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Do you pay customs on gifts sent to Denmark from outside the EU?

Presents from family and friends abroad

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Short answer

A gift sent by a private person from outside the EU is free of duty and VAT if it is worth EUR 45 or less. It only counts as a gift if it is sent occasionally, only contains goods for the personal use of you or your family, and is sent without any payment. If the gift is worth more than EUR 45, you pay duty and 25 % VAT on the value including freight, and the carrier collects the amount and may add a fee. Freight is not counted when the EUR 45 limit is checked.

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Why

  1. The value of one item cannot be split to stay under the limit.
  2. With items of EUR 50 and EUR 10 in one parcel, only the EUR 10 item is free of duty.
  3. VAT applies to the whole parcel once the total is above EUR 45.

Details

Alcohol, tobacco and perfume in a gift always carry VAT and excise, and the duty-free amounts are small, for example 50 g of perfume.

Tip

Ask the sender to state the value of each item clearly, otherwise duty may be charged on the whole parcel.

What may differ

Without an invoice, the value may be assessed individually.

Common misconception

Anything marked as a gift on the parcel is free of customs.

What actually happens

Only occasional private gifts without payment, worth EUR 45 or less, are free; a purchase marked as a gift is still a purchase.

People also ask

  • What counts as a gift for customs?
  • Is there VAT on gifts from the USA?
  • Can a gift parcel contain alcohol?

Sources

This answer is for reference only. Entry and customs rules can change, so check the Danish Immigration Service, the Danish police and the Danish Customs Agency before you travel.

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