2026 PORTUGAL REGULATORY CHANGES OPTATIVE CHARGE UPDATE
1. What is the regulatory change?
Effective 1st January 2026, the Portuguese Customs Authorities have updated the values of the existing “Optative Charge” (which is a mandatory regulatory charge by Customs Authorities, and not a DHL charge).
In Portugal, the VAT (Value Added Tax) calculation on imported goods includes also certain accessory regulatory costs (by Portuguese Customs), such as handling costs, up to the first destination in Portugal.
To simplify the accessory regulatory costs calculation, the Portuguese Customs Authorities provide an “Optative Charge” table with fixed values that importers must use when calculation the VAT amount (instead of calculating the actual accessory regulatory costs).
This ensures consistency and compliance with Article 17 of the Portuguese VAT Code, which requires inclusion of all costs up to the first destination in Portugal.
IMPORTANT: please note that, despite the naming “Optative Charge”, this is a mandatory charge by Portuguese Customs Authorities.
2. Why is this regulatory change happening?
The Portuguese Customs Authorities have increased the “Optative Charge” that must be applied to all dutiable shipments (B2B - Business to Business/B2C - Business to Consumer) imported into Portugal.
3. What is the “Optative Charge” that will be applied for VAT purposes?
The “Optative Charges” will be used by Portuguese Customs Authorities to calculate the VAT amount. The “Optative Charge” will be added in the VAT calculation:
Customs Value (Goods Value +Transport costs + insurance costs) + applicable Duties + “Optative Charge” * Portuguese VAT percentage = VAT amount
Optative Charge Example
|
- Air Shipment ≤ 150 EUR and below 10 KG |
≤ 3 days in |
> 3 days in |
|
Goods Value |
100,00 |
100,00 |
|
Freight |
20,00 |
20,00 |
|
Insurance |
10,00 |
10,00 |
|
Sub-Total (Customs Value) |
130,00 |
130,00 |
|
Duties |
0,00 |
0,00 |
|
VAT 23% |
29,90* |
30,77** |
|
Total Invoice |
159.90 |
160.77 |
* Customs Value 130 EUR * 23% VAT = 29.90 EUR
** Customs Value 130 EUR + “Optative Charge” 3,80 EUR = 133.80 EUR *23% VAT = 30.77 EUR
*** Please note that DHL has no control on the transit of Customs Clearance, therefore there is always a risk that Customs Authorities will apply the “Optative Charge” for VAT calculation for shipments
below 150 EUR and below 10 KG.
|
Air Shipment > 150 EUR |
≤ 30KG |
> 30KG |
|
Goods Value |
200,00 |
200,00 |
|
Freight |
20,00 |
20,00 |
|
Insurance |
10,00 |
10,00 |
|
Sub-Total (Customs Value) |
230,00 |
230,00 |
|
Duties |
0,00 |
0,00 |
|
VAT 23% |
55,53* |
61,67** |
|
Total Invoice |
285,53 |
291.67 |
* Customs Value 230 EUR + “Optative Charge” 11,43 EUR = 241.43 EUR *23% VAT = 55.53 EUR
** Customs Value 230 EUR + “Optative Charge” 38,15 EUR = 268.15 EUR *23% VAT = 61.67 EUR
The VAT calculation for Road shipments is handled in the same way as the above examples, the “Optative Charge” for Road Shipments is 6,75 EUR.
4. What is the impact for shippers from Rest of World to Portugal?
Shippers sending goods to Portugal should expect a higher calculated VAT amount because of the “Optative Charge”.
5. What can shippers do to avoid delays?
Ensure that the pre-calculated import Customs Duties and VAT are itemized separately on the commercial invoice. This enables the Portuguese Customs Authorities to review the pre-calculated VAT more accurately, without it being affected by the inclusion of Duties.
Ensure that the correct “Optative Charge” value is used in the calculation of the pre-calculated VAT.
The “Optative Charge” should not be itemized on the commercial invoice, as the inclusion may lead to confusion or misinterpretation by the Portuguese Customs Authorities during the import clearance process.
It is important that shippers provide complete and accurate Commercial/Proforma Invoice line-item data electronically via one of the DHL Express Electronic Shipping Solutions, with high-quality information.
