Importing personal goods to the Azores islands?

In Portugal (Azores & Madeira), Value Added Tax (VAT) / (Imposto Sobre o Valor Acrescentado - IVA) is applied to most goods and services, including imported goods, and is, as a rule, included in the price payable by the consumer. When you transfer your residence from a country outside the European Union to Portugal, the goods you bring with you are considered to be imported and, as a rule, are subject to taxation.

However, your personal belongings and those of your family that is not of a commercial nature and are not intended for any economic activity may be exempt from VAT. This includes, for example, the normal household contents (furniture, domestic appliances, clothing, ....), any tools you use in your activity/job, your children's bicycles, or your private vehicle.

Citizens who have lived outside the European Union for more than 12 consecutive months, when they change their residence to Portugal, can import their personal goods, with duty-free/ VAT (IVA tax in Portuguese) exemption.

Required documents:

• Signed (original, handwritten), in triplicate (three originals), and dated Statement

• Self-addressed envelope

• Copy of Passport

• Documentation proving the date when you started residing in the US/Canada or proof that you have resided in the US or Canada for at least 12 months

• Documentation declaring the date that your residence in the US/Canada will cease Change of residence statement

• If you do not have Portuguese citizenship, you must provide a copy of your residency visa or residency permit for Portugal.

To import an automobile you should obtain a Certificate for Importation of an Automobile Vehicle.

I have been living in the US/Canada for a few years and now I intend to permanently return to Portugal. Can I bring my car?

Yes. If you are a Portuguese national, who is over 18 years old, living in the US/Canada for twelve months or longer, and own a vehicle for a minimum of six months counting from the date on the respective title, you can take your car when you return to Portugal, duty-free. The requests for car tax exemption by transfer of residence from a foreign country to Portugal are now exclusively done at Portal das Finanças by electronic transmission. In order to do so, registration will be required at:

https://www.acesso.gov.pt/unauthed/novoUtilizadorForm?partID=PFIN&path=/at/html/index.html