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António Brigas Afonso

My professional work has been carried out in the Directorate General of Customs and Excise on Consumption, where I have held various management positions, and in particular the post of Deputy Director-General. I have published various works in the area of customs law and have been part of commissions which have drawn up draft legislation concerning excise duties and vehicle tax. During the last two Portuguese EU Presidencies, I chaired the Council’s Working Party on Tax Matters in Brussels.

Research areas: customs duty and excise duty.

Current activity: Member of the Technical Customs Board.


Academic and professional qualifications: Degree in Law from the Faculty of Law of the University of Lisbon (FDUL);

Grades obtained in public competitions: Advanced Course in Public Management (CAGEP) awarded by INA, with a final grade of 16.3/20;

Relevant Academic Papers: I drafted the Report of the Committee on the Reorganization of the Customs Service and the part concerning the  IEC System in the DGAIEC (See pp. 206-270 of the 2nd Volume of the Publication of the Ministry of Finance, June 1998); member of the Committee which prepared the Draft Excise Legislation, chaired by Prof. Saldanha Sanches; I chaired, substituting the then Director-General, the Working Group for Reform of Vehicle Tax which produced the respective draft legislation, which was also published by the Ministry of Finance; during the last two Portuguese EU Presidencies , I chaired the Council Working Party on Tax Matters in Brussels.

Other Information: On 03/26/1997, I was appointed Director of Services for Taxes on Alcohol, Alcoholic Beverages, Tobacco and Value Added Tax; On June 7, 2000 I was appointed Deputy Director General of Customs and Excise, a position I held, without interruption, until June 2007. I have worked with ECORFI. In the 1980/1981 academic year I was a Course Assistant on the Financial Law Course at the Faculty of Law of the University of Lisbon As can be shown through relevant searches on the Internet (using Google) I have participated with some regularity as a speaker in seminars that deal with tax issues. I have been the President of various public job selection processes for senior staff at the DGAlfândegas.


Sou co-autor das seguintes publicações:

  •  Direito Aduaneiro das Comunidades Europeias na Perspectiva da União Europeia - estudos. Braga 1992;
  • Código Aduaneiro Comunitário - Anotado, - Edições ASA -  Porto – 1994;
  • Impostos Especiais de Consumo (Legislação Actualizada e Anotada), ed. GRAFTEAM – Artes Gráficas, S.A – Lisboa, 1996.

Sou autor do Código dos Impostos Especiais de Consumo Anotado e Actualizado, ed. Rei dos Livros – Lisboa, 2000;


  • Revista Ciência e Técnica Fiscal n.º 402 -Notas sobre o Código dos Impostos Especiais de Consumo
  • Revista da Faculdade de Direito da Universidade do Porto (Janeiro 2007) - Noções Gerais sobre Impostos Especiais de Consumo
  • Revista Alfândega n° 22/23 -  Novo regime fiscal dos produtos petrolíferos
  • Revista Alfândega n° 38 - Produtos Petrolíferos - Circulação intracomunitária e regime fiscal; - Impostos especiais de consumo e preservação do ambiente;
  • Revista Alfândega n.º 57 -A Aproximação das Alfândegas ao Cidadão – Cumprimento das Obrigações na área do IA e IEC, através de Transmissão electrónica de Dados;
  • Revista dos Quadros Técnicos do Estado - Ano VI -  As Alfândegas face ao mercado interno
  • Revista FISCO - Ano 4 - Abril 92 - Produtos Petrolíferos: Regime fiscal. 

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Faculdade de Direito da Universidade de Lisboa