Faroe Islands Customs Duty (Tollur) & Import MVG Calculator
Calculate customs duty (tollur), 25% import MVG (value-added tax), and carrier clearance fees for shipments imported into the Faroe Islands under TAKS customs administration.
Shipment Particulars (CIF)
Invoice price paid for items before transport.
Air or maritime freight to Torshavn or Vagar.
0% for books/electronics, 5%–12% for textiles/clothing.
Standard Posta / DHL processing charge.
Total customs duty (tollur), statutory 25% import MVG, and postal inspection fees required for release.
TAKS Tollur Assessment Matrix All amounts in DKK
| Valuation Step | Statutory Basis | Value (DKK) |
|---|---|---|
| FOB Goods Value | Commercial invoice value | 2,500 kr. |
| International Freight & Insurance | Shipping to Faroese territory | 350 kr. |
| Statutory CIF Customs Value | FOB Goods + Freight | 2,850 kr. |
| Customs Tariff Duty (Tollur) | 5.0% on CIF value | 143 kr. |
| Carrier Customs Clearance Fee | Posta / freight carrier fee | 195 kr. |
| Import MVG (25%) | 25.0% on (CIF + Tollur + Carrier fee) | 797 kr. |
| Total Landed Acquisition Cost | Total payable by importer | 3,935 kr. |
Faroe Islands Customs Duty & Tollur Administration
Customs Union Status
Although part of the Kingdom of Denmark, the Faroe Islands opted out of European Union membership when Denmark joined in 1973. Consequently, all cross-border consignments entering the Faroe Islands from EU member states (including Denmark) or third nations must pass through formal customs declaration under Logtingslog um toll.
CIF Assessment Basis
Customs duties are calculated on the CIF (Cost, Insurance, and Freight) valuation. This means shipping charges and transit insurance costs are legally part of the customs duty calculation base, and tariff duty is calculated before applying import MVG.
Import MVG (25% Meirvirðisgjald)
The statutory rate of Meirvirðisgjald on imports is a uniform 25%. Unlike domestic sales where MVG is applied directly to invoice amounts, import MVG is levied on the accumulated sum of CIF value plus customs duty plus carrier declaration handling charges.
The 300 DKK De Minimis Rule
Shipments with an aggregate goods value of less than 300 DKK are exempt from customs duty and MVG. Once a consignment exceeds 300 DKK, statutory tariffs, 25% MVG, and carrier presentation fees become payable in full from the very first krone.
Frequently Asked Questions (FAQ)
Are the Faroe Islands part of the European Union Customs Union? ↓
No. The Faroe Islands are a self-governing territory outside both the European Union and the EU Customs Union. All goods imported from EU countries or third countries are treated imports subject to Faroese customs clearance and TAKS import duties.
How is import MVG (VAT) calculated in the Faroe Islands? ↓
Import MVG (Meirvirðisgjald) is 25%. It is calculated on the total CIF value (goods value + international shipping + insurance) plus any applicable customs duty (tollur) and carrier customs clearance processing fees.
What is the de minimis threshold for customs duty and MVG in the Faroes? ↓
Commercial shipments with a total value below 300 DKK are exempt from customs duty and MVG. However, alcohol, tobacco, and perfume products are strictly excluded from the de minimis exemption.
What are typical customs duty rates (tollur) in the Faroe Islands? ↓
Most industrial goods, books, and computers enter at 0% duty. Certain textiles, garments, footwear, and foodstuffs attract tariffs ranging from 3% to 15%, depending on tariff nomenclature codes.
What clearance fee does Posta or couriers charge for imported parcels? ↓
Carriers such, DHL, or Smyril Line Cargo charge a standard customs handling and presentation fee, typically between 160 DKK and 220 DKK per declaration.
📊 TAKS & Faroese Labor Market Funds (Samhaldsfasti) Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (DKK) |
|---|---|
| Primary Net / Statutory Payable Amount | 0 kr. |