Denmark Customs Duty

Key Takeaways

• Denmark’s VAT rate is a flat 25% - and uniquely among EU member states, Denmark applies no reduced VAT rate at all; almost everything is either 25% or zero-rated.
• Denmark is an EU member that kept the krone instead of adopting the euro, but it still applies the EU-wide €150 threshold, which is fixed in euros regardless of the DKK price you paid.
• Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.
• Orders over €150 pay 25% VAT plus category-based customs duty plus a carrier handling fee, regardless of IOSS status.
• PostNord acts as the customs clearance representative for most inbound parcels, charging its own handling fee on top of any VAT or duty owed.

How Danish Import Rules Work

Denmark is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

At 25%, Denmark’s VAT rate is on the higher end of the EU range. Everything else follows the standard EU rules:

• Under €150, IOSS seller: 25% VAT included at checkout, plus a flat €3 customs duty per item type.
• Under €150, non-IOSS seller: 25% VAT collected by the courier, no customs duty.
• Over €150: 25% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

Because Denmark uses the krone rather than the euro, the €150 threshold that decides which regime applies is still fixed in euros EU-wide. Your order’s DKK total is converted to euros at the exchange rate used at the time of the transaction to check whether it’s under or over €150 - though in practice this conversion is unusually stable for Denmark, since the krone is pegged closely to the euro (more on that below).

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Denmark-Specific Considerations

Denmark stands out among EU countries for its VAT structure: it applies a single flat 25% rate with no reduced rate tier for categories like food, books, or children’s clothing that get discounted VAT elsewhere in the EU. Most goods and services in Denmark are either taxed at the full 25% or exempted entirely (zero-rated), rather than falling into a middle reduced-rate bracket.

Two agencies split VAT and customs duties in Denmark. Skattestyrelsen (the Danish Tax Agency) administers VAT registration and returns, while Toldstyrelsen (the Danish Customs Agency) handles import declarations and duty assessment at the border. For most parcels arriving by post, PostNord acts as the customs clearance representative on the recipient’s behalf, and charges its own import handling fee (a base fee for the first tariff line, plus a smaller additional fee per extra tariff line on the same shipment) on top of whatever VAT or duty is owed - this fee applies whether the parcel arrives via a Delivered Duty Paid (DDP) shipment, where the seller has already collected VAT and duty at checkout, or a Delivered At Place (DAP) shipment, where the shopper pays on delivery.

On the currency question, Denmark has a formal, permanent opt-out from the euro. When Danish voters rejected the Maastricht Treaty in a 1992 referendum, EU leaders negotiated the Edinburgh Agreement later that year, granting Denmark an exemption from ever being required to adopt the euro; voters approved the treaty with that opt-out attached in a second referendum in 1993. A subsequent 2000 referendum on adopting the euro directly was also rejected, with about 53% voting against. Despite keeping its own currency, the krone has been locked into the ERM II exchange mechanism since 1 January 1999 at a central rate of roughly 7.46 kroner per euro, within an unusually tight band of just ±2.25% - among the tightest currency pegs in Europe, which is why the euro-denominated €150 threshold rarely creates meaningful swings for Danish shoppers.

Frequently Asked Questions About Customs Duty in Denmark

Why does Denmark still use kroner if it’s in the EU?

Denmark negotiated a permanent opt-out from adopting the euro after Danish voters rejected the Maastricht Treaty in a 1992 referendum. That opt-out was formalized in the Edinburgh Agreement and confirmed again when voters rejected direct euro adoption in a 2000 referendum, so Denmark has kept the krone by choice ever since.

If I pay in kroner, how does the €150 threshold apply to me?

The €150 threshold is set in euros across the whole EU, including Denmark. Your DKK order total is converted to euros at the exchange rate applicable at the time of the transaction, though because the krone is tightly pegged to the euro, this conversion rarely shifts an order from one side of the threshold to the other.

Why doesn’t Denmark have a reduced VAT rate like other EU countries?

Denmark is the only EU member state that applies no reduced VAT rate tier. Nearly everything is taxed at the standard 25% rate or is zero-rated outright, rather than qualifying for a discounted middle rate the way books or children’s clothing might elsewhere in the EU.

Who actually clears my parcel through customs in Denmark?

For most parcels sent by post, PostNord acts as the customs clearance agent on your behalf and charges its own handling fee in addition to any VAT or duty owed. Toldstyrelsen, the Danish Customs Agency, is the government body that sets and enforces the underlying rules PostNord applies.

Where can I check product-specific duty rates for an order into Denmark?

Use the EU tariff lookup tool for category-level duty rates, which apply the same way regardless of which EU country you’re in.