International destination listing

Senders should determine import restrictions from the country's authorities before posting:

• alcohol, beer and spirits
• animals and animal products
• anti-parasite products for agricultural use
• antiques
• bedding
• bees
• books, brochures, newspapers, printed material
• butter
• coal
• coffee, teas, mate and spices
• cereals
• cocoa and cocoa preparations
• couscous
• dairy produce
• eggs
• films
• fruit
• hides, raw hides and skins
• knives
• margarine
• meat and meat products
• metals (iron and steel)
• musical instruments
• nuts, brazil nuts
• oils; fish, bunker, emu
• paints and dyes
• plants and parts of plants
• potatoes
• playing cards
• pharmaceutical products
• petroleum based products
• products of the milling industry
• printed materials, newspapers and other products of the printing industry
• salt, earth and stone
• securities payable to the bearer, obligations of payment, etc.
• semen
• skins of crocodile, kangaroo
• soap
• stuffed pasta
• sweet biscuits
• textile products (silk, wool and cotton)
• wood and wood articles
• watch straps
• umbrellas
• vegetables
• works of art, collectors’ pieces and antiques.

Meat, meat products, milk and milk products must be accompanied by a veterinary certificate from the country of origin.

Alcohol and wines can be brought in only by firms which have obtained permits from customs. Alcohol and wines may be imported in small quantities for private use without special permission. Importation in letter-post is permitted if accompanied by label CN 22.

For the category of fresh fruit, a plant health certificate (phytosanitary certificate) is required: Oranges, kumquats, dwarf lemons originating outside the EU; apples, bilberries, cherimoyas, cowberries, cranberries, black currants, red currants, gooseberries, guavas, jambolans, kakis, mangos, passion fruit, pears, quinces, rose apples, stone fruits originating outside of EU.

Mate is admitted only with a product safety certificate from the National Consumer Agency of Denmark.

For cococa preparations in packages with a weight of more than 2 kg a veterinary inspection may be required.

Plants and parts thereof (seeds and fruits) for the manufacture of perfumes, pharmaceutical products, insecticides, fungicides are admitted only with a product safety certificate from the National Consumer Agency of Denmark.

For wood and articles of wood, a plant health certificate (phytosanitary certificate) is required.

Gifts

Articles consigned as "Unsolicited Gifts" are acceptable and will be allowed entry free of any duty or VAT providing the shipment is valued at 344 DKK or less, originated from and consigned to an individual, and are individually wrapped. Multiple gifts can be consigned in one shipment so long as the individual parcels enclosed are individually tagged with the recipients name, are individually wrapped and the value does not exceed the per person limit of 344 DKK. Shipments consigned to companies as gifts for an individual may be denied entry as gifts. They will be subject to full duty and VAT. Generally, most articles can be consigned as gifts, except those articles noted prohibited or restricted for import (see General Import Prohibitions and Restrictions).

Prohibited items

In addition to items considered non-mailable matter, the following are prohibited:

• coin imitations
• fertilisers
• fish and aquatic invertebrates
• honeycombs (natural and artificial)
• inorganic chemicals, as well as organic/inorganic compounds
• labels or markings resembling the official marks or seals of Danish Customs
• live animals
• live trees and other plants
• lighters produced by means of a catalyst
• lottery tickets and advertising
• meat and edible meat products
• meat products from monkeys of all species
• mineral products
• narcotics
• powdered milk
• poisonous fish and products of the following; tetraodontidae, molidae, diodontidae, canthigasteridae
• prepared foodstuffs; beverages, water, spirits and vinegar
• products from chemical or allied industries
• pharmaceutical products
• radioactive materials
• residues and wastes from food industries
• stamps and securities imitations
• tobacco and cigarette papers
• vegetable products
• weapons.

Documentation required

Information regarding Customs can be found in "Customs Requirements" of the Canada Postal Guide.

In addition, for commercial goods mailed to Denmark, the sender should post an invoice to the addressee in advance of the goods. Items containing non-commercial goods must be accompanied by a proforma invoice. The original invoice or certificate should accompany all commercial goods.

Document Requirements

Goods that are shipped to a Danish customs area without proper import licenses or declarations are usually subject to considerable delay and may run up substantial demurrage charges. Prior to making shipments, exporters should ensure that the importer has obtained the necessary licenses. Several different forms of documentation may be required for shipments to Denmark:

Pharmaceutical Certificates - These certificates are required by Danish Customs for drugs and certain sanitary items. A standard analysis bulletin issued by the manufacturer, listing the product composition, is acceptable for customs purposes.

