Customs duty is charged on the price of the goods plus shipping costs and varies depending on the type of goods you buy. On SKAT’s website you can see the customs duty rates for various categories of goods.
If, however, the whole value of the shipment does not exceed DKK 1,150 you are not to pay customs duty. However, the exception does not apply to spirits, wine, beer, perfume, eau de toilette and tobacco.
You should be aware that goods must be examined and cleared no matter whether they are subject to a customs duty or not. Courier firms and Post Danmark charge a fee for examining and clearing the goods, and you therefore risk having to pay that fee even though the goods are not subject to any customs duty. Post Danmark’s minimum fee is DKK 150.
SKAT advises consumers not to try to examine and clear goods themselves as customs rules can be extremely complicated.
At the same time, you should be aware that customs duty paid is only refunded if there is a defect in the goods or if you receive the wrong goods. If, however, you just exercise your cancellation right the customs duty amount will not be refunded. You should retain your receipts for use for a possible refund.
If you have bought a service such as a game, a film or some music downloaded by you, you are not required to pay any VAT.
In addition to customs duty, excise duty is imposed on certain goods. This applies to, among other things, alcoholic beverages, mineral water, chocolate, cocoa, sweets, liquorice, tobacco including cigarette paper, chewing tobacco and snuff, coffee and tea, nuts, batteries and mineral oil products
After customs duty and any excise duties have been added to the price of the goods, VAT is charged. In Denmark it is 25 %.
As mentioned, you are, as a main rule, to pay Danish VAT on goods and services bought in countries outside the EU unless the seller is registered for VAT purposes in another EU country.
If the value of the whole shipment is less than DKK 80 you are not to pay Danish VAT and excise duty. However, the exception does not apply to spirits, wine, beer, perfume, eau de toilette and tobacco.
You cannot be sure that a seller outside the EU states the total price inclusive of customs duty, VAT, excise duties and freight, and it may therefore be a good idea to contact your local tax centre before you order and examine how much the goods will cost.