It is of great importance if you buy your goods in or outside the EU.

If you purchase goods online which will be dispatched from a country outside the EU, you will generally have to pay Danish VAT and customs duties.
However, if you purchase goods for DKK 80 or less excluding shipping, you will not have to pay Danish VAT or customs duties.

You must pay special duties on some goods such as for example spirits, coffee and sweets.

  • 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.

  • Customs duty: 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.

  • 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).

The goods' route to you

The carrier charges VAT, customs duty and special duties - and a fee

Most often the carrier, i.e. the company shipping the goods to you, calculates and collects VAT, customs duty and special duties. The carrier will often charge a fee for calculating these duties. The Danish Customs Agency (Toldstyrelsen) has no influence on the fee or the actual amount.

If you have to ship your goods for repair to a non-EU country, you only have to pay VAT and customs duty on the repair expenses – and shipping.

If you do not ship the goods under the rules on outward processing traffic, you will be charged VAT and customs duty when it is returned after it has been repaired.

We recommend that you contact your courier or the Danish Customs Agency (Toldstyrelsen) (+45) 72 22 12 12 before you ship your goods for repair.

If you want to return goods purchased online from a non-EU country, you can request a refund of the customs duty and VAT that you have paid.

  • Return the goods to the supplier.

  • Request a VAT and customs duty refund no later than three months after the goods have been customs cleared.

How to apply for a VAT and customs duty refund

  1. Return the goods to the supplier outside the EU.
  2. When you have received a refund, please send an e-mail or a letter to the Danish Customs Agency (Toldstyrelsen) asking for a VAT and customs duty refund.
  3. Contact the Danish Customs Agency (Toldstyrelsen) by e-mail via E-tax (TastSelv) or write a short letter
    (Please send the letter to: Toldstyrelsen, Slet Parkvej 1, 8310 Tranbjerg J Denmark)

 Please enclose: 

  1. a copy of the original customs receipt 
  2. the invoice for the goods 
  3. documentation proving that the goods have been returned (e.g. a credit note or receipt from the post office)
  4. documentation proving that you have received a refund for the goods (e.g. a receipt or bank transfer documentation)

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