How is import duty calculated in Denmark?

Denmark applies the EU Common Customs Tariff. Customs duty is the duty rate for your commodity code multiplied by the CIF value (goods + freight + insurance). MOMS (VAT) is then charged on the CIF value plus that duty.

What is the MOMS rate on imports?

Denmark's standard MOMS rate is 25%, charged on the duty-inclusive customs value. Since July 2021 the EU removed the low-value VAT exemption, so MOMS applies from the first krone with no minimum threshold.

Is there a duty-free threshold?

Customs duty is generally waived for consignments with a CIF value below €150, but MOMS still applies. The duty waiver does not cover alcohol, tobacco, perfume or other excise goods, which are always charged.

What is CIF and why does it matter?

CIF stands for cost, insurance and freight — the value of the goods plus shipping and insurance to the EU border. Danish customs values duty and MOMS on this combined figure, so freight and insurance increase the tax you pay.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so your shipment details stay private.

Denmark Import Duty & Customs Calculator

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This Denmark import duty and customs calculator estimates the total landed cost of bringing goods into Denmark, which is part of the EU customs territory. Enter the shipment value and the applicable rates, and it returns the customs duty, the MOMS (VAT), and the all-in landed cost.

How it works

Denmark applies the EU Common Customs Tariff, and the calculation runs in stages:

CIF value = goods value + international freight + insurance.
Customs duty = CIF × the duty rate for your TARIC commodity code.
MOMS base = CIF + duty + any excise (punktafgift).
MOMS = MOMS base × 25% (the standard Danish rate).

The landed cost is CIF + duty + excise + MOMS. Because MOMS is charged on the duty-inclusive value, duty effectively gets taxed again — a small compounding effect built into EU import VAT.

Thresholds and example

Customs duty is waived for consignments under €150 CIF (excluding alcohol, tobacco and other excise goods), but MOMS applies from the first krone since the EU scrapped the low-value VAT exemption in 2021. For example, DKK 1,000 of goods plus DKK 150 freight and insurance gives a CIF of DKK 1,150. At a 4% duty rate that is DKK 46 duty; MOMS at 25% on DKK 1,196 is DKK 299, for a landed cost of about DKK 1,495.

Notes

The duty rate depends on the exact commodity code and on any trade agreement covering the country of origin, so treat this as an estimate. Excise goods carry additional punktafgift. Confirm the final figures with SKAT / Toldstyrelsen or your customs broker before relying on them.