But the reverse situation applies with goods now being sent from Portugal to Britain which were previously dealt with as “expeditions” and cleared without duty by a General Licence they now require both an export licence from the Portuguese authorities and an import licence which may be given when a customs declaration is made at the port of entry.

For example, I now wish to send to beneficiaries of my estate works of art and décor, bric-a-brac and memorabilia many of which were brought to Portugal thirty years ago. At that time they were scrupulously inventoried and registered with the alfandaga. I know that each item will now need to be declared as an export. This action includes the submission of photographs and copies of receipts or other proof of ownership to the Ministry of Culture which has the right to pre-empt artefacts which are more than fifty years old. Despite having addressed many enquiries to the British authorities, I can find no positive information concerning the treatment and taxation of my possessions once they enter that foreign jurisdiction.

Can you please help to alleviate this uncertainty by indicating the correct procedure to be followed.

Roberto Knight Cavaleiro,
Tomar.