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Generic Tax Name Excise duty - Duty on antibiotics and growth promoters used in animal feeding stuffs
Tax name in the national language Afgift af antibiotika og vækstfremmere anvendt i foderstoffer
Tax name in English Excise duty on antibiotics and growth promoters used in animal feeding stuffs
Member State DK-Denmark
Tax in force since 1998/06/26
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/02/22
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 excise duty on antibiotics etc, see Statutory Notice No 416 of 26 June 1998, changed by Law No 428 of 6. June 2006.

 
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

Antibiotics and growth promoters used as additive in animal feeding stuffs:

  • zinc bacitracin
  • spiramyci
  • virginiamycin
  • flavofosfolipol
  • tylosin phosphate
  • monensin sodium
  • salinomycin sodium
  • avilamycin
  • carbadox
  • olaquindox

For other antibiotics and growth promoters, the excise duty is charged after the rate for a similar antibiotic or growth promoter as mentioned above.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

Antibiotics and growth promoters used as additive in animal feeding stuffs:

zinc bacitracin

DKK 1.00 per gram

spiramycin

DKK 1.00 per gram

virginiamycin

DKK 1.00 per gram

flavofosfolipol

DKK 2.50 per gram

tylosin phosphate

DKK 1.25 per gram

monensin sodium

DKK 1.00 per gram

salinomycin sodium

DKK 0.83 per gram

avilamycin

DKK 1.25 per gram

carbadox

DKK 1.00 per gram

olaquindox

DKK 1.00 per gram

For other antibiotics and growth promoters, the excise duty is charged after the rate for a similar antibiotic or growth promoter as mentioned above.

 
Tax due date

The goods are released from registered businesses.

 
Tax collector

 
Special features

Declaration:

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.

 

Imports:

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.

 
Economic function







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Environmental taxes



Comments
 
Tax revenue
ESA95 code d214azp

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 0.00 DKK 0.00
2009 0.00 DKK 0.00
2008 0.00 DKK 0.00
2007 0.00 DKK 0.00
2006 0.00 DKK 0.00
2005 0.00 DKK 0.00
2004 0.10 DKK 0.00
2003 0.00 DKK 0.00
2002 0.00 DKK 0.00
2001 0.20 DKK 0.00
2000 0.00 DKK 0.00

Comments