Taxes in Europe Database v2
Law on excise duty on antibiotics etc, see Statutory Notice No 416 of 26 June 1998, changed by Law No 428 of 6. June 2006.
Antibiotics and growth promoters used as additive in animal feeding stuffs:
For other antibiotics and growth promoters, the excise duty is charged after the rate for a similar antibiotic or growth promoter as mentioned above.
DKK 1.00 per gram
DKK 2.50 per gram
DKK 1.25 per gram
DKK 0.83 per gram
The goods are released from registered businesses.
Businesses producing taxable goods are required to register with the customs service.
Wholesale businesses that import goods are also required to register.
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.
Producers calculate the tax on the basis of the weight of goods delivered by the business in any month, and the tax must be paid before the 15th day of the following month. Wholesale businesses calculate the tax on the basis of the weight of goods taken into stock by the business during any month, and the tax must be paid before the 15th day of the second month following receipt of the goods.
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.
On entry of certain articles which are not themselves subject to tax as above, but which contain ingredients, antibiotics or growth promoters, which are taxable according to these regulations, a duty is levied on the weight of the taxable goods. The taxable amount must be stated in a declaration from the manufacturer.