Shipping From Canada
to Denmark.

Documents Only

The following may be shipped to Denmark from Canada as document parcels:

• Bids
• Diplomas
• Driver's licence
• Gift cards
• Visa applications

The following may be shipped as documents if they abide by the restriction shown.

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

You may ship a gift to a person in Denmark exempt from duty and VAT if the shipment is valued at DKK 360 (about $75 CAD) or less.

Any gift shipment over DKK 360 (about $75 CAD) will incur VAT (25%). Up to the value of DKK 5,250 (about $1085 CAD), a flat duty rate of 2.5% will be applied unless the duty for the item is 0%.

Tobacco products will incur their declared duty rates. Gift shipments are expected to be:

• Of an occasional nature
• Intended for the personal use of the recipient or his or her family
• Shipped without any expectation of payment

If the gift shipment contains any one of the following products: alcoholic beverage, tobacco product, perfume, or toilet water, it will incur VAT and possibly other special taxesregardless of its value. However, if any of the above products are within certain quantity limits, they will be duty-free. Details about quantity limits for each can be found here.

Shipments from Individual-to-Individual

A gift shipment from an individual in Canada to an individual in Denmark will be exempt from VAT and duty if its value is DKK 360 (about $75 CAD) or less.

Shipments from Business-to-Business

A gift shipment from a business in Canada to a business in Denmark will incur duty and VAT. There are no exemptions.

Shipments from Business-to-Individual

If a business in Canada ships a gift to an individual in Denmark, the shipment will incur duty and VAT. There are no exemptions.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

If there are multiple gifts in one shipment and each has a value of DKK 360 or less (about $75 CAD), then no duty or VAT will be levied. However, if any one of the items has a value over DKK 360, then it will incur VAT and duty.

If a shipment contains 2 gifts with values of DKK 400 and DKK 180, only the one below DKK 360 will be duty and tax free, and the value of the DKK 400 gift CANNOT be split to bring the total up to DKK 360.

Sources:
https://skat.dk/skat.aspx?oId=2234816
https://skat.dk/skat.aspx?oId=2229946&chk=214580

Shipping Personal Effects

You may ship your personal effects to Denmark from Canada duty and VAT free providing:

• You have lived in Canada for at least 12 consecutive months
• Your belongs are used and you have owned them for at least 6 months
• The goods will be used in the same way in Denmark as in Canada
• Your belongings will arrive in Denmark within 12 months of your arrival
• The personal effects cannot be lent or rented out, or pawned for at least 12 months from their entry to Denmark

Goods considered personal effects include:

• Household appliances
• Furniture
• Bicycles and other sports equipment
• Portable tools, equipment, and instruments required for your work or trade

Moving Temporarily

Students

If you move to Denmark to study, you may ship your personal effects duty-free from Canada providing they are for your personal use while enrolled full-time in an educational institution.

Allowed goods include:

• Used furniture and appliances that are normally found in a student's quarters
• Equipment, materials, and items required for school and learning
• Used linen and clothing

You may claim the student duty exemption several times in each school year.

Non-Students

If a non-student moves temporarily to Denmark, their personal effects may be shipped from Canada duty and VAT free.

The following conditions apply:

• The effects are used have you have owned them for a minimum of 6 months
• The goods will be used for the same purposes in Denmark as they were in Canada
• You have been a resident in Canada for a minimum of 12 continuous months
• You cannot lend, rent, or pawn your effects for the first 12 months of living in Denmark

Personal effects are items such as:

• Furniture
• Home appliances
• Sports equipment like a bicycle
• Small, portable instruments and tools required for your trade or work

Moving Permanently

If you are moving permanently to Denmark as a result of marriage, you may ship your personal effects duty-free from Canada. The duty exemption is allowed for personal goods and new items.

Wedding gifts are also exempt from duty with a limit of DKK 7,500 per gift (about $1550 CAD), but they may not be alcoholic beverages or tobacco products.

To receive exemption, the following conditions apply:

• You have lived continuously in Canada for a minimum of 12 months
• You present a marriage certificate
• The goods enter Denmark within 2 months before or 4 months after the wedding date (if they enter before the wedding, a deposit in the amount of duty and VAT is required)

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly indicate 'Personal Effects' (see sample)
• A detailed description of each item is provided
• If moving permanently is due to marriage, a marriage certificate is required

Sources:
https://skat.dk/skat.aspx?oid=2244288
https://skat.dk/skat.aspx?oId=2229946&chk=214580

Food, Chocolate, Candies

There are strict controls governing the shipment of animal, dairy, and plant products into the European Union in order to prevent the spread of diseases and potentially harm agricultural production.

You May Ship

• Coffee*
• Sweets* and candies*
• Chocolate
• infant food, powdered milk, and foods for special medical diets**

*These products will incur special taxes. Click here for details.

