Taxes in Europe Database v2
Law on tax on ice cream, see Statutory Notice No 115 of 31. January 2012 (Isafgiftsloven).
Ice cream, either made in the country or imported.
Rates in 2015
By Law no 524 of 12 June 2009 the duty was increased for icecream with a high content of sugar. This change applies from 1. January 2010.
On delivery of the goods from the registered businesses.
Businesses are required to register with the customs service.
The businesses are obliged, after the end of a tax period of one month and not later than the 15th of the following month, to declare to the customs service the quantity of goods delivered during the month.
The tax on goods delivered during any month must be paid before the 15th day of the following month.
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.