If as a private individual you receive a gift from another private individual in a country outside the EU, you must pay VAT and customs duty if the gift has a value of more than DKK 360.

  • The carrier collects customs duty, VAT and possibly a fee for the customs clearance.
  • If the gift contains spirits, wine, perfume or tobacco products, special rules apply.

If the gift has a value of more than DKK 360, you must pay customs duty and 25% VAT on the value of the goods, including shipping costs.  The duty rate depends on the type of goods. If the value of the goods is less than DKK 5,250, you can use the flat duty rate of 2.5%, regardless of the type of goods. However, this does not apply to tobacco products. If the duty rate is 0%, you are not required to pay customs duty.

You can find duty rates for all goods in the Danish-language Customs Tariff, but it can be difficult to navigate or understand the tariff. Therefore, we recommend that you call us on (+45) 72 22 18 18 and press 9 for English, so we can help you find the right rate. 

The definition of a gift is as follows:

  • The gift is dispatched occasionally.

  • The package only contains goods intended for the recipient's or its family's personal use.

  • The package is dispatched to the recipient without any payment.

The value of the gift is the actual value of the goods. This is the actual price paid for the goods in the country of purchase, including any taxes and duties. A gift is usually not accompanied by an invoice to document its value. It may therefore be necessary to assess the specific value of the gift. Freight costs should not be included in the assessment of whether the value of the goods is below the VAT and customs duty threshold.

Shipments containing several gifts

If there is more than one gift in the same shipment and the total value exceeds DKK 360, you have to pay VAT on the value of the entire shipment, including shipping costs. However, if the shipment contains several gifts, you do not have to pay duty on the gift(s) if the total value is less than DKK 360. If the total value of several gifts exceeds DKK 360 per shipment, the gifts are only duty-free up to DKK 360. Please note that you cannot add the value of two or more gifts and divide the total by the number of gifts to reach a maximum value of DKK 360 per gift. Please see the below example.

Example:

If the shipment contains two gifts valued at DKK 400 and DKK 120 respectively, the tariff exemption only applies to the cheapest of the two. However, you should be able to document the value of the individual gift. If the value of the individual gift is not clearly stated, none of the gifts are duty free.

Instead, you will have to pay VAT when the total value of your shipment exceeds DKK 360.

If your gift contains spirits, wine, perfume or tobacco products

If your gift contains spirits, wine, perfume or tobacco products, special rules apply. In this case, you can only obtain relief from VAT and customs duty for the following quantity per shipment:

Spirits above 22% alcohol 1 litre
or Fortified wine 22% alcohol or less 1 litre
or A combination of these goods  
Table wine 2 litres
Cigarettes 50 pcs
or Cigarillos 25 pcs
or Cigars 10 pcs
or Smoking tobacco 50g
or A combination of these goods  
Perfume 50g
or Eau de toilette

1/4 litre

The carrier, i.e. the company shipping the goods to you, calculates and collects VAT and customs duty. The carrier will often charge a fee for calculating these duties. The Danish Customs Agency (Toldstyrelsen) has no influence on the fee or the actual amount. You cannot pay the duties directly to SKAT when your goods are shipped by post or another courier service.

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