Remember, however, that the Faroe Islands, Greenland, the Canaries (Gran Canaria, Tenerife, Lanzarote, La Palma, La Gomera, El Hierro and Fuerteventura), The British Channel Islands (Alderney, Guernsey and Jersey) and the Aland Islands do not belong to the EU customs area and are therefore treated as non EU-countries.
When you buy goods in another EU country, you will pay the VAT applicable in the country concerned. You are not required to pay VAT a second time in Denmark as long as you only import goods for personal use.
The same applies if, on a trip to another EU country, you buy goods which normally are subject to excise duty and want to import them into Denmark. As long as you only import goods for personal use you can do it free of excise duty.
Personal use is what you, your household and your guests use. You are not allowed to import goods for others or for resale without paying excise duty. The EU has set up some suggested quantities for what may be regarded as for personal use within certain types of goods:
| Cigarettes |
800 pieces |
| Cigars |
200 pieces |
| Cheroots & cigarillos |
400 pieces |
| Tobacco |
1 kilograms |
| Spirits |
10 litres |
| Dessert wine |
20 litres |
| Table wine |
90 litres |
| Beer |
110 litres |
|
Remember that you must be 16 years to be allowed to bring in tobacco, spirits, dessert wine and table wine. Are you arriving from Bulgaria, Latvia, Lithuania, Poland, Romania, Slovakia, Slovenia, the Czech Republic or Hungary you may bring in tobacco and 200 cigarettes. If you are arriving from Estonia you may only bring in tobacco in the form of 200 cigarettes or 250 g of tobacco.
If you bring more you must contact SKAT and pay excise duty on the goods.If you violate the rules a fine of typically twice the amount you were to have paid as excise duty may be levied on you and, on top of that, you still have to pay the excise duty.
You can freely bring in other goods than those mentioned above as long as they are for personal use. Thus, no suggested limit values have been fixed but remember that it is up to you to prove that the goods are for personal use.