Taxes in Europe Database v2
Law on excise duty on mineral water etc., see statutory note No. 419 of 27. May 2012 and later amendments.
Delivery of the goods from the registered business.
Rate in 2013:
DKK 1.64 per litre for products with a content of sugar above 0.5g per 100 millilitre and DKK 0.59 per litre for products with a content of sugar below 0.5g per 100 millilitre:
Businesses producing taxable goods are required to register with the customs service.
The businesses are required, following the end of a tax period of one month and not later than by the 15th day of the following month to declare to the customs service the taxable quantity delivered during the month.
The tax on goods delivered during any month is payable not later than by the 15th day of the following month.
Small mineral water plants in Denmark and other Community Member States are allowed a reduction of DKK 0.09 in the duty on mineral waters containing carbonic acid which are sold in bottles provided that the production does not exceed six million litres a year.
For the larger producers, the deduction of 9 % of the first six million litres, is lowered by a percentage calculated as the amount in litres supplied in excess of six million litres the previous year, divided by forty thousand.
The tax on imported goods falls due on entry.
The tax on goods imported during any month must be paid no later than the 15th of the following month.