Duties when trading with non-EU countries
When you import goods from outside the EU, you need to familiarise yourself with the rules of the Danish Customs Agency. Read more at toldst.dk.
Please note that excise duties must be paid at the same time as customs duties if the goods are being delivered directly to private consumers. If you're responsible for customs clearance, you are therefore also responsible for settling excise duties.
If your business imports goods for, for example, regular sales in your store, you report the taxable quantity monthly on E-tax for businesses (TastSelv Erhverv), as you do with other taxable goods in your business.
Read more at How to register your business for excise duties.
Do you occasionally trade in excise goods from outside the EU? Then you should be aware that you need to have a temporary registration for excise duties and pre-report your purchase/sale to us. You can apply for a temporary registration as soon as you have an invoice, order confirmation or similar to attach to the request.
Do you need to pre-report your purchases and sales?
You must pre-report the purchase/sale of the following excise goods:
- Beer, wine and spirits
- Tobacco products
- Mineral oil
- Ice cream, chocolate and confectionary products
- Packaging for beer, wine, spirits and mineral water as well as packaging tax on carrier bags and disposable tableware etc.
- Coffee and incandescent light bulbs
Depending on your goods, follow either guide A or B:
You must report your purchase to us by completing and submitting the digital form 29.101: Reporting of excise duties - temporary consignees.
You must report your sale via the digital form 29.108: Temporary sender. The form provides guidance on what you need to do and be aware of.
Once you click “Submit”, you can download a copy of your notification. This is documentation that you have pre-notified us of your purchase/sale.
Changes on receipt of goods
If the consignment is larger than stated, you will have to pay additional duty. If the consignment is smaller, you can request that we refund the overpaid excise duty.
In both cases, you need to send us a message and documentation.
Follow the steps below:
- Log on to E-tax for businesses (TastSelv Erhverv)
- Select Contact
- Select Write to us
- Select 'Moms, lønsum, told og punktafgifter' (VAT, payroll tax, customs and excise duties)
- Select 'Punktafgifter' (Excise duties)
- Select 'Lejlighedsvis køb af punktafgiftspligtige varer' (Occasional purchase of excise goods)
- Write your message and attach documentation for the change under 'Tilføj fil' (Attach file).
- Select Send
You have now submitted the documentation.
If you have any questions about the above, you are welcome to call us using the telephone number on this page.
When you buy/sell tobacco products, mineral oil, ice cream, coffee or incandescent light bulbs, you must send us a message and documentation.
Follow the steps below:
- Log on to E-tax for businesses (TastSelv Erhverv)
- Select Contact
- Select Write to us
- Select 'Moms, lønsum, told og punktafgifter' (VAT, payroll tax, customs and excise duties)
- Select 'Punktafgifter' (Excise duties)
- Select 'Lejlighedsvis køb af punktafgiftspligtige varer' (Occasional purchase of excise goods)
- in the field you type:
- which goods and quantity you purchased
- information about the counterparty and calculated excise duty amount
- the customs declaration reference number if you know it at the time of declaration (you can ask your shipping agent/customs clearance agent if they can provide the number
- Enter your telephone number and select, if relevant, when is the most suitable time for us to call you.
- Attach invoices etc. for purchases/sales under 'Vedhæft bilag' (Attach appendix)
- If you enter your email address in the field 'Tilføj ekstra mailadresse' (Add additional email address), you'll be notified when your case is processed or if information is missing
- Click 'Send'
You have now pre-reported your purchase/sale.
If you have any questions about the above, you are welcome to call us using the telephone number on this page.
Changes upon receipt of goods?
If the consignment is larger than stated, you will have to pay additional duty. If the consignment is smaller, you can request that we refund the overpaid excise duty.
In both cases, you need to send us a message and documentation.
Follow the steps below:
- Log on to E-tax for businesses (TastSelv Erhverv)
- Select Contact
- Select Write to us
- Select 'Moms, lønsum, told og punktafgifter' (VAT, payroll tax, customs and excise duties)
- Select 'Punktafgifter' (Excise duties)
- Select 'Lejlighedsvis køb af punktafgiftspligtige varer' (Occasional purchase of excise goods
- Write your message and attach documentation for the change under 'Tilføj fil' (Attach file).
- Click 'Send'
You have now submitted the documentation.
If you have any questions about the above, you are welcome to call us using the telephone number on this page.
Pay the excise duty for the goods
If you have pre-reported your purchase in form 29.101 (guide A), the form provides information on how to pay the duty.
If you have reported your purchase by sending us a message in E-tax for businesses (TastSelv Erhverv) (guide B), you will receive a letter in Digital Post (e-Boks) with information about when and how to pay the excise duty.
If you have provided your email address, you will be notified when we have sent the letter. To see the message, log on to skat.dk/tastselverhverv and then select 'Svar fra os' (Our reply) under 'Contact'.
See the reported excise duty in your Tax Account
The reported excise duty will appear in your business’s Tax Account. Once you have paid the duty, the amount paid will also appear in your Tax Account.
VAT One Stop Shop is an optional scheme that makes it easier to follow the special rules for private sales in the EU, as you can report and pay VAT on your EU-wide sales in one EU country.
Read more about VAT One Stop Shop and the rules on VAT on sales to private consumers in the EU.
E-commerce rules for VAT One Stop Shop – how do they affect excise duties?
The Import Scheme in the VAT One Stop Shop can't be used when selling goods that are subject to harmonised excise duties (so-called EU excise duties on, for example, beer, wine, spirits, cigarettes and smoking tobacco and certain mineral oil products).
Read more about the Import Scheme in VAT One Stop Shop.
Consignments from countries outside the EU reported via the Import scheme
Consignments with a real value not exceeding EUR 150 and which are included in the VAT One Stop Shop scheme are exempt from non-harmonised excise duties.
The scheme doesn't apply to consignments that exceed this value.
Consignments from countries outside the EU not reported via the Import scheme
Consignments which are not reported via the Import Scheme in VAT One Stop Shop are subject to non-harmonised excise duties on the full amount. The non-Danish business must be registered for the excise duty in question in Denmark and arrange for settlement of the excise duty.
The registration obligation is not dependent on business size or revenue. This means that all businesses outside the EU that don't use the Import Scheme must register for and settle excise duties to Denmark.
What to do as a private consumer if you buy something from a country outside the EU?
If you buy goods or services from a business in a country outside the EU, the obligation to pay non-harmonised excise duties depends on whether the business is registered for the Import Scheme in VAT One Stop Shop, and VAT is thus paid on the purchase.
If the business you buy goods from is established solely in another EU country with distance sales to Denmark not exceeding EUR 10,000 a year (calendar year) and is not registered for VAT One Stop Shop, the business is not required to register for distance sales of non-harmonised excise duties. As a private consumer, you are obliged to pay excise duty. The duty must be paid on customs clearance of the goods.
If VAT is included in your payment for the goods, you do not need to do anything else. The goods are exempt from non-harmonised excise duties.
Read more about VAT One Stop Shop and the rules on VAT on sales to private consumers in the EU.