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GENERAL IMPORT CLEARANCE INFORMATION
Clearance Process
Upon arrival in Denmark, goods may be declared for consumption, for transit, for storage, or for re-exportation. Goods entering Denmark are classified into one of two categories. For imports that originate outside the EU and that have not cleared through customs in any EU country, whether they arrive directly from a third country or have been transshipped through another EU country, formal customs clearance is required. Imports that either originate in another EU country or originate in a non-EU country but have cleared customs in another EU country are considered to be in free circulation within the EU, and no formal customs clearance is required.
If the importer is not in a position to present the necessary shipping documents when the goods are being cleared or if the invoice does not contain all necessary particulars, the importer may be allowed a certain time after clearance to produce such documents. The information required in declarations varies according to the kind of goods and their tariff treatment, as well as the place of customs clearance.
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:
Sanitary Certificates - Animal and Plant Health Inspections certificates are required for the importation of living plant material, including plants, plant products and seeds into Denmark. Health inspection requirements also govern the importation of animals and parts of animals, including meat products, skins, hides and similar products, marine mammals, fish, crustaceans, or mollusks and parts thereof.
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 and bona-fide gifts and personal effects. 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:
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Textiles - the fabric breakdown, whether knit or woven, for clothing articles, and the gender
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Marked/mutilated samples - the words "mutilated samples" or " marked samples, not for resale" as applicable
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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 Valuation
All goods categorized, as non-document commercial goods shipped to Denmark must have a proper value declared and proper description provided which should convey the shipper's intent related to the goods as well as any special processing requirements that exist for the goods shipped. Everything has a value, whether or not a transaction took place. Failure to properly document value of any goods will result in delays and or additional fees as deemed necessary in addition to warehouse fees.
Duties are levied on a CIF basis and adhere to Article VII of the General Agreement on Tariffs and Trade concerning customs valuation.
Ad Valorem Duties
The agreement stipulates five methods for the determination of customs valuation in descending order of application. The first states that customs valuation is the transaction value, i.e., the price actually paid or payable for the goods by foreign importers, plus certain cost and expenses. For the transaction value to be acceptable, certain conditions must be met, notably that the buyer and seller be unrelated. If the first method is rejected by Customs, other means may be adopted to establish customs value as follows: transaction value of identical goods; transaction value of similar goods; deductive method, i.e., the resale price, less such costs as customs duties, taxes, and commissions; or computed value, utilizing cost of production, profit, and other expenses. The agreement further provides customs valuation based on either FOB or CIF value. Other areas are covered, such as rapidity of clearance of goods, currency convertibility, appeal privileges and rights, and publication of laws and regulations.
Import Duties
Denmark, like most member states of the European Community, bases its Harmonized Tariff Schedule on the TARIC (Integrated Tariff of the European Community) which is issued by the Commission and the Member States for the purpose of applying Community measures relating to import and exports as well as trade between member states. The TARIC also serves as a basis for the working tariffs and tariff file of Denmark and other Member States.
Denmark has the best record of all the European Union (EU) countries regarding single market and non-tariff barrier policies. As a member of the EU, common external duty tariffs apply to all products imported from non-EU countries. The Customs procedures for Denmark, including classification and valuation are governed by EU rules. Once goods have cleared customs in one European Union country they may circulate freely within the union. Duties typically vary from 5 to 14% on industrial goods. All goods and services are subject to a 25% Value Added Tax (VAT). VAT is payable on the sum of the value of the goods, plus insurance, plus freight costs, plus any duty amounts the goods may be subject to as well as all post border costs. The consignee must have an import VAT number for all shipments. If not, an administration fee of 125 (DKK) will be assessed.
Some goods are assesed duties on the basis of weight rather than value. Duties assessed in this manner usually are applied on the net weight of the goods. Wrappings or containers sold with the goods at retail are included in the dutiable weight, except in the case of manufactured tobacco and metal filament lamps. The Minister of Finance has authority to enact additional regulations governing the determination of dutiable weight.
A commercial invoice is required for all shipments with a declared value of 80 (DKK) or more. There are exceptions that require a commercial invoice regardless of value. Examples include but are not limited to: dangerous goods, drugs, food, liquor, perfume, tobacco and seeds. The consignee must be a registered importer for all commodities with a value exceeding 20,000 (DKK). Any shipment that requires an invoice must contain the following statement: "The above stated price is the same as the final price".
All shipments from Canada, China, Japan and the United States containing non-manufactured wood packing materials (NWPM) of coniferous wood, must be treated and marked as such. Denmark has very few import license requirements. However, there are a few exceptions such as: alcoholic beverages, dual-use items, select drugs and chemicals, certain food products and dangerous goods. Most imports enter under MFN Rates (Most Favored Nation) rates.
