Taxes in Europe Database v2
Law on tax on chocolate and sweets. Statutory Notice No 567 of 3 August 1998 and later amendments. Current legislation: law number 752 of 10th of June 2013.
Chocolate and chocolate products, liquorice products, marzipan, sweets, effervescent products, chewing gum, cakes with a certain sugar, cacao or chocolate content etc. Certain products that can be used for the production of chocolate and sweets, such as almonds, nuts and cocoa nuts, are subject to raw materials tax.
DKK 25.97 per kg net weight of chocolate and sweets with a content of sugar above 0.5g per 100g and DKK 22.08 per kg net weight of chocolate and sweets wih a content of sugar below 0.5g per 100g. (Chocolate and chocolate products, liquorice products, marzipan, sweets, effervescent products, chewing gum, cakes with a certain sugar, cacao or chocolate content, etc.).
Raw acajou nuts, raw almonds, raw abricot and peach kernels,
raw cocoa beans, and raw cashew nuts.
Processed acajou nuts, processed almonds, processed abricot and
peach kernels, and processed cashew nuts.
Raw and processed brazil nut kernels, raw and processed walnuts,
pistachios, pecans, raw hazelnuts, cocoa shells, cocoa waste,
residues from the extraction of oil of taxable fruits with kernels and nuts,
unless the good is considered unfit for human consumption.
1 Imposed on goods which are not taxable but contains taxable components,
and which are imported from abroad.
As a general rule, on the delivery of the goods from the registered businesses.
Registered businesses are required, after the end of a tax period of one month but not later than by the 15th day of the following month, to declare to the customs service the weight of the goods on which the business is required to pay tax.
Businesses producing taxable goods are required to register with the customs service.
Wholesale businesses are not bound, but are entitled to register.
The tax on imported goods becomes due on entry. Registered businesses are, however, allowed to take the goods into stock without being assessed for tax at the time of entry.