Your Household Goods Come In Free After a Year Abroad, and the Same Sentence Takes Your Car Back Out
Answer
The general rule applies to you
No exception is recorded for citizens of Portugal on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
195 exceptions recorded across 74 countries · none match Portugal to Iceland · Bringing your belongings
Iceland is outside the Union customs union, so Council Regulation (EC) 1186/2009 - the instrument that gives relief on personal property across the member states - does not reach it. The Icelandic instrument is section 6 of the Customs Act 88/2005, which lists what comes in free of duty, and the relevant item is the fourth: the household goods of people moving their residence to Iceland, provided they had a fixed residence abroad for at least one year before moving here. Two limits sit in the same provision. The relief does not extend to vehicles or other motor vehicles, so a car moved with the household is outside it entirely. And the minister may, by regulation, restrict the relief by reference to use, categories of goods or a maximum value, taking account of how long the person was abroad, the size of the family and other circumstances. A traveller's ordinary baggage is free under the second item of the same section where customs are satisfied it is travel necessities for the person's own use on the journey, and residents returning have separate money allowances for goods bought abroad or in a duty-free shop.
At a glance
- Qualifying time abroad
- A fixed residence abroad for at least one year before moving here
Section 6(4) of the Customs Act 88/2005. The Act says fixed residence rather than any stay, so the test is where you lived, not how long you were away.
- What is excluded
- Vehicles and other motor vehicles
Section 6(4), second sentence. The exclusion is in the provision itself rather than in a regulation, so no ministerial decision can bring a car inside it.
- Ministerial power to narrow it
- By use, category of goods or maximum value, having regard to time abroad, family size and other circumstances
Section 6(4), third sentence. The regulation made under it was not located, so what limits apply in practice is not stated here.
- Ordinary travel baggage
- Free, where customs are satisfied it is travel necessities for your own use on the journey
Section 6(2)(a) of the Customs Act. This is the allowance a visitor uses; section 6(4) is the one a person moving house uses.
- Does Regulation (EC) 1186/2009 apply
- No - Iceland is outside the Union customs union, and the relief is in the Icelandic Customs Act instead
The EEA Agreement, which Act 2/1993 gives the force of law in Iceland, is a free-trade and internal-market agreement and does not create a customs union. Section 5 of the Customs Act charges duty on goods imported into the state's customs territory.
Requirements
- A fixed residence abroad for at least one year before moving to Iceland
- That what is being brought in is a household - buslod - rather than goods for sale
- A separate customs treatment for any vehicle, which the relief does not cover
- Compliance with any ministerial regulation restricting the relief by use, category or value
In detail
What being outside the customs union costs you
A person moving from Germany to France brings their household under Council Regulation (EC) 1186/2009 and under a common tariff. A person moving from Germany to Iceland does not: the EEA Agreement is an internal-market agreement, not a customs union, and the Icelandic Customs Act charges duty on goods entering the customs territory regardless of where they came from. The relief that makes a household move possible is therefore a national one, in a national Act, with a national condition - one year of fixed residence abroad - and a national exclusion for vehicles. Denmark, Finland and Sweden all rely on the Union instrument, so this is the first point at which Iceland's record on this topic cannot be compared with theirs clause by clause.
The vehicle exclusion is in the statute, not the regulation
Section 6(4) does two different things in two sentences. The second excludes vehicles and other motor vehicles outright, and it does so in the Act. The third lets the minister narrow the relief further by regulation. The order matters: a regulation can take more away but cannot give the car back, so anyone moving to Iceland with a vehicle is in a different regime from the start and should not expect a concession to appear in the regulation.
What applies to you
Nothing changes for a citizen of Portugal
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Búslóð manna sem flytjast búferlum hingað til lands, enda hafi viðkomandi haft fasta búsetu erlendis í a.m.k. eitt ár áður en hann fluttist til landsins. Tollfrelsi samkvæmt þessum lið tekur ekki til ökutækja eða annarra vélknúinna farartækja.»Our translation - not official
The household goods of people moving their residence to this country, provided the person has had a fixed residence abroad for at least one year before moving to the country. The exemption from duty under this item does not extend to vehicles or other motor vehicles.
