Gifts dispatched from countries outside the EU

The definition of a gift is as follows: 

• the consignment is dispatched occasionally; 
• the parcel only contains goods intended for the recipient’s or the recipient’s family's personal use; 
• the parcel is dispatched to the recipient without any form of payment. 

The carrier’s calculation of how much you need to pay in customs duty for your gift is based on the value of the goods. The value is the actual price paid for the goods in the country of purchase, including any taxes and duties. If no invoice is attached, it may be necessary to assess the specific value of the gift.  

Shipping costs should not be included in the assessment of whether the value of the gift is below the VAT and customs duty threshold. 

Consignments containing several gifts 

If the consignment contains several items, you do not have to pay customs duty on the item(s) with a total value of less than DKK 360. If the total value of several items exceeds DKK 360 per consignment, the items are only duty-free up to this threshold in total.

If your gift contains spirits, wine, perfume or tobacco products, other rules apply. You will always have to pay VAT and possibly special duties on these items even if it is a gift.  

However, you do not have to pay customs duty for the following quantity per consignment: 

The carrier will often be responsible for calculating customs duties and VAT and may charge a fee for calculating these amounts and for customs declaration of the consignment. The Danish Customs Agency has no influence on this fee or the amount you will pay.