**Maximum of 2 kg and in unopened packages

Do Not Ship

• Dairy products
• Meat and foods with meat by-products
• Fruit and vegetables
• Seeds

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://skat.dk/skat.aspx?oid=2236525
https://www.foedevarestyrelsen.dk/english/ImportExport/Pages/Private_import_of_food.aspx

Samples

Commercial samples are shipped by firms to encourage sales and promote products, and may enter the country duty-free providing:

• They are of negligible value
• They are representative of the goods being sold
• They have been made unusable for sale
• Their presentation and quantity are clearly for display only and not for sale

If the sample is a book, it must be stamped 'Review Copy'.

Consumable Samples

Samples of consumables such as food, beverages, cosmetics, and chemicals are to be presented in miniature packaging that is clearly different from a normal container for sale.

For example, samples of wines are to be in labelled bottles holding a volume of no more than 200 mL.

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample
• If the sample is a book, it is stamped 'Review Copy'

Sources:
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32009R1186
https://skat.dk/skat.aspx?oId=2230113&chk=214580

Advertising Material

Advertising material - printed matter and objects - shipped to Denmark from Canada is exempt from duty providing:

• It has no commercial value
• It has been sent without any charges to customers
• Are not usable items

For goods that can be used to fulfill a function, for example calendars, pens, lighters, are NOT exempt from duty.

Printed matter includes:

• Catalogues
• Brochures
• Price lists
• Posters
• Unframed photographs

Advertising at an Exhibition

Advertising of goods and printed matter that will be displayed at an exhibition such as a trade fair or symposium will be exempt from duty and VAT.

The exemption is conditional on the following:

• The sample is a representative of the product made in Canada
• The sample is for demonstration only
• For printed matter, it is distributed free of charge

Advertising posted or exhibited within a business or shop is not eligible for duty exemption.

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided
• Be sure to abide by the rules mentioned above

Sources:
https://skat.dk/skat.aspx?oid=2229948&vid=217272&lang=da
https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186&from=DA

Repairs

Equipment repaired in Canada will incur Danish VAT and duty only on the value of the repair and shipping costs. However, if the Danish shipper has obtained pre-authorisation for an outward processing procedure to occur in Canada, then the repaired equipment can re-enter Denmark partially or fully exempt from duty and taxes.

Items Under Warranty

Equipment repaired in Canada under warranty without charge may re-enter Denmark exempt from import duty.

Items No Longer Under Warranty

Equipment repaired in Canada from Denmark that is no longer under warranty will incur GST on the value of the repair and on any new parts required to complete the repair.

Sending Product for Repair to Denmark

Equipment for repair may be shipped to Denmark under the EU's inward processing rules. This means the work will be exempt from and duty and VAT providing the equipment is returned to Canada.

The exemption is eligible on the condition that the equipment is returned to Denmark within 3 years of its export.

Returning Repaired Product to Denmark

Equipment repaired in Canada will incur duty and VAT on the value of the repair and shipping costs when it returns to Denmark.

If the Danish shipper has obtained pre-authorisation for an outward processing procedure to occur in Canada, then the repaired equipment can re-enter Denmark partially or fully exempt from duty and taxes.

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Denmark or exported to Canada (depending on which case applies)
• A commercial invoice must be included with your shipment

Sources:
https://skat.dk/skat.aspx?oid=2245294
https://skat.dk/skat.aspx?oId=2230153&chk=214580

Temporary Imports

Goods of temporary nature may be shipped to Denmark exempt from duty providing they are returned to Canada when their time in Denmark is finished.

Goods that are often shipped for temporary entry include:

• Commercial samples
• Products for display at fairs and exhibitions
• Sports gear for athletic events and competitions
• Scientific and teaching equipment, and tools
• Items required for artistic endeavours and events

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Denmark you can pick from 1 of the 2 Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a commercial invoice. More details are shown in the table.

In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than 6 months in Lebanon

NOTE:

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://skat.dk/skat.aspx?oId=2230095&chk=214580
https://skat.dk/skat.aspx?oId=2230120&chk=214580

Permanent/Sold Goods

The threshold value for duty on imported goods is €150 (about $225 CAD), which means no duty is incurred on shipments below this value. The threshold value for payment of VAT is DKK 80 (about $15 CAD).

Occasional Shipper

If you only occasionally ship goods to Denmark from Canada, for e.g., through eBay, they will be duty and VAT free if their value is DKK 80 (about $15 CAD) or less. However, VAT will always be levied on shipments of tobacco products, toilet waters, perfume, and alcoholic beverages.

Sweets, chocolate, coffee, tobacco, and alcoholic spirits will incur excise taxes.

Regular shipper

If you regularly ship sold goods to Denmark, we recommend you consult a Danish licenced customs broker.

Sources:
https://skat.dk/skat.aspx?oid=2236525
https://skat.dk/skat.aspx?oid=2232925#:~:text=Danske%20virksomheder,importere%20varer%20en%20enkelt%20gang