Denmark Customs Import and Export taxes
[Overview]
Whether individuals or business entities are engaged in the import of goods into Denmark (importing from countries outside the EU), they must pay import duties and other taxes. All import duties are calculated based on the value of the shipment, that is, the CIF price.
[Tariffs]
Danish tariff rates generally range from 0% (such as books) to 17% (such as Wellington boots). Certain goods, such as laptops, mobile phones, digital cameras and game consoles are exempt from tariffs. Certain goods may be subject to additional taxes, calculated based on the country of origin, such as bicycles made in China, which are subject to an additional 48.5% anti-dumping duty.
[Value Added Tax]
Danish VAT = standard VAT rate 25% × (CIF price + import tariff).
[Tax threshold]
Danish tariffs have a threshold. Imported goods with a value of no more than 1,150 kroner (FOB) are exempt from tariffs; imported goods with a value of no more than 80 kroner (FOB) are exempt from VAT.
[Others]
Consumption tax: a tax imposed on certain goods such as tobacco products. Additional customs fees: a fee imposed on imported goods for inspection, testing and testing that must be performed when passing through customs.