EU Import Guide: Denmark

Please note that data contained in this matrix is dynamic and subject to frequent change without advance notice. Current VAT rates for each country can be queried and confirmed prior to shipment using the EU’s official source: https://ec.europa.eu/taxation_customs/tedb/vatSearchForm.html.

Customs valuation methods, calculation, and de minimis thresholds are determined by individual customs and finance agencies. Please refer to EU member states national customs resources for further information.


DE MINIMIS

DUTY*
VAT**
€150 €0

TAX (VAT) IN %

STANDARD RATE:
25%
SUPER REDUCED RATE:
n/a
REDUCED RATE:
n/a
PARKING RATE:
n/a

CUSTOMS VALUATION METHOD

DUTY
VAT
CIF x Duty Rate (See CIF note below) CIF + Duty Amount x VAT Rate

CUSTOMS SURCHARGES***

ALL SHIPMENTS
AD HOC BASIS
VAT Deferment
=5% x total landed cost

VAT Disbursement
=5% x VAT amount

Landed Cost Advance Payment
=5% x total landed cost

Customs Inspection (Physical)
= $25 per shipment

Import Paperwork
= $25 per packet or $1 for soft copy

Clearance Data Modification
= $61 per shipment.

Formal Clearance
= $17 per shipment

Multiline Entry
= $5.00 per line after 5 lines

OGA Border Controls
= Charges vary depending on government requirements

Single Clearance
= $35 per shipment

Prior Notice
= $10 per shipment

Preferential Origin
= $10 per shipment


CARRIER SURCHARGES***

ALL SHIPMENTS
AD HOC BASIS
Fuel Surcharge
Dynamic variable calculated as % of transport charges AND any additional surcharges noted below.
Saturday Delivery

Saturday Pickup

Elevated Risk

Declared Value/Insurance

Emergency Situation/COVID

Remote Area Delivery

Remote Area Pickup

Dedicated Pickup

Dedicated Delivery

Residential Address

Overweight Piece

Oversize Piece

Non-Stackable Pallet

Residential Delivery

Peak Season Surcharges

Generally assessed at $0.75-$1.50/pound for UPS and $1.50 to $350 per package for FedEx. Exact rates only available upon shipment.

Dangerous Goods:

Fully Regulated
per IATA Dangerous Goods Regulations= $130/shipment

Consumer Goods
(perfumes, aftershaves, aerosols, nail varnish and prescription medicines) covered by IATA ID8000 for B2C shipments appropriately packed for retail sale= $23/shipment


*De minimis value based on CIF for goods provided directly to buyer. Does not apply to items subject to Excise Taxes (perfumes/colognes, tobacco or tobacco products, and alcoholic products). Please consult Excise Taxes details for shipments of subject commodities.

**From July 1, 2021, all commercial goods imports into the EU, regardless of value, are subject to VAT

***Customs and Carrier Surcharges are carrier-, destination-, and time -specific. Items in orange apply to all consignments, other items applied ad hoc, if applicable. Surcharges are dynamic and subject to frequent change by carriers without prior notice. These surcharges are non-exhaustive, rather a fair representation of all constituent components in ancillary landed cost fee calculations. Additional surcharges may apply depending on specific commodity, carrier, time, and customs lane.


CIF Customs Valuation Calculation Method Note

CIF = Cost of Goods + Insurance + Freight

Cost of Goods is the Transaction Value [actual price paid or otherwise would be payable by buyer to seller for the goods]
+ Insurance costs
+ Shipping charges

Example: goods are being sold to the importer at $200 + $5 being paid for insurance + $20 for shipping by the buyer, then CIF value is $225 (converted to € by Customs).

  • If duty rate is 10%, then duty amount for this import would be $22.50
  • If VAT rate is 25%, then VAT amount would be $61.88 [CIF + Duty = $247.50 x 25 VAT%]
Resources:

https://taxation-customs.ec.europa.eu/vat-rates_en
https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0112
https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm
https://ec.europa.eu/taxation_customs/tedb/vatSearchForm.html
https://taxation-customs.ec.europa.eu/customs-4/union-customs-code/national-customs-administrations_en

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