Exports and paperwork for dummies (not!)

Export Documentation from Portugal: What Leaves with the Goods and What Awaits Them

When goods are exported from Portugal to any country outside the European Union, two separate customs processes come into play — one on the EU side at departure, and another in the destination country upon arrival.

They serve different authorities, operate under different legal frameworks, and both must be correct for a shipment to be fully compliant at either end.

The Export Declaration — The EU Side

In Portugal, exports are declared electronically through the national customs system operated by the AT — Autoridade Tributária e Aduaneira — under the EU’s harmonised customs framework.

Historically, this declaration was referred to as the DAU (Documento Administrativo Único) — Portugal’s implementation of the EU Single Administrative Document (SAD). Today, the process is largely electronic under the EU’s Automated Export System (AES), although the terminology DAU/DU remains widely used in practice.

Its primary functions are:

• Declaring the goods as they leave EU customs territory

• Establishing the legal basis for VAT exemption on exported goods

• Generating proof of export and exit from the EU customs territory

The export declaration applies to exports from Portugal regardless of destination — whether goods are bound for the United States, the United Kingdom, Brazil, Japan, or elsewhere outside the EU.

Once the goods physically leave the European Union and the export movement is discharged in the customs system, the exporter obtains the documentary proof generally required to support zero-rating the transaction for VAT purposes.

The Import Declaration — The Destination Country Side

On the receiving end, every non-EU country operates its own customs authority and requires its own import declaration before goods can be cleared and released.

The document name, filing system, and procedural requirements vary by country, but the underlying purpose is broadly the same:

• Declaring the goods

• Classifying them under the local tariff schedule

• Assessing duties and taxes

• Identifying the party legally responsible for the import

That party — the Importer of Record (IOR) — carries legal liability for the customs entry in the destination country and is generally the only party entitled to request duty adjustments, protests, or refunds associated with that entry.

Below are some of the principal import declaration systems used in common export destinations for Portuguese and EU goods.

United States

CBP Form 7501 — Entry Summary

Filed with U.S. Customs and Border Protection by the importer or their licensed customs broker.

The form declares:

• The goods imported

• Their HTS tariff classification

• Customs value

• Applicable duties, taxes, and fees

The US system operates under a formal “liquidation” process, meaning duty liability can remain open for review and adjustment after entry.

Given the evolving US tariff environment and trade enforcement measures in recent years, the accuracy of the declaration and the identity of the importer of record can carry significant financial consequences.

United Kingdom

Import Declaration via CDS (Customs Declaration Service)

Filed with HM Revenue and Customs.

Since Brexit, goods arriving from Portugal are treated as standard imports into the UK and are subject to UK customs procedures and UK Global Tariff rules where applicable.

CDS has now fully replaced the older CHIEF system for customs declarations.

A UK EORI number is required for the importer.

Canada

B3 Customs Coding Form

Filed with Canada Border Services Agency.

The B3 form:

• Classifies goods under Canada’s customs tariff

• Declares customs value

• Assesses duties and GST/HST

Under the Comprehensive Economic and Trade Agreement (CETA), qualifying goods of EU preferential origin may benefit from reduced or zero customs duties, making correct origin documentation particularly important.

Australia

Import Declaration (N10)

Filed with Australian Border Force through the Integrated Cargo System (ICS).

Commercial imports above the low-value threshold generally require a formal import declaration.

Australia applies GST on imports in addition to any applicable customs duty.

Brazil

DI — Declaração de Importação

Filed through SISCOMEX and overseen by the Receita Federal do Brasil.

Brazil is widely regarded as one of the more administratively complex import jurisdictions globally.

Multiple federal agencies may be involved depending on the product category, and duties and taxes can include:

• II

• IPI

• PIS

• COFINS

• ICMS

An experienced local customs broker is typically essential.

Japan

Import Declaration — Customs Form C-5020

Filed with Japan Customs under the Ministry of Finance.

Japan maintains a comparatively streamlined customs environment, and the EU-Japan Economic Partnership Agreement provides preferential tariff treatment for many qualifying EU-origin goods when the appropriate origin documentation accompanies the

shipment.

China

Import Goods Declaration (进口货物报关单)

Filed with the General Administration of Customs of China (GACC).

China’s import regime includes extensive regulatory controls in certain sectors, particularly:

• Food products

• Agricultural goods

• Medical and regulated products

Product registration, labelling compliance, and licensing requirements can be substantial depending on the goods involved.

Import declarations are generally filed through licensed customs agents acting on behalf of the importer.

The Constant and the Variable

The EU export declaration is the constant — every export leaving Portugal must be properly declared through the EU customs system.

What changes is everything on the other side of the border.

Export Declaration (Portugal / EU)	Import Declaration (Destination Country)
Filed under EU customs rules	Filed under local national customs law
Submitted to AT — Autoridade Tributária e Aduaneira	Submitted to destination customs authority
Filed by exporter or customs representative	Filed by importer or licensed customs broker
Purpose: export control and VAT exemption	Purpose: import clearance and duty assessment
Establishes proof of export from the EU	Establishes import liability and release
Process is largely standardised across the EU	Systems and requirements vary by country

A correctly completed export declaration in Portugal does not guarantee that the import entry abroad is compliant.

The two processes operate independently, under separate legal jurisdictions and separate liabilities.

For exporters entering new markets, understanding what awaits the goods at destination — and ensuring the correct party is acting as importer of record — is just as important as getting the export declaration right in the first place.

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