products.

Outer containers should be marked with their weight, the consignee's name and mark, the port mark, the country of destination and they should be numbered (to accord with packing list) unless the contents can be otherwise readily identified.

Marks on packages must correspond exactly with those shown on the bill of lading, commercial invoice and certificate of origin.

The country of origin must be indicated on all imports.

Manufactures of gold, silver or platinum must be stamped with a guarantee stamp or hallmark and, for this reason, must be forwarded on arrival to the Government Assay Office. A small fee is payable.

Margarine, pharmaceuticals, yarns, textiles and textile manufacturers, fertilisers, tobacco, wines, brandy and foodstuffs are subject to special marking and labelling requirements.

Labels for pharmaceuticals must indicate the composition of the product and the names of the representatives and the responsible pharmacist.

Special certificates

Foods and other items of animal origin require sanitary certificates issued by the approved authority in the country of origin. In Australia this is usually the Australian Quarantine and Inspection Service, the Department of Agriculture, Fisheries and Forestry-Australia or the relevant state department of agriculture. A health certificate must accompany food products from Australia.

A phytosanitary certificate must accompany shipments of plants including cut flowers, rooted plants, trees and shrubs, and plant products such as hay, straw and peat moss litter used as packing materials. This must be issued by the approved authority in the country of origin.

Seeds must be accompanied by a certificate issued by an appropriate authority in the country of origin supplying the names of the exporter and consignee, identification of the seeds, their weight, purity and their germination faculty (ie. viability).

Methods of quoting and payment

Quotes may be in any official currency, CIF or FOB (Incoterms 2000) by pro-forma invoice. Terms ranging up to 90 days may be requested.

Documentary requirements

Pro-forma invoice

Pro-forma invoices are advisable to obtain an authorisation to import (see also 'Import restrictions' above, to ascertain the type of entry document required).

Commercial invoice

No prescribed form. A minimum of two copies is required (although three is preferred) in Portuguese or English.

Must include a full description of shipment including the FOB value (Incoterms 2000), insurance and freight costs, marks and numbers of packages, weights, country of origin and terms of payment and delivery.

Fax signatures are not acceptable.

Certificate of origin

If required, a prescribed form must be obtained from Portuguese consulates. A minimum of two originals should be supplied. Fax signatures are not acceptable.

Certificate of insurance

Normal commercial practice and must be supplied. Advice of the importer or insurance company should be sought.

Bill of lading

No special requirements. To Order bills are acceptable.

Insurance

Normal commercial practice.

Weights and measures

The metric system.

Packing list

Usually required and must indicate the gross and net weights and the contents of each package.

Public health requirements

Most primary products require sanitary certification (see 'Special certificates'). Pharmaceuticals are subject to control by the Direccao-Geral de Saude.

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OECD Guidelines for Multinational Enterprises

Multinational Enterprises should be aware of the OECD Guidelines for Multinational Enterprises that provide voluntary principles and standards for responsible business behaviour in a variety of areas, consistent with applicable domestic laws. These Guidelines are endorsed and promoted by the Australian Government. For more information, go to the AusNCP website.

Bilateral agreements

Australia has social security agreements with several countries that address the issue of 'double super coverage' for employees sent to work overseas. To take advantage of these agreements, Australian employers sending employees overseas to work must apply to the Tax Office for a Certificate of coverage.

For more details, please visit the Australian Taxation Office website.

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