You may import a motor vehicle tax-free, provided that:

- The vehicle is for private use only

- The registered owner of the vehicle is transferring his residence from another EU member state where he has been resident for at least 185 days

- The vehicle was purchased fully tax-paid in its registered owner's former country of residence

- The vehicle has been used by its registered owner in his former country of residence for at least six months

For more information see the British Consulate website www.ukinportugal.fco.gov.uk/en.