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Generic Tax Name Excise duty - Coffee and tea
Tax name in the national language Afgift af kaffe, kaffeekstrakt og kaffeerstatning samt the og theekstrak
Tax name in English Excise duty on coffee, coffee extracts and coffee-substitute and on tea and tea extracts
Member State DK-Denmark
Tax in force since 1955/03/14
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law on sundry consumption taxes, see Statutory Notice No 56 of 29 January 2008 (Forbrugsafgiftsloven) and later amendments.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Registered businesses.

 
Tax object and basis of assessment

Coffee‑substitute and coffee‑additive, including mixtures of these products with coffee.

Tea, tea extracts and products containing tea extracts.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

Per kg net weight:

Raw coffee (Customs Tariff No 09.01.11-12):

DKK 6.39

Roasted coffee (Customs Tariff No 09.01.21-22):

DKK 7.67

Coffee extracts not containing ingredients other than coffee (Customs Tariff No 21.01.10):

DKK 15.61

Tea (Customs Tariff No 09.02):

DKK 7.33

Tea extracts and products made of tea extracts (Customs Tariff No 21.01.10)

DKK 18.29

DKK 0.75 per kg net weight of the content of coffee‑substitute and coffee‑additive in the goods.

 
Tax due date

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.

 
Tax collector
 
Special features

Declaration:

Businesses producing or importing taxable goods are required to register with the customs service.

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.

 

Imports:

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.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ae + d214azf

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 266.01 DKK 0.01
2011 255.00 DKK 0.01
2010 250.10 DKK 0.01
2009 260.48 DKK 0.01
2008 253.66 DKK 0.01
2007 258.36 DKK 0.01
2006 282.91 DKK 0.02
2005 273.67 DKK 0.02
2004 279.41 DKK 0.02
2003 273.40 DKK 0.02
2002 280.10 DKK 0.02
2001 282.59 DKK 0.02
2000 274.30 DKK 0.02

Comments