- the owner resided outside the Community at least twelve consecutive months, unless it is established that the person had intended to reside outside the Community for a minimum period of twelve months;
- the assets have been held by the owner and was used by him for at least six months before the date when he ceased to be resident in the country;
- the goods have been acquired under the general conditions of taxation in the country of origin;
- in the case of transportation, the owner must be qualified to driving, riding or flying it.
The applicant must make a request to the Director General of Tax Administration and Customs and submit it with the Customs where you want to meet the acts and customs formalities for the import of personal property used in his former habitual residence.
- list of goods you want to import, with a detailed description of each, its common name and the respective value;
- probationary certificate issued by the Portuguese diplomatic authorities in the country where the concerned party is coming from, certifying that the personal property, properly designated, were used by him in his former habitual residence for at least six months before the date when he ceased to have this residence the country of origin;
- identification and ownership documents of the means of transport, and the document entitling the applicant to driving, riding or flying it;
- document proving that the person concerned has established or will establish residence in Portugal, issued by the respective parish council, or copy of the document submitted to the Foreigners and Borders Service of the Ministry of Internal Affairs, to apply for a residence permit.