About this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
«Ráðherra getur með reglugerð takmarkað niðurfellingu samkvæmt þessum lið við notkun, vöruflokka eða hámarksverð að teknu tilliti til dvalartíma erlendis, fjölskyldustærðar og annarra aðstæðna.»Our translation - not official
The minister may by regulation restrict the relief under this item by reference to use, categories of goods or a maximum value, having regard to the time spent abroad, the size of the family and other circumstances.
About this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
«Jafnframt venjulegur farangur ferðamanna sem koma hingað til lands frá útlöndum, enda sé að mati tollyfirvalda um ferðanauðsynjar til eigin nota þeirra á ferðalaginu að ræða.»Our translation - not official
Likewise the ordinary baggage of travellers arriving in this country from abroad, provided that in the view of the customs authorities it consists of travel necessities for their own use on the journey.
About this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
«Fatnaður og aðrar ferðanauðsynjar hér búsettra manna sem látist hafa erlendis.»Our translation - not official
The clothing and other travel necessities of persons resident here who have died abroad.
Quoted because it shows the shape of the section: a list of specific, named situations rather than a general relief with exceptions.
Read it at the sourceAbout this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
«Af vörum, sem fluttar eru inn á tollsvæði ríkisins, skal greiða toll eins og»Our translation - not official
On goods imported into the state's customs territory, duty shall be paid as
The sentence continues by referring to the customs tariff. It is the charging provision section 6 cuts into.
Read it at the sourceAbout this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source
Practical notes
The ministerial regulation under section 6(4), which may restrict the relief by use, category of goods or maximum value, was not located and not read. No value limit is published here because none is in the Act.
What customs treatment a vehicle does get on a household move was not established. Section 6(4) excludes it from this relief and says nothing about what applies instead.
The traveller's money allowances in section 6(2)(b), (c) and (d) are printed in the lagasafn inside editorial brackets as substituted by later Acts, so the current amounts are not quoted here. The classes they apply to - residents returning, crew, and food - are in the Act.
Nothing published by Skatturinn, which administers customs, was read.
- consolidatesTollalog, 2005 nr. 88 18. mai
Lagasafn, Althingi · consolidated to 2026-10-01
About this source
The consolidated collection of Icelandic Acts, published under section 9 of the Act on Stjornartidindi and the Legal Gazette 15/2005. The minister is responsible for publishing it and a three-member editorial board appointed for five years at a time oversees it, one member nominated by the Speaker of Althingi; it is hosted on the parliament's own site. Each edition carries a number and a date - the one read here is Utgafa 158a, Islensk log 1. oktober 2026 - and an Act is served at a pinned address of the form https://www.althingi.is/lagas/<edition>/<year><number>.html, with /lagas/nuna/ as an always-latest alias. Every Act's header prints the date it came into force and a Breytt med line naming every amending Act with its own commencement. Amending Acts are worked into the parent Act, new Acts are added and repealed Acts are removed at each update. Passages inserted or substituted by a later Act are printed inside square brackets with a numbered footnote naming the amending Act and section, and repealed provisions are printed as an ellipsis with the same kind of footnote, so the page shows what has gone as well as what is there. Treaties given the force of law are printed in full as schedules, which is how the EEA Agreement and the Nordic Convention on Social Security are readable in Icelandic inside the statute book. The parliament separately serves each Act as passed at https://www.althingi.is/altext/stjt/<year>.<number>.html.
Standing: Maintains the text in force
Cannot be cited for: The lagasafn is a statutory consolidation and it is still subordinate to the gazette: section 9(1) of Act 15/2005 says that where the lagasafn text and the text published in Division A of Stjornartidindi diverge, the Stjornartidindi text governs. It must not be cited as the authentic text. It is a snapshot and not a running text - the Um lagasafn page says it is updated as a rule three times a year, at the start of the year, in spring and in autumn, with the edition numbered by legislative session and lettered a, b or c - so an Act passed since the edition date is simply not in it, and the site keeps a separate Nylega samthykkt log page for those. The square-bracket convention means a figure substituted by a later Act is printed inside brackets with a footnote marker beside it, so the number is in the collection but is not quotable as a clean sentence; the amending Act's own text has to be used instead. The collection publishes Acts only: regulations are at island.is/reglugerdir and are a different publisher. It says nothing about how an agency applies an Act - no subsistence amount, no fee, no processing time and no country list is in it.
We re-read it every 60 days. More about this source