E-commerce Portugal-US: a complete export and import guide in 2025

Introduction

Selling online from Portugal to the United States — and importing from the US into Portugal — requires tighter customs and tax compliance in 2025. In July 2025, the United States and the European Union announced an understanding that sets a 15% base tariff for most EU-origin goods entering the US (with sector-specific exceptions). This reduces the risk of tariff escalation and gives greater predictability to Portuguese exporters.

Some Portugal-US e-commerce export and import rules you should know about.

Additionally, the US announced the suspension of the “de minimis” regime (duty-free up to USD 800 per shipment) from 29 August 2025. In practice, even low-value commercial consignments will be subject to tariffs and formal entry procedures, directly affecting price formation, delivery times, and customer experience.

This guide answers three key questions:

1. Export rules for products sold by e-commerce from Portugal to the US;
2. US import rules when those products arrive;
3. Import rules in Portugal for goods shipped from the US.

Note: This article is informational and does not replace legal or customs advice. Always confirm the applicable schedule in the HTSUS (Harmonized Tariff Schedule of the United States), EU legislation, and customs guidance before shipping.

You can consult: Harmonised Tariff Schedule and United States International Trade Commission – HTSUS if you prefer to consult US tariffs directly.

You can also consult the harmonised codes on the Finance Portal or on the European Commission’s website.

Let’s talk about the main Portugal-US e-commerce export and import rules.

1. Exporting from Portugal to the US (e-commerce)

1.1. Preparation in the EU/Portugal

• EORI — Economic Operators Registration and Identification number: mandatory for EU customs formalities.
• Export declaration: file electronically with the national customs authority; exports are zero-rated for VAT provided you keep proof of exit.
• Commercial documents: commercial invoice, packing list, clear description, tariff classification (HS/HTSUS code), origin (“Portugal”), customs value (goods + freight + insurance where applicable), weight, and Incoterms.
  (See general EU rules for exports and VAT exemption for exports in the VAT/EU framework.) Tax Summaries

1.2. Tariff classification (HTSUS)

Correct classification determines the duty rate, any product-specific rules (e.g., FDA for foods/cosmetics, FCC for radio-frequency equipment, CPSC for children’s products) and possible additional measures. Use the official HTSUS or SH (Harmonised System) to identify the product code and check legal notes.

Good practice:

• Identify the chapter/sub-chapter that best describes the product;
• Validate rules of origin and legal notes for the heading;
• Avoid “generic” catch-all codes — they increase the risk of holds and reclassification at the border.

1.3. Origin marking

US regulations require country of origin marking (“Portugal”) visible and legible on the goods and/or packaging. Non-compliance can lead to detentions and penalties at the border (19 CFR Part 134).

1.4. Incoterms and checkout experience

• DAP (Delivered At Place): the buyer in the US pays duties/taxes upon arrival. Lower complexity for the seller, but poorer checkout experience due to unexpected costs on delivery.
• DDP (Delivered Duty Paid): the seller assumes US duties/taxes, including customs broker fees, and shows the final price at checkout, improving conversion. It implies extra processes and costs.

With the 15% base tariff and the end of de minimis, DDP becomes more predictable (known rate) yet more expensive; DAP shifts the burden to the buyer and increases abandonment risk. Adjust by category and price point.

1.5. Critical 2025 changes (tariffs and de minimis)

• 15% base tariff for most EU-origin goods entering the US (with sectoral exceptions, e.g., some metals). This base rate does not stack on previous rates; it works as a baseline.
• De minimis suspended from 29/08/2025: low-value commercial consignments no longer benefit from duty-free entry up to USD 800; they are processed with applicable tariffs via informal or formal entries.

1.6. Product compliance (examples)

• Foods/cosmetics/health: FDA rules.
• Electronics/radio: FCC requirements.
• Toys/children’s: CPSC rules.
• Textiles: fibre and origin labelling.
• Lithium batteries: air transport/safety rules.
  (These requirements are in addition to the HTSUS entry and apply by category.)

1.7. Price formation and total landed cost

Build your export price considering:

• (1) product cost;
• (2) packaging + insurance + international freight;
• (3) US tariff (15% base rate when applicable);
• (4) broker and other entry fees;
• (5) margin, returns and last-mile costs;
• (6) collection of sales tax when your channel requires it (many marketplaces auto-collect).

2. What happens on US import (arrival)

2.1. Customs entry

The carrier/filing party presents the entry to CBP (U.S. Customs and Border Protection) based on the HTSUS, invoice, packing list, origin and Incoterms. CBP may inspect, reclassify, re-value and require evidence of compliance with other agencies (FDA, FCC, CPSC, etc.).

