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Printable Version Duty Deminimis on Imports to EU countries
As of December 1, 2008 the duty deminimis on imports to EU countries with negligible value changes from 80,00 DKK to 1,100.00 DKK. This means that below 1,1100.00 DKK no duty is due. VAT however will still be collected on due values over 163 DEK.
Exceptions:
Bulgaria, Czech Republic and Slovakia plan on bringing the VAT deminimis in line with the duty deminimis (so that both would be at 1,100 DEK) but this is pending EU approval.
The below table summarizes the changes:
Imports of negligible value |
Application |
Up to 80.00 DKK |
Exempt from duty and VAT |
Over 80.00 DKK and up to 1,100.00 DKK |
Exempt from duty, VAT is due |
Over 1,100.00 DKK |
Duty and VAT are due |