Denmark

TL;DR: Denmark is Sweden's VAT twin but its currency opposite — 25% flat VAT on EU common duty, a DKK pegged to the euro at ±2.25% (ERM II) instead of a floating krona, and an Aarhus/Copenhagen split between the North Sea/Kattegat and the Øresund/Baltic.

Import duty & VAT

Duty: EU Common Customs Tariff (MFN, varies by HS code) Medium

Denmark applies the EU Common Customs Tariff — duty depends on the HS code and is uniform across member states, typically 0–12% for consumer goods. No China-EU FTA is in force.

VAT: 25% High — 25% flat — single rate, no reduced band (0% only on newspapers/periodicals).

De minimis threshold

€150 (VAT threshold) Low

The EU €22 threshold was abolished in 2021; import VAT applies from the first euro, with IOSS simplifying sub-€150 consignments. Confirm current thresholds with Danish customs.

Compliance requirements

• EORI number for EU imports.
• CE marking for regulated products.
• REACH for chemical substances.
• Correct 10-digit TARIC classification.

Clearance process

1. Register for an EORI number.
2. Classify under the TARIC code.
3. File the import declaration and pay duty plus 25% VAT.
4. Clear through Aarhus, Copenhagen or Fredericia.
5. Release and deliver across Denmark (Jutland or Zealand).

What most guides skip

Denmark is the Nordic market most guides flatten into 'a 25% VAT country' — which hides the fact that actually decides the landed cost: the currency regime. Denmark's krone is pegged to the euro at ±2.25% under ERM II, so a Danish importer carries only the USD→EUR leg floating while Sweden's floating krona carries both. The second Denmark-specific variable is the flat 25%: no reduced band means food, books and hospitality pay 25% where Sweden's 12%/6% reduced rates apply, so Denmark's effective VAT is higher despite an equal headline. And the geography splits the port decision — Aarhus on the Kattegat serves Jutland from the North Sea side, while Copenhagen on the Øresund serves Zealand, so the port choice follows the destination rather than a single national gate.

Key takeaways

1. Denmark's 25% VAT is flat — no reduced band (0% only on newspapers) — so its effective VAT on food and books exceeds Sweden's despite an equal headline.
2. DKK is pegged to EUR at ±2.25% (ERM II), so Denmark carries roughly half the currency exposure of a floating-currency market like Sweden.
3. 5% duty + 25% VAT compounds to ×1.3125 — a $10,000 CIF lands at $13,125, identical to Sweden and $630 above Germany's 19%.
4. Aarhus (DKAAR) handles ~70% of Danish containers on the Kattegat, while Copenhagen (DKCPH) is the Øresund/Baltic capital gate.
5. The Fehmarn Belt tunnel (~2029) will cut Hamburg–Copenhagen rail from ~4.5h to ~2.5h, rewiring Scandinavia's China-rail feed.

Duty, VAT and de minimis figures are indicative and change over time. Always confirm current rates with the relevant customs authority before making commercial decisions.