2.2. Effect of the de minimis suspension

Until 28/08/2025 the USD 800 daily threshold (Sec. 321) applied per addressee. From 29/08/2025, duty-free de minimis treatment is suspended, so more entries bear tariffs and require formalities, even at lower values. Plan costs and timelines accordingly. U.S. Customs and Border Protection

2.3. Applying the base tariff

With the EU–US understanding, the 15% base tariff applies to most EU-origin goods, giving predictability to your landed cost. Some sectors retain specific regimes; always check the HTSUS line and legal notes.

2.4. Working with US partners

• Marketplaces often collect sales tax automatically.
• 3PL and US warehouses can act as importer of record in DDP flows, under contract and guarantees.
• Consider consolidation and forward stocking for top-sellers to reduce unit cost and delivery time.

3. Importing in Portugal goods shipped from the US (sales to customers in Portugal)

3.1. VAT and customs duties

Since 1 July 2021, all EU imports are subject to VAT, regardless of value (the former ≤ €22 exemption was abolished). For shipments up to €150, IOSS (Import One-Stop Shop) allows VAT to be collected at checkout and simplifies clearance. Customs duties apply on values above €150 (in addition to VAT).

• Portugal VAT rates: standard 23% on mainland; 16% in the Azores; 22% in Madeira; reduced rates (13% and 6%) for specific categories.

3.2. ICS2 — security and pre-arrival data

ICS2 (Import Control System 2) is the EU platform for pre-arrival safety and security data (“ENS — Entry Summary Declaration”). In 2025, obligations extend to additional modes (Release 3). Data quality (content, addressee, weight, codes) is critical to avoid holds and delays.

3.3. Customs clearance in Portugal

• With IOSS (≤ €150): VAT was collected at checkout, usually speeding release.
• Without IOSS or > €150: the addressee is notified to pay VAT/duties plus presentation/clearance service fees charged by the operator. Set expectations on product pages and at checkout to minimise refusals.

3.4. Product compliance in the EU/Portugal

When importing from the US to sell in the EU/Portugal, check: CE marking where applicable (electronics, toys, PPE, etc.); REACH/RoHS; labelling in Portuguese and an EU-based responsible party; and extended producer responsibility for packaging (eco-contributions). Requirements vary by category.

4. Impact on price formation, margins and customer experience

4.1. After 29/08/2025 (US)

• No de minimis: the cushion for low-value shipments disappears; all commercial shipments bear tariffs and processes. Recalibrate prices, shipping fees and returns policy.
• 15% base tariff: more predictability to structure DDP; under DAP, communicate delivery-time costs clearly to reduce checkout abandonment.

4.2. Practical playbook e-commerce shops

• Classify high-rotation SKUs in the HTSUS and confirm agency requirements (FDA/FCC/CPSC).
• Decide per SKU whether to use DAP or DDP and define thresholds.
• Consider forward stocking in the US and shipment consolidation.
• Update product pages and FAQs with tariff/tax and timing information; monitor checkout abandonment and adjust UX.

5. Checklists

5.1. Exporting from Portugal to the US

• EORI valid; access to customs portal/broker.
• Export declaration submitted; proof of exit archived.
• HTSUS confirmed (code + legal notes); product-specific agencies checked (FDA/FCC/CPSC, etc.).
• Origin marking “Portugal” compliant with US rules.
• Incoterms defined (DAP vs DDP) and customs broker engaged in the US.
• Price formation updated to include 15% base tariff and the end of de minimis on 29/08/2025.

5.2. Importing from the US to Portugal

• IOSS (≤ €150) with VAT charged at checkout; otherwise prepare for clearance with consignee notification.
• ICS2: ensure complete ENS data with operators.
• EU compliance (CE/REACH/RoHS/labelling/EPR for packaging) per category.
• VAT Portugal: standard 23% (mainland) plus regional/reduced rates as applicable.

6. FAQs

7. Conclusion

In 2025, the Portugal–US corridor demands careful planning: the 15% base tariff adds predictability, while the suspension of de minimis removes the former advantage for low-value shipments.

On the EU/Portugal side, IOSS remains essential for consignments up to €150, and ICS2 increases the importance of accurate pre-arrival data.

By revisiting Incoterms, price formation, customer communications and logistics partnerships, you protect margins and improve customer experience.

To plan your Portugal to US e-commerce and comply with the Portugal-US e-commerce export and import rules, contact us, we are at your disposal.

Recommended outlinks

1. Suspension of “de minimis” in the US (White House Press Release) – official text determining the suspension of exempt treatment for low-value shipments from 29/08/2025.
2. EU-US agreement: 15% base tariff (Reuters) – framework for the transatlantic understanding and key figures.
3. HTSUS – Official US Tariff (USITC) – search for the tariff code and respective legal notes for your product.
4. IOSS – Single Import Window (European Commission) – VAT rules on imports of up to €150 and how the system works.