Denmark - Country Commercial Guide
Customs Regulations

Includes customs regulations and contact information for this country's customs office.

Last published date: 2021-11-13

Customs procedures, including the classification and valuation of imported goods entering Denmark, are governed by EU rules. For information on import duties and tariffs, U.S. exporters may contact the Danish Customs Office listed below:

Central Customs and Tax Administration

Sluseholmen 8B,

DK-2450 København

Danmark

 https://www.skat.dk/SKAT.aspx?oId=44252

Tel: +45 72-221818

The following provides information on major regulatory efforts of the EC Taxation and Customs Union Directorate:

  • The Union Customs Code (UCC) was adopted in 2013 and its substantive provisions apply from May 1, 2016. It replaces the Community Customs Code (CCC).  In addition to the UCC, the European Commission has published delegated and implementing regulations on the actual procedural changes. These are included in Delegated Regulation (EU) 2015/2446, Delegated Regulation (EU) 2016/341 and the Implementing Regulation (EU) 2015/2447.
  • There are a number of changes in the revised customs policy that also require an integrated IT system from the customs authorities. In April 2016, the European Commission published an implementing decision (number: 2016/578) on the work program relating to the development and deployment of the electronic systems of the UCC. The EC continues to evaluate the timeline by which the EU-wide integration of the customs IT system can be implemented.  The current deadline is extended to 2025 (draft proposal (E-Customs Annual Progress Report).
  • Customs Valuation – Most customs duties and VAT are expressed as a percentage of the value of goods being declared for importation. Thus, it is necessary to dispose of a standard set of rules for establishing the goods’ value, which will then serve for calculating the customs duty.