If as a private individual you receive a gift from another private individual in a country outside the EU, you must pay VAT and customs duty if the gift has a value of more than DKK 360.

  • The carrier collects customs duty, VAT and possibly a fee for the customs clearance.
  • If the gift contains spirits, wine, perfume or tobacco products, special rules apply.

Please see our legal guide (in Danish) for further legal information.

Did you find the answers to your questions?

www.skat.dk is your access to the self-service system and guides on taxes and duties of the Danish Customs and Tax Administration