🇩🇰 Denmark · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Danish trade with non-EU countries clears through the Danish Customs Agency (Toldstyrelsen) with an EU EORI number. You classify goods in TARIC to find duty and import VAT (moms, 25%), which VAT-registered businesses account for on their VAT return. Declarations are electronic; intra-EU trade needs Intrastat and dual-use exports need a licence.
Customs are run by the Danish Customs Agency (Toldstyrelsen). As an EU member, Denmark allows free movement within the EU; non-EU imports need an EORI number and a declaration.
- Trade within the EU single market is generally free of customs duties and formalities.
- Importers/exporters dealing with non-EU countries need an EORI number.
- Duties and import VAT on non-EU goods are declared at clearance.
Step-by-step
- 1
Get an EU EORI number
Register for an EORI number with the Danish Customs Agency to trade with non-EU countries.
- 2
Classify goods and check duty
Classify goods in the EU TARIC to find the duty rate for non-EU imports.
- 3
Handle import VAT (moms)
Import VAT (moms) is 25%; VAT-registered businesses account for and deduct it on the VAT return rather than paying cash at the border.
- 4
Check controls and licences
Check import restrictions and, for exports, dual-use or sanctioned goods needing a licence.
- 5
Declare and clear
Submit electronic customs declarations, usually via a forwarder, with the invoice and transport documents; Customs releases the goods.
- 6
Report intra-EU and resolve disputes
File Intrastat for intra-EU trade, apply for Binding Tariff Information, and appeal customs decisions.
Checklist
- EU EORI number
- TARIC classification + duty rate
- Import VAT (moms 25%) on VAT return
- Dual-use/sanctions export licence
- Electronic customs declaration
- Invoice + transport documents
- Intrastat (intra-EU, over threshold)
- Binding Tariff Information / appeal
Official authorities
- Danish Customs (skat.dk)
Customs — EORI, declarations and duties.
Frequently asked questions
What is import VAT in Denmark?
Import VAT (moms) is 25%; VAT-registered businesses account for it on the VAT return and can deduct it as input VAT.
Do I pay duty on EU goods?
No — goods in free circulation within the EU move without customs duty; duty applies only to non-EU imports.
Are declarations electronic?
Yes — customs declarations are lodged electronically, typically through a freight forwarder or customs software.
Official-information aggregation, not legal advice. Always verify on the authority's own site.