Alcohol regulations in Portugal

Licences needed

Industrial Activity Title (Título Digital de Instalação e Exploração do SIR), Environmental/Sanitary Clearances, Food Business Registration (DGAV), and Tax Warehouse Authorization (Entreposto Fiscal de Produção) with Authorized Warehousekeeper status (Depositário Autorizado)

Authority

Autoridade Tributária e Aduaneira (AT) for tax/excise warehouse; DGEG / IAPMEI / Municipal Councils under SIR; DGAV for food hygiene

Documents

SIR project declaration, site plans, fire safety certification, environmental impact assessment/license (via APA where applicable), HACCP protocol, criminal record and tax clearance certificates, fiscal security guarantee (garantia fiscal), distillation apparatus calibration documentation

Fees

SIR administrative fees vary by industrial installation category; AT warehouse authorization does not carry a major flat fee but requires posting a mandatory excise financial guarantee

Time to obtain

3 to 9 months depending on industrial classification, public consultations, and facility inspection

Who can import

Any registered commercial entity in Portugal with an active Tax Identification Number (NIF), VAT registration, and an EU EORI (Economic Operators Registration and Identification) number. To hold or move goods under excise duty suspension, the entity must be registered as an Authorized Warehousekeeper or Registered Consignee (Destinatário Registado) with AT

Licences or registrations

EORI number; excise registration in the Excise Movement and Control System (EMCS / SIAC)

Authority

Autoridade Tributária e Aduaneira (AT)

Documents

Single Administrative Document (SAD / DU), Commercial Invoice, Transport Document (CMR/Bill of Lading), Packing List, Certificate of Origin, and electronic Administrative Document (e-AD / e-DA) if under duty suspension

Fees

EORI registration is free; standard customs declaration processing and handling fees apply

Time to obtain

EORI issuance takes 1 to 3 business days; excise operator authorization takes 1 to 3 months

Required: no Process: Portugal does not operate a pre-market brand or label registration system (no state COLA or mandatory brand pre-approval). Spirits compliant with EU and national food safety and labeling laws can be marketed…

No state import monopoly exists. Non-EU commercial imports must clear customs through an Importer of Record holding an EORI number. Spirit drinks packaged for direct retail sale to consumers must have the official Portuguese tax…

0% (customs duty-free) for most spirits under HS 2208 (including whisky, rum, gin, vodka, and grape brandies) under the EU Common Customs Tariff for third countries, subject to standard non-preferential MFN terms.

Excise Duty (IABA - Imposto sobre o Álcool, Bebidas Alcoólicas e Bebidas com Açúcar): €1,602.51 per hectolitre of pure alcohol (hlpa) in mainland Portugal (€16.0251 per litre of pure alcohol). Madeira Autonomous Region rate is…

Private retail system; spirits may be sold by licensed supermarkets, grocery stores, specialized bottle shops, bars, restaurants, and hotels. Off-premise retail sale of alcoholic beverages is legally prohibited between 00:00…

allowed; online vendors must ensure age verification verifying the buyer is at least 18 years of age prior to sale, delivery drivers must verify identification upon handover, and distance sales must comply with applicable…

Must comply with Regulation (EU) 2019/787 and Regulation (EU) No 1169/2011. Mandatory information includes legal category name, nominal volume, alcoholic strength (% vol), lot identification, name and address of the EU producer…

Regulated under the Portuguese Advertising Code (Decreto-Lei n.º 330/90, as amended) and the ARP Self-Regulation Code. Television and radio broadcasting of alcohol advertising is strictly prohibited between 07:00 and 22:30.…

Governed by Regulation (EU) 2019/787: minimum ABV is 40% for Whisky/Whiskey; 37.5% for Rum, Vodka, Gin, and Aguardente bagaceira (grape marc spirit); 36% for Brandy/Weinbrand; and 96% for neutral ethyl alcohol of agricultural…

No dry counties or dry municipalities exist. Statutory restrictions apply to specific venues: sale, provision, and consumption of alcoholic beverages are prohibited in health facilities, educational facilities (primary,…

Following a 10% increase in the spirit excise tax (IABA) in 2024 to €1,602.51/hlpa, the Portuguese Government maintained the duty rate frozen across 2025 and 2026 to ensure market predictability and combat cross-border duty…

Portugal features strong, steady consumer demand for premium international spirits—particularly single malt whiskies, aged rums, and premium gins—bolstered by a vibrant hospitality and international tourism market. The…

1. AICEP Portugal Global - Tax on Alcohol and Alcoholic Beverages (IABA)
2. PwC Portugal - Worldwide Tax Summaries: Portugal Corporate Other Taxes (Excise Duties)
3. Diário da República - Código dos Impostos Especiais de Consumo (CIEC) e Portaria n.º 117/2015
4. European Commission - Access2Markets EU TARIC Database (HS 2208)
5. US TTB - International Alcohol Regulations: Portugal
6. Lusa / AMAN Alliance - Spirits Companies Call for IABA Stand-Still in State Budget