Taxes in Europe Database v2
Law on excise duty on pesticides, see Law No 232 of 26 February 2015.
An excise duty is paid on pesticides. The excise duties are divided into a health duty, an environmental impact duty, an environmental behavior duty and a basic duty.
An ad valorem tax is paid on chemical biocides. The biocides are divided into the following subcategories:
1. Chemicals to combat insects with more (excluding pests in trees)
2. Chemicals to deterrent insects with more, wild mammals and birds.
3. Chemicals to combat tree fungus and pest in trees.
4. Chemicals for destruction of alga.
5. Chemicals for destruction of slime creating organisms in paper pulp.
6. Chemicals to combat rats, mice, moles and rabbits
7. Microbiological pesticides.
Diplomatic services and international organisations are exempt from excise duty.
- Health duty: Per kg/ liter of pesticide times the health affect per kg/ liter of substance: DKK 107
- Environmental impact duty: Per kg/ liter of active ingredient times the environmental impact per kg/ liter of substance: DKK 107
- Environmental behavior duty: Per kg/ liter of active ingredient times the environmental behavior affect per kg/ liter of substance: DKK 107
- Basic duty: Per kg/ liter of active ingredient: 50 kr.
- Products falling under point 1: .................... 40 % of the taxable value, excluding VAT.
- Products falling under point 2: .................... 30 % of the taxable value, excluding VAT.
- Products falling under points 3 to 7: ..................... 3 % of the taxable value, excluding VAT.
Registered businesses are required to declare the taxable value of the goods released at the end of each tax period (the month) and at latest by the 15th day of the following month. The excise duty must be paid before the 15th of the following month.
Manufacturers and importers are required to register with the tax and customs service. Registered businesses can receive goods liable to duty from other registered businesses and abroad without paying the excise duty.
The goods liable to duty must be in a sealed container. A stamp indicating the maximum value of the container including excise duty and VAT must be attached to each container.