# Denmark: import VAT and de minimis

> Denmark charges VAT on imports at a standard rate of 25%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Denmark worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Denmark applies the European Union customs tariff because it is in a customs union with the European Union. Denmark uses the Danish krone (DKK).

Source: https://staging.border.bot/countries/denmark
Last updated: 13 October 2026

[Countries](https://staging.border.bot/countries) / [Denmark](https://staging.border.bot/countries/denmark)

## Key facts

- Currency: Danish Krone (DKK)
- Import VAT/GST: VAT 25%
- De minimis: Flat €3 duty up to €150; tax always charged
- Low-value duty: €3 per tariff classification, 1 July 2026 to 1 July 2028
- Customs tariff: [European Union](https://staging.border.bot/countries/european-union)

## Currency and customs tariff

Denmark uses the Danish krone (DKK).

Denmark applies the European Union customs tariff because it is in a customs union with the European Union.

## Import VAT and other taxes in Denmark

Denmark charges VAT on imports at a standard rate of 25%.

## De minimis in Denmark

From 1 July 2026 until 1 July 2028, consignments sold to buyers in Denmark worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.

## What changed recently

The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.

The newest release on this page, the de minimis thresholds for Denmark, went live on border.bot on 13 October 2026.

## Frequently asked questions

### What currency does Denmark use for customs?

Denmark uses the Danish krone (DKK). Its de minimis thresholds are stated in EUR.

### What is the VAT rate on imports into Denmark?

Denmark charges VAT on imports at a standard rate of 25%.

### What is the de minimis threshold in Denmark?

From 1 July 2026 until 1 July 2028, consignments sold to buyers in Denmark worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.

### Does the €3 flat duty on low-value consignments apply in Denmark?

Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Denmark worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.

### Which customs tariff does Denmark use?

Denmark applies the European Union customs tariff because it is in a customs union with the European Union.

## Sources and updates

The import taxes for Denmark come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.

The de minimis thresholds for Denmark come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/countries/denmark.json