🇩🇰 Toldstyrelsen & EU Customs Tariff 2026

Denmark Customs Duty & Import Moms Calculator

Calculate customs duty (Told), 25% import VAT (Moms), and carrier handling fees (PostNord, DHL, FedEx) for non-EU packages shipped to Denmark.

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Direct Answer: Danish Import Rules & Thresholds

Standard criteria for parcels entering Denmark from non-EU countries

Duty-Free Exemption (Told) ≤ 1,150 DKK 150 EUR equivalent; electronics 0%
Danish Import Moms 25.0 % Flat Payable on all non-EU items from 1 kr.
PostNord Handling Fee 160 DKK Waived if seller uses IOSS checkout

Parcel Details & Valuation

DKK

Exclusive of shipping. Duty triggers when this exceeds 1,150 DKK.

DKK

Import Tax Assessment Toldstyrelsen 2026

Total Import Taxes & Fee 869 kr. payable upon arrival
Total Landed Cost 2,669 kr. goods + ship + duty + moms
Customs CIF Value (Goods + Shipping): 1,800 kr.
Customs Duty (Told): 216 kr. (12.0%)
Danish Import Moms (25%): 504 kr.
Carrier Handling / Fortoldningsgebyr: 160 kr.
Duty-Free Threshold Status: Exceeds 1,150 DKK (Duty applies)
Pro Tip to Avoid the 160 DKK Fee:

Shop at retailers that use the EU Import One-Stop Shop (IOSS) such UK, AliExpress, or eBay for orders under 1,150 DKK. Danish moms is charged directly at checkout and PostNord delivers without handling fees.

Customs Matrix: Danish Import Channels & Fee Rules

Overview of tariff liability and carrier surcharges under Toldstyrelsen and EU Directives.

Scenario Origin Value Ceiling Customs Duty (Told) Import Moms (25%) Handling Fee
Within European Union EU Member States Unlimited 0% (Exempt) Included at sale 0 DKK
Non-EU with IOSS UK, USA, China ≤ 1,150 DKK (150 €) 0% (Exempt) Pre-paid at checkout 0 DKK
Non-EU PostNord (Low Value) UK, USA, China ≤ 1,150 DKK (150 €) 0% (Exempt) 25% upon arrival 160 DKK PostNord
Non-EU High Value UK, USA, China > 1,150 DKK (150 €) 0% to 17% (TARIC) 25% on (CIF + Duty) 160 DKK / 195 DKK

Frequently Asked Questions: Danish Customs & Import Moms

What is the customs duty exemption threshold (Toldgraense) in Denmark?

For shipments arriving from outside the EU (such UK, USA, or China), customs duty (told) is only charged if the total commercial value of the goods exceeds 150 EUR (approximately 1,150 DKK). However, 25% import moms (VAT) is payable from the very first krone.

How is Danish import moms (VAT) calculated on imported goods?

Import moms in Denmark is 25% and is calculated on the customs valuation (CIF) plus any customs duty: 25% × (Value of Goods + International Freight & Insurance + Customs Duty). Carrier handling fees are also subject to moms.

Why does PostNord charge a 160 DKK handling fee on parcels?

PostNord charges a flat customs declaration handling fee (importgebyr) of 160 DKK (incl. moms) for presenting non-EU parcels to Toldstyrelsen and collecting unpaid duties. This fee is avoided if the merchant is registered with the EU Import One-Stop Shop (IOSS) where Danish moms is pre-paid at checkout.

Are purchases from other EU member countries subject to Danish customs duty?

No. Under the EU single market free movement of goods, imports from another EU member state (such, Sweden, or France) are exempt from Danish customs duty and PostNord import fees. Local or OSS VAT is already included in the purchase price.

What are typical customs duty rates on clothing, shoes, and electronics in Denmark?

Under the EU Common Customs Tariff (TARIC), consumer electronics (smartphones, laptops, tablets) carry a 0% duty rate. Clothing and apparel typically incur a 12% duty, while footwear carries rates ranging from 8% to 17% (average 11%).

📊 Skatteforvaltningen & Danish Labor Market (AM-bidrag) Matrix

Statutory Component / Legal Deduction Item Calculated Amount (DKK)
Primary Net / Statutory Payable Amount 0 kr.