If you shop online in another EU country, the price generally includes VAT. You are not required to pay customs duties on goods dispatched from an EU country, but you must pay special duties (excise duties) on some goods.

  • In the EU, you may purchase goods online for your own use without paying customs duty and Danish VAT. In some cases, the seller pays Danish VAT for you.
  • The goods must be dispatched to you from another EU country.
  • You must pay special duties (excise duties) on some goods such as spirits, coffee and sweets. See Goods on which you must pay special duties.

Please note that the rules concerning goods purchased within the EU only apply if the goods are dispatched from an EU country.

In some cases, the goods may be dispatched from a country outside the EU, even though the seller is domiciled in the EU. In such cases, you must follow the rules that apply to goods purchased outside the EU and pay customs  and excise duties, for example if you purchase goods from a UK website and the goods are dispatched from China. If you are in doubt as to which country the goods are dispatched from, we recommend that you contact the seller.

You are not required to pay customs duties or Danish VAT on electronic services, such as software and music which you purchase and download from a seller in another EU country.

Examples of taxes and duties on goods typically traded across borders:

Goods Duties
Beer, lager 4.6% alcohol approx.   DKK 1 per 33cl bottle/can
Wine, ordinary table wine approx.   DKK 8 per 75cl bottle
Spirits, 37% alcohol approx.   DKK 55 per 100cl bottle
Alcopops, 5% alcohol approx.   DKK 4 per 33cl bottle/can
Chocolate, sweets

approx.   DKK 25 per kg

Please note that certain containers for beverages such as beer, minerals and spring water, which are not for your own personal use, are subject to deposit. Please read about this at Dansk Retursystem.

In our Danish-language legal guide, you can see a list of all the goods for which excise duties must be paid and the amount of the duties. It can be difficult to navigate or understand the legal guide, so we recommend that you call us on (+45) 72 22 18 18 to get help with excise duties.

Certain small territories in the EU are outside the EU VAT/duty area. This means that you must pay VAT, taxes and duties when purchasing goods dispatched from these territories. These territories include the British Channel Islands (Jersey, Guernsey, Alderney and Sark) and the Åland islands in Finland, among others. In these cases, you must follow the rules that apply to online purchases from shops outside the EU.

Norway

Norway is not a member of the EU. When purchasing goods from Norway, you must therefore follow the rules that apply to online purchases from shops outside the EU.

Please see our legal guide (in Danish) for further legal information.