We transcribe Article 51º of Law 26 / VIII / 2013 that regulates the regime of tax exemptions.
- 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.
- 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.
- Diplomatic and consular officers, public officers on leave and employees of companies located abroad are excluded from this benefit.
- 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.
- List of goods
- Valid identification document
- Car Documentation
- Proof of residence abroad for a period of more than 4 years