IMT and transport

Missing or incorrect goods movement documents

Tax inspectors may check whether the document accompanying goods was issued, transmitted and available. The goods, transaction and statutory exclusions determine the duty.

What to check in your case

Compare departure with the issue time and any Portuguese tax authority transmission code. Identify sender, recipient and carrier. If an exclusion is claimed, document the actual purpose of the journey.

Documents for your defence

Full notice or decision, front and back, and evidence of the date of service.

  • Goods movement note or invoice and tax authority transmission code
  • Dispatch order, loading and unloading locations and times

Legislation and official sources

Information checked on 7 November 2026.