Bills of Lading - No special regulations

Certificates of Origin - Certificates of Origin are required for the importation of any textile products valued at over 45 Euros. Exceptions from this requirement include marked and mutilated samples; luggage made up of textile materials, canvas bags, bona-fide gifts and personal effects. The country of origin is required to be stated on the Commercial Invoice. A Certificate of Origin is recommended for every commodity subject to import licensing and /or quota restrictions.

Certificate of Origin Form A - A Certificate of Origin Form A may be required for goods under formal entry claiming preferential duty or exemption under the various agreements of Generalized System of Preferences. It should be produced at the time of entry and must be in the possession of the Importer at the time of entry. The origin of the goods must be detailed on the commercial invoice.

EUR 1 form Import - An EUR 1 form may be required for goods under formal entry claiming preferential duty or exemption under various bilateral agreements by the European Union countries and some specific countries or groups of countries. It should be produced at the time of entry and must be in possession of the Importer at the time of entry. Origin of the goods must be detailed on the commercial invoice.

EUR 1 form Export - An EUR 1 form may be from the European Union to some countries to claim preferential duty or exemption under the various agreements as per the above paragraph.

Quotas - Quotas have been assigned by the European Union to specific countries for specific products, which allow for the controlled importation of specific products.

Commercial Invoices - Invoices are required for all dutiable shipments relating to commercial transactions between companies, companies and individuals, regardless of the value. Commercial invoices should show freight, insurance and similar charges as separate items when applicable, regardless of the INCOTERM used on the transaction. It must be in Danish for export shipments or accompanied by a translation.

Specific invoice details are required for a number of commodities including the following:

• Textiles - the fabric breakdown, whether knit or woven, for clothing articles, and the gender
• Marked/mutilated samples - the words "mutilated samples" or " marked samples, not for resale" as applicable
• Software on CD's and floppy disks - The value of software must be shown separately from software support.

Dangerous Goods Certification - In addition to the standard documentation noted above, some goods might require a DG certification. Examples include: perfumes, liquor, chemicals, etc.

Air Waybill - An air waybill or carriers certificate (naming the consignee for customs purposes) is required as evidence of the consignee's right to make entry.

Declaration of Antiquity - A declaration must be shown on the invoice for goods over 100 years old. The statement must include the words " circa date" followed by the year of manufacture whether known or estimated.

Customs Procedures:

Goods entering into Denmark that originate outside the EU and have not been cleared through customs in any EU country require formal customs clearance. Goods that originate within the EU or originate in a non-EU country but have cleared customs in another EU country are considered to be in free circulation, and no formal customs clearance is required.

Value Added Tax (VAT)

The Import One-Stop-Shop (IOSS) is a program that allows the seller to collect the Value Added Tax (VAT) at the time of purchase, rather than have VAT collected by the recipient at the time of delivery. Under the IOSS program, VAT is remitted monthly by the seller directly to the European Union (EU) tax authority using an online portal. The IOSS can only be used for shipments with a value of less than €150. For shipments over €150, there are no changes to the collection of VAT, duties or other applicable fees on imported goods. The IOSS program also cannot be used for goods subject to excise duties (such as tobacco or alcohol) or gifts. More information on the program can be found here.

In order to register for an IOSS number, a business must have an address in one of the EU member states or hire an IOSS intermediary. If you sell through an online shipping platform or marketplace, you can contact them to see if they are registered for the IOSS program and have their own IOSS number.

If using the IOSS program, the IOSS number must be included when creating the electronic shipping label, entered in the “Tax ID” field (sender.identification.reference). This will allow for the number to be sent electronically. If the number is not present in the electronic data, VAT may be collected from the recipient at the time of delivery. The following Canada Post shipping systems can be used to capture and transmit the IOSS number:

• EST Desktop 2.0
• SnapShip
• Shipping Manager

The IOSS number cannot be transmitted electronically when using a retail location. IOSS numbers start with IM, followed by 10 numeric digits (ex: IM0123456789). When using the IOSS program, a minimum 6-digit Harmonized System (HS) code is required. To find the right HS code, visit the Canada Post HS Lookup tool.