Online shopping outside the EU
You must pay customs duty if you buy goods online from a country outside the EU and the total price is more than EUR 150 excl. shipping costs. This corresponds to approx. DKK 1,150. The amount of customs duty that you need to pay will depend on the specific item.
You must also pay Danish VAT on all goods purchased in countries outside the EU.
In addition to customs duty and VAT, you must also pay special duties on some goods such as spirits, coffee and sweets.
The customs duty depends on the product in question and is calculated based on the product price. If you have paid shipping costs, these costs are not to be included. If the value of the goods is more than EUR 150, you will have to pay customs duty on the full amount including shipping costs.
However, you must always pay customs duty on spirits, wine, beer, tobacco products, perfume and eau de toilette, regardless of how much you purchase.
Examples of calculation of customs duties:
- You have to pay customs duty: You buy a watch for DKK 1,000 and a watch strap for DKK 500 and both items are sent to you in one single parcel. Despite this concerning two separate times, the total value of the consignment therefore exceeds the threshold of EUR 150 (approx. DKK 1,150) and you must pay customs duty. You will be charged customs duties on both the amount of DKK 1,500 and on your shipping costs.
- You do not have to pay customs duty: If you buy a watch for DKK 1,000 from one webshop and you then buy a watch strap for DKK 500 from another webshop, the items are dispatched separately and constitute two different consignments. The consignments are each below the threshold and you therefore do not have to pay customs duty.
You must pay VAT of 25% on all goods purchased in countries outside the EU. VAT is charged on the total amount payable for the goods, shipping costs, customs duties and any other duties.
You pay VAT either when the goods arrive in Denmark or in the webshop where you buy the goods. You can pay VAT directly in the webshop if it has joined a special scheme for goods costing less than EUR 150. Under the scheme, Danish VAT is paid on the sale, but, in return, no import VAT is payable.
When you purchase goods online from a country outside the EU, these must be declared to the Danish Customs Agency, so that you can pay VAT and any customs duties and excise duties on the goods. In practice, the carrier (for example PostNord, GLS, DHL, TNT) chosen by you or the seller usually declares the goods and pays VAT on your behalf.
You as the purchaser must reimburse the carrier for VAT, duties and any customs duties. Often the carrier will also charge a fee for performing this work. You agree to the seller’s terms of delivery when you make your purchase.
The Customs Agency has no influence on the carrier’s fee or the amount you will pay. You must contact the carrier in question about the fee.
If the webshop is not registered with the special VAT scheme, the carrier must prepare an import declaration for your goods on which VAT and any applicable customs duties and excise duties are charged.
You pay VAT either when the goods arrive in Denmark or in the webshop where you buy the goods. You can pay VAT directly in the webshop if it has joined a special scheme for goods costing less than EUR 150. Under the scheme, Danish VAT is paid on the sale, but, in return, no import VAT is payable.
You may prepare the import declaration yourself and consequently avoid paying the fee, but this must be done by agreement with the carrier.
Regardless of the amount of the imported goods, you will need a printout of a so-called Single Administrative Document to fill in the import declaration. Download the Single Administrative Document to fill in your import declaration (in danish).
The import declaration must be correctly completed when you hand it in at the customs office and you must pay customs duties, VAT and excise duties at the customs office when the import declaration has been entered.
Here you will find guides on how to fill in the import declaration.
Some carriers notify you that your parcel is ready for delivery, but that you have a bill to pay first for outstanding customs duty and VAT. Once you have paid the bill, you will receive your goods. Other carriers will deliver your parcel before you receive the bill.
Payment directly to the Customs Agency
If your carrier has informed you that you have to pay directly to the Customs Agency, you must pay the amount into the following account:
Payment form type 73
Creditor number: 81406731.
In the Notifications box, you must enter your name and the customs declaration reference number and state that the payment concerns customs duty and VAT.
Your carrier can inform you of the customs declaration reference number.
You can also make payment at the following customs offices:
Aalborg Skibsbyggerivej, Aarhus Østhavnen, Billund Lufthavn, Billund Cargo Centervej, Bornholm, Esbjerg Havn, Esbjerg Lufthavn, Frederikshavn, Hirtshals, Kvistgård, København Frihavnen, København Kystvejen, Københavns Lufthavn, Middelfart, Nørre Alslev and Padborg.
See the customs offices’ addresses and opening hours (in Danish).
Payment from foreign account
If you are paying from a foreign bank account, you must use the following payment details:
- IBAN number: DK72 0216 4069 0628 81
- SWIFT code: DABADKKK
- Account number: 02164069062881
- Account holder: The Danish Customs and Tax Administration (the Danish Customs Agency)
Remember to write your name and the customs declaration reference number and to state that the payment concerns customs duty and VAT.
Customs clearance means that the carrier will withhold your package while calculating how much you need to pay in customs duties, VAT and excise duties. The carrier is the business transporting the goods to your home address, for example PostNord or GLS.
If you have to send your goods to a country outside the EU for repair, you may have the customs duty reduced, so that you only have to pay customs duty and VAT on the repair costs and shipping costs. However, this requires that you contact your carrier and get the carrier to apply for reduced customs duty for you before the goods are shipped.
If you wish to return goods purchased online from a country outside the EU, you can apply for a refund of the customs duty and VAT.
Follow the steps below:
- Return the goods to the supplier. Remember to get a receipt that specifies where you sent them.
- Once you have received a refund for your goods, you can apply for a refund of customs duty and VAT (in Danish).
- You must apply for a refund of customs duty and VAT no later than three months after the goods were customs cleared.