Denmark · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
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.
- 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.
- 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
- 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.
Traveller duty-free allowances
Per adult traveller, for goods carried in personal baggage — a different regime from the commercial import rules above. Allowances move with budget announcements, so check the authority before relying on a figure.
- Cash to declare
- $11,000
- Alcohol
- 1 L
- Cigarettes
- 200 sticks
- Goods value
- $480
Watch out for
- Alcohol splits two ways: 4 L still wine AND 16 L beer, plus ONE of 1 L spirits over 22% vol, 1 L undenatured alcohol at 80% vol, or 2 L fortified or sparkling wine
- The goods figure shown is the €430 air and sea allowance; arriving by land it is €300, and some countries set €150 for travellers under 15
- Some EU countries apply the reduced tobacco limit — 40 cigarettes, 20 cigarillos, 10 cigars or 50 g of tobacco
- Meat, milk and products containing them may not be brought in from outside the EU at all, whatever the quantity
- Fuel is limited to the tank plus 10 L in a portable container
Government portals
- Life in Denmark — The state's English-language guide to moving to, living and working in Denmark.
- Skattestyrelsen — Danish Tax Agency — Tax card, preliminary and annual tax assessment, and deductions.
- New to Denmark (SIRI) — Residence and work permits, the Positive List, and family reunification.