At the invitation of the Portuguese Tax and Customs Authority (AT), WCO Secretary General Dr. Kunio Mikuriya visited Lisbon, Portugal on 22 March 2023 to discuss Customs-Tax cooperation and support to the Community of Portuguese Language Countries (CPLP) with the AT management team.

Secretary General Mikuriya and Mr. Wataru Sakata, Japan’s Commissioner of the National Tax Agency (former Director General of Japan Customs) were welcomed by Ms. Helena Borges, Director General of AT, at the Portuguese Ministry of Finance. Her team shared the experience of Portugal on Customs contribution to VAT refund for foreign visitors and VAT collection for cross-border E-Commerce.  These measures were facilitated by e-invoices (electronic invoices) and the sharing of data between Customs and Tax authorities.  Dr. Mikuriya also exchanged views with the AT management, including Ms. Ana Paula Raposo, Deputy Director General for Customs, on the support of the WCO to the CPLP.

All participants agreed on the benefit of close Customs-Tax cooperation, especially in the area of VAT collection in assuring the sound development of e-commerce and improving the business environment, including the tourism industry.  They also agreed on the importance of international standards and cooperation as Portuguese cross-border e-commerce regime is based on the WCO Framework of Standards and the EU regulations.