We transcribe Article 51º of Law 26 / VIII / 2013 that regulates the regime of tax exemptions.

Permanent Return of non-residents

1. Non-residents returning permanently to the country shall be exempt from customs duties when bringing personal property and equipment, including a car, considering for this purpose individuals of nationality or Cabo Verdean origin who have a habitual residence abroad for a period of more than four years as a result of personal or professional ties.
2. The exemption provided for in item 1 applies to students residing abroad, except for the importation of vehicles, as well as furniture and equipment in new condition.
3. Diplomatic and consular officers, public officers on leave and employees of companies located abroad are excluded from this benefit.
4. Light vehicles for personal use may only be driven by the interested party, the spouse and children or in case of incapacity of the beneficiary by a driver with written authorization from the Director of Customs.