Portugal: Tax and Customs Authority prohibits the sale of CBD and THC in tobacco products.

The Portuguese Tax and Customs Authority (AT) published yesterday, November 26, 2025, an official letter explicitly prohibiting the sale in the national territory of products containing extracts or preparations based on the cannabis plant, including THC and CBD, in tobacco products. The decision follows clarifications requested by "various economic operators and customs offices" and was based on an opinion from Infarmed, which states that "Only substances or preparations based on the cannabis plant for medicinal purposes that are duly authorized may be made available.

In the official letter, the Tax Authority clarifies that, according to the current regulatory framework, the sale of the cannabis plant, its extracts and preparations, such as THC (Tetrahydrocannabinol) and CBD (Cannabidiol), is only permitted under the regime established in Decree-Law No. 8/2019 of January 15, i.e., exclusively for medicinal purposes. This regime requires a Marketing Authorization (MA), to be granted by Infarmed, IP.

The prohibition is categorical, affecting products that are equivalent to goods taxed by the Tobacco Tax, such as cigarettes or liquids for electronic cigarettes that include substances or preparations based on cannabis in their composition. The understanding of the Tax Authority and Infarmed is that cannabis extracts are covered by Table IC of Decree-Law No. 15/93, of January 22, which reinforces the restriction and places these substances outside of common commerce.

The Tax Authority justifies the publication of the official letter with the need to disseminate Infarmed's understanding among customs offices in order to harmonize the treatment to be given to this type of product.

“According to Decree-Law No. 8/2019, placing medicines, substances or preparations based on the cannabis plant for medicinal purposes on the market depends on obtaining a marketing authorization (MA), granted by INFARMED, IP, upon submission of the respective application. Given this understanding, products equivalent to those taxed under the Tobacco Tax (for example, cigarettes or e-cigarette liquids) and which contain substances or preparations based on the cannabis plant in their composition, cannot be marketed in the national territory,” concludes the document, signed by the Deputy Director-General of the Tax Authority, Fernando Campos Pereira.

The new guidelines therefore prevent any product containing cannabis extracts or preparations without the proper Marketing Authorization for medicinal use from being sold in Portugal. This measure represents a setback for economic operators who had hoped for a legal opening to the market for cannabis products in tobacco form in Portugal, both CBD and THC.

CBD is already regulated as a tobacco product, with specific taxes applied to CBD flowers and cigarettes, in European countries such as Belgium, Luxembourg, Estonia, Poland, and Austria. In April 2019, Belgium became the first EU country to regulate the marketing of dried hemp flowers with less than 0,2% THC, classifying them as a "tobacco product".

These are examples of successful regulation that have led to positive development in the sector. In Portugal, CBD flowers or pre-rolled cigarettes made from hemp are sold in cannabis shops as collector's items or decorative objects.

Read the full text of the Tax Authority's official letter here:
Circular Letter 25091/2025

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Laura Ramos

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With a degree in Journalism from the University of Coimbra, Laura Ramos has a postgraduate degree in Photography and has been a Journalist since 1998. Winner of the Business of Cannabis Awards in the category "Journalist of the Year 2024", Laura was a correspondent for Jornal de Notícias in Rome, Italy, and Press Officer in the Office of the Minister of Education of the 21st Portuguese Government. She has an international certification in Permaculture (PDC) and created the street-art photography archive “Say What? Lisbon” @saywhatlisbon. Co-founder and Editor of CannaReporter® and coordinator of PTMC - Portugal Medical Cannabis, Laura directed the documentary “Pacientes” and was part of the steering group of the first Postgraduate Course in GxP's for Medicinal Cannabis in Portugal, in partnership with the Military Laboratory and the Faculty of Pharmacy of the University of Lisbon.

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