An order of three identical T-shirts sent to Portugal from outside the European Union can have 5 € of customs charges before VAT. If the box brings a t-shirt and a pair of shoes, the same calculation gives 10 €. In the CTT’s examples, what changes is the number of lines in the customs declaration.
The Union handling fee of €2 per line has been applied since 1 November 2026 to goods imported in the context of distance sales. In eligible consignments of intrinsic value up to €150, it is added to the temporary customs duty of €3 per line, in force since 1 July. For those who will buy at Black Friday on 27 November, the price announced can be only a part of the cost of the order. Tax and Customs Authority · Examples from CTT
How do the €2 fee and €3 duty add up?
Customs refers to each line of goods on the declaration as an item. In a shipment, equal units can stay on the same line. Different products, such as clothing and footwear, may require different lines. Classification depends on the declared data, so two references with similar names on the store’s website may have different classifications. Manual of the Tax Authority
| Content of the consignment | Customs duties | Handling fee | Total before VAT |
|---|---|---|---|
| Three identical T-shirts | 3 € | 2 € | 5 € |
| A T-shirt and a pair of shoes | 6 € | 4 € | 10 € |
The table uses the examples published by CTT and shows only the two customs charges. To reach the final cost you also have to count on VAT, shipping and the possible customs clearance service of the carrier. This service has its own tariff. CTT quotes, for example, €7 plus VAT for consumer purchases from businesses up to €150 at the applicable level, with exceptions, including when the charges have already been settled in the purchase. CTT terms and rates
What happens above 150 €?
The €150 refers to the intrinsic value of the shipment. As a rule, it corresponds to the value of the goods, excluding transport and insurance when they appear listed separately on the invoice. The fixed duty of €3 covers eligible consignments up to that amount, including purchases in which the IOSS scheme is used to charge VAT on payment and postal consignments covered. Above that limit, the duties follow the general scheme, which depends on the product, value and customs origin. The handling fee of €2 per line also applies to distance sales imported above €150. European Commission customs guidelines
What the shop charges at checkout
iHerb says to show the duty and handling fee at checkout and apply an automatic discount that covers them in orders from 15 €. Shipping has separate terms. In the Global Air option, the brand indicates €6 in shipping on orders below €40. On eBay, the charge depends on the shipment: in shipping programs managed by the platform, the applicable charges are presented and charged in payment. In other methods, the carrier may charge whatever is due before delivery. They are published by companies, consulted on November 14th. Shipments from iHerb to Portugal · Import charges on eBay
What to check before ordering
Select Portugal as a destination and confirm where the goods come from. In a marketplace, each seller can dispatch from a different location. An order shipped from Spain with goods already in free circulation in the Union does not go through a new import just because the seller is based outside the EU. A shop with prices in euros and a Portuguese page can dispatch directly from a third country. European Commission on goods sent from within the EU
On the last screen, look for the shipping cost and what import charges are covered. ‘VAT included’ informs about a portion of the account. If the store indicates that it has also collected the duty and handling fee, keep the invoice and the confirmation. If a payment request arrives, please refer to the shipment from the transporter’s website and compare the items with what you have already paid. For orders processed by the CTT, the status and the values are available on the customs clearance portal. How to consult and pay on the CTT portal
For those who sell online, the same information must be visible on the phone during the campaign. It is worth testing if the change of seller or delivery option changes the total and if the customer can understand why before paying. What to review before launching an online store