If you move to Denmark

You can bring your personal belongings with you to Denmark duty-fee and VAT-free if you are changing your normal place of residence to Denmark from a country outside the EU and meet these requirements:

• You must have lived in a country outside the EU for a minimum of 12 consecutive months.
• You intend to use your belongings for the same purpose as previously after you have moved to Denmark.
• You must have brought your belongings to Denmark no later than 12 months after you moved to Denmark
• Your belongings must have been brought to Denmark no earlier than six months before your move to Denmark. If you bring your belongings to Denmark before moving to Denmark, you will need to provide security for the customs duty and VAT amounts.

Your ‘normal place of residence’ is determined based on an assessment of a number of factors, including your personal and occupational ties to Denmark.

If you choose to lend out, pledge or rent out your belongings during the first 12 months after you have brought them to Denmark, you must pay customs duties and VAT on them.

Please note that you must pay customs duties, VAT and excise duties on alcoholic beverages, tobacco products, commercial motor vehicles and equipment for use in the exercise of a trade or profession (except for tools, equipment and instruments which are effectively portable).

When you move to Denmark, you must make sure that an customs clearance declaration of your personal property is submitted. Your carrier or a shipping agent can fill in the customs clearance declaration for you.

In addition, you must yourself fill in a declaration of personal property and either submit it to the Customs Agency or have your shipping agent do it for you. The form is used to declare which personal belongings you are bringing with you to Denmark and whether they meet the requirements for exemption from customs duties and VAT.

You must also document that you meet the requirements for the above exemption from customs duties and VAT. Documentation may be in the form of, for example:

• a tenancy agreement or house purchase contract;
  an employment contract;
• a certificate of residence;
  other documentation showing the duration of your stay abroad and that you are changing your residence to Denmark;
• receipts showing that you have owned your belongings for six months (this applies especially to belongings of a significant value).

Fill in declaration of personal property

Where are you to submit the declaration and documentation?

You or your shipping agent can hand in the form and other documentation physically or submit the documents electronically to the customs office stated in the customs clearance declaration. On the customs clearance declaration in box A, you will find four digits referring to the customs office where you are to hand in the form.

See a list of the customs offices’ numbers.
Find the customs office’s email address.

You must pay customs duties and VAT on your belongings if you have lived in a country outside the EU for less than 12 months and move back home to Denmark.

However, if you intended to stay for more than 12 months in a country outside the EU, you may apply to bring your personal belongings with you back to Denmark duty-free and VAT-free. For this to be possible, you must document that you had planned a stay of more than one year, but that your stay has been interrupted. This documentation may, for example, be an employment contract and/or a tenancy agreement.

If you marry a person who lives in Denmark

If you want to bring personal equipment, movable property and household effects (also new) with you to Denmark duty-free and VAT-free in connection with your entry into marriage, you must meet these conditions:

• You must have lived outside the EU for a minimum period of 12 consecutive months.
• You must be able to document that you are getting married.
• Your personal effects etc. must have been brought into Denmark no later than four months after your wedding day and no earlier than two months before your wedding day. If you bring personal effects etc. into Denmark before your wedding, you must provide security for the customs duty and VAT amounts.

In connection with your marriage, you can bring your presents with you to Denmark duty-free and VAT-free if they are usual wedding presents and if the giver lives in a country outside the EU. However, the value of the individual present must not exceed EUR 1,000 (approx. DKK 7,500).

Please note that alcoholic beverages and tobacco products are not covered by the exemption from customs duties and VAT.

If you choose to lend out, pledge or rent out the personal effects etc. during the first 12 months after bringing them into Denmark, you must pay customs duties and VAT on them.

If you inherit personal belongings from a person outside the EU

As a general rule, you do not have to pay customs duties and VAT on personal belongings that you inherit. However, it is a requirement that your normal place of residence is in Denmark.

The exemption does not apply to the following items:

• Alcoholic products;
• Tobacco and tobacco products;
• Commercial vehicles;
• Equipment for use in the exercise of a trade or profession, except for portable tools, equipment and instruments that were necessary for the deceased’s occupation;
• Stocks of raw materials and finished products or semi-manufactures;
• Livestock and stocks of agricultural products exceeding the normal needs of a family.

You must bring the personal belongings into Denmark no later than two years after the final settlement of the estate.

You must document that you have inherited the belongings.

If you come to Denmark to study

If you come to Denmark from a country outside the EU to study on a full-time basis, you are not liable to pay customs duties and VAT on personal equipment and teaching aids and materials that you bring with you if you need these items during your studies.

This also applies to personal equipment, movable property and household effects that form part of the normal furnishing of a home for a student.

If you transport your belongings yourself, for example from Norway or Switzerland, it may be a good idea to ask a shipping agent or carrier to fill in the customs clearance documents for you.

You can also choose to declare your belongings yourself by filling in the declaration of personal property and pages 6, 7 and 8 of the so-called Single Administrative Document.

Fill in Single Administrative Document (pages 6, 7 and 8 only).