Customs duties
You must pay customs duty if your purchase is worth more than DKK 1,150 excluding shipping costs. Customs duty is charged on both the price of the goods and the shipping costs. You must always pay customs duty on spirits, wine, beer, tobacco products (cigarettes etc.), perfume and eau de toilette, regardless of how much you purchase.
- Example (you have to pay duties): You buy a watch for DKK 1,000 and a watch strap for DKK 500 and both items are shipped together in one package. As a result, the total value of the package exceeds the maximum of DKK 1,150, and therefore you will be charged customs duties despite the fact that the package contains two separate items. You will be charged customs duties on the DKK 1,500 and on your shipping expenses.
- Example (you do not have to pay duties): You buy a watch fro DKK 1,000 from one online shop and then you buy a watch strap from another online shop so that the items are shipped separately. Both items are below the maximum and therefore you will not have to pay customs duties.
VAT
You must pay Danish VAT if your purchase is worth more than DKK 80 excluding shipping costs. VAT is charged on the price of the goods, the shipping costs and the customs duty. You must always pay VAT on spirits, wine, beer, tobacco products (cigarettes etc.), perfume and eau de toilette, regardless of how much you purchase.
Special duties (excise duties)
You must pay special duties on spirits, wine, beer, tobacco products (cigarettes etc.), sweets, tyres, disposable tableware and mineral oils, among other things.
Fees
The carrier will often charge a fee in connection with customs clearance. This fee is of no concern to the Danish Customs Agency (Toldstyrelsen).
Special rules apply to:
- Spirits, wine, beer, tobacco (cigarettes etc.): You must always pay VAT, customs duty and possibly special duties on these goods regardless of the amount you buy.
- Computer programmes and entertainment downloaded: As a private individual you must pay Danish VAT on computer programmes, music, web hosting and similar purchased outside the EU. VAT is charged by the seller.
- Products bearing forged trademarks and pirated products: Read more at www.stoppiratkopiering.dk (Stop Counterfeiting and Piracy).