Taxes in Europe Database v2
Law on sundry consumption taxes, see Statutory Notice No 56 of 29 January 2008 (Forbrugsafgiftsloven) and later amendments.
Coffee‑substitute and coffee‑additive, including mixtures of these products with coffee.Tea, tea extracts and products containing tea extracts.
Coffee‑substitute and coffee‑additive, including mixtures of these products with coffee.
Tea, tea extracts and products containing tea extracts.
Per kg net weight:
Raw coffee (Customs Tariff No 09.01.11-12):
Roasted coffee (Customs Tariff No 09.01.21-22):
Coffee extracts not containing ingredients other than coffee (Customs Tariff No 21.01.10):
Tea (Customs Tariff No 09.02):
Tea extracts and products made of tea extracts (Customs Tariff No 21.01.10)
DKK 0.75 per kg net weight of the content of coffee‑substitute and coffee‑additive in the goods.
When the goods leave the registered business.
Businesses producing or importing taxable goods are required to register with the customs service.
On delivery of the goods from the registered businesses.
The businesses are required, after the end of a tax period of one month but not later than the 15th of the following month, to declare to the customs service the quantity delivered during the month.
The duty on goods delivered in any month must be paid before the 15th day of the following month.
The tax on imported goods becomes due on entry, and is payable before the 16th day of the month following that in which the goods were imported. Registered businesses are, however, allowed to take the goods into stock without being assessed for tax at the time of entry.