Goods may be transported in-bond to another point of entry for clearance by re-manifesting (infrequent) to that location, by using house air waybills or by using T docs (EU transit system). A bonded carrier is required to transport the shipment from the point of arrival to point of clearance. Arrangements for transporting the merchandise to an interior point in-bond may be made by the consignee, by the customs broker or by any other person having sufficient interest in the goods for that purpose.
If it is desired to postpone the release of the goods, they may be placed in FedEx's cage in a bonded warehouse until the documentation has been obtained for appropriate release. If the goods are not released from Customs within 5 days, they are reported to the Customs Office warehouse and abandoned or sent back to the origin at shipper's expense.
Antidumping
Antidumping or countervailing duties may be levied on foreign goods that cause, or threaten to cause, material injury to domestic industry. Dumping is considered to take place if the price at which a product is exported from a foreign country into Denmark is less than the comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country, or in the absence of such domestic price, is less than either the highest comparable price for the like product for export to any third country or the cost of production of the product in the country of origin plus a reasonable addition for selling cost and profit. Due allowance will be made in each case for differences in condition and terms of sale, for differences in taxation, and for other differences affecting price comparability.
No antidumping duty can be greater than the difference between the dumped price and the comparable price of the product as determined by the Minister of Finance. No countervailing duty is to be levied in excess of an amount equal to the estimated bounties or subsidies granted by a foreign country, directly or indirectly, on the manufacture, production, exportation, or transportation of the product. No antidumping or countervailing duty can be imposed for more than six months at a time.
Excise Duties
Excise taxes are assessed against certain commodities, which are normally identified as "luxury" goods. The excise tax is normally assessed against tobacco products, perfumes and alcohol products but can also be assessed against other goods as deemed by Danish regulations.
Additional Duties
Countervailing
Countervailing duties are assessed to counter the effects of subsidies provided by a foreign government for merchandise exported to Denmark resulting in artificially low prices that are detrimental to Denmark and other European Union member states industries.
Watch Duty Rate
Watches imported into Denmark are subject to classification and duty assessment based on a per item basis. The actual duty and the final rate of duty are determined based on the classification of the watch at the time of entry processing with customs.
Import Taxes
Imports are subject to a value-added tax based on the CIF value plus duty. Luxury and excise taxes are levied on household appliances, tape recorders, gasoline, perfumes, tobacco, alcoholic beverages and automobiles.
A fine is imposed on anyone giving incomplete or false information on statistical declarations. A false declaration of the value of goods also is punishable by fine. Antidumping or countervailing duties may be levied on foreign goods that cause, or threaten to cause, material injury to domestic industry. Dumping is considered to take place if the price at which a product is exported from a foreign country into Denmark is less than the comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country, or in the absence of such domestic price, is less than either the highest comparable price for the like product for export to any third country or the cost of production of the product in the country of origin plus a reasonable addition for selling cost and profit. Due allowance will be made in each case for differences in condition and terms of sale, for differences in taxation, and for other differences affecting price comparability.
Customs Fees
Invoice Fee
Customs in some situations will assess additional fees based on the invoices provided for a shipment. The fee is usually levied if they deem them necessary as part of the terms of entry due to the size of the shipment and the related large number of invoices provided by the shipper for his goods.
Examination Fees
Additional fees can be assessed on some commodities to cover the expense of performing the examinations and or testing required as a condition of the goods entry into the commerce of Denmark. Commodities affected: cosmetics, drugs, medicines and artwork.
Exchange Controls
No foreign exchange controls.
Technical Barriers to Trade (TBT's)
Technical barriers or non-tariff barriers to trade, as they are sometimes known, can cause many problems for exporters looking for new markets for their products. These barriers can be in the form of regulations, standards, testing and certification procedures. The World Trade Organization (WTO) Agreement on Technical Barriers to Trade tries to ensure that these barriers do not create unnecessary obstacles. To obtain further information on Technical Barriers to Trade as well as Notifications on Technical Regulations and Conformity Assessment Procedures, go to the EU website at http://trade-info.cec.eu.int/tbt/index.cfm.
Consular Fees
There are no consular fees for Denmark.
GENERAL IMPORT CLEARANCE INFORMATION
The importation of certain classes of merchandise may be prohibited or restricted to protect the economy and security of Denmark and other EU member states, to safeguard consumer health, well being, and to preserve domestic plant and animal life. Some commodities are also subject to an import quota or a restraint under bilateral trade agreements and arrangements. In addition to Customs requirements, many prohibited or restricted imports are subject to laws and regulations administered by other Danish government agencies for which the Danish Customs Department is the enforcer. These laws and regulations may, for example, prohibit entry; limit entry to certain points; restrict routing, storage, use; require treatment, labeling or processing as condition of release. Customs release only takes place when the additional requirements are met. These requirements apply to all importation types, including shipments made by mail. The exporter should make certain that the Danish importer has provided proper information to (1) permit the submission of necessary information concerning packing, labeling, etc. and (2) ensure that necessary arrangements have been made by the importer for entry of the merchandise into Denmark.
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