Denmark Import Tax and Duty-Free Allowance Thresholds
Discover Denmark's de minimis value, duty-free allowance, and import tax thresholds. Learn how to navigate customs regulations with our expert guide.
What is the de minimis value?
The de minimis value in Denmark refers to the minimum value of goods below which no duty or taxes are applied. For Denmark, this value is set at 80 DKK for gifts and 1,150 DKK for other imports. This means that if the value of the goods is below these thresholds, they are considered duty-free and VAT (at a rate of 25%) does not apply, making it beneficial for small shipments.
When duty/tax applies
When the value of the goods exceeds the de minimis thresholds (80 DKK for gifts and 1,150 DKK for other imports), duty and taxes apply. The duty rate varies by product, and in addition to duty, a VAT of 25% is also applied to the total value of the goods, including the duty paid. This can significantly increase the cost of the imported goods, and it is essential for importers to consider these costs when calculating the total cost of their imports in DKK.
Notable exceptions
There are notable exceptions to the de minimis rule in Denmark. For instance, certain types of goods such as alcohol and tobacco are subject to duty and taxes regardless of their value. Additionally, goods that are restricted or prohibited, such as certain types of weapons or counterfeit goods, are not eligible for duty-free treatment, regardless of their value in DKK. Importers must be aware of these exceptions to avoid any issues with their shipments.
Impact on small e-commerce shipments
The de minimis thresholds in Denmark can have a significant impact on small e-commerce shipments. For shipments with a value below the thresholds (80 DKK for gifts and 1,150 DKK for other imports), no duty or 25% VAT is applied, making them more competitive in the market. However, for shipments above these thresholds, the application of duty (which varies by product) and taxes can increase the cost, potentially affecting the pricing strategy of e-commerce businesses and the final cost to consumers in DKK.
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What happens if my shipment exceeds the de minimis value?
If your shipment exceeds the de minimis value of 80 DKK for gifts or 1,150 DKK for other imports, you will be required to pay duty and 25% VAT on the total value of the goods. The duty rate varies by product, so it is essential to determine the applicable duty rate for your specific goods to calculate the total cost in DKK.
Are there any exceptions to the de minimis rule for certain types of goods?
Yes, there are exceptions to the de minimis rule for certain types of goods, such as alcohol and tobacco, which are subject to duty and taxes regardless of their value in DKK. Additionally, restricted or prohibited goods are not eligible for duty-free treatment, regardless of their value.
How do de minimis thresholds affect e-commerce businesses?
The de minimis thresholds can significantly affect e-commerce businesses, especially those dealing with small shipments. Shipments below the thresholds can be duty-free and VAT-free, making them more competitive. However, shipments above the thresholds may incur additional costs due to duty (which varies by product) and 25% VAT, potentially impacting pricing strategies and the final cost to consumers in DKK.