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Measure Name
Date when measure came into force
Tobacco 2012/04/01
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Generic Tax Name Excise duty - Tobacco (EU harmonised)
Tax name in the national language Tobaksafgift
Tax name in English Excise duty on tobacco
Member State DK-Denmark
Tax in force since 1992/12/19
If abolished, date on which the tax ceases to apply
Business version date 2012/04/01
Version date 2012/06/01
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 tax on tobacco, see Statutory Notice No 635 of 21 August 1998 and later amendments.

The current law on tax on tobacco was introduced 19 December 1992, but tobacco has been a taxation object in Denmark for a around a decade.

 
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

 
Tax object and basis of assessment

-Cigarettes.

-Smoking tobacco (pipe tobacco and fine cut tobacco).

-Cigars, cheroots and cigarillos.

The taxable value of the goods is the retail price including tax and VAT.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 1,166.50 1.00 %
Cigars and Cigarillos 198.00 10.00 %
Fine cut smoking tobacco (for rolling of cigarettes) 772.50
Other smoking tobacco 722.50

Comments
  • Fine cut smoking tobacco: where more than 25 % of the tobacco particles have a width of cut of less than 1.0 mm, or fine cut smoking tobacco where more than 25 % of the tobacco particles have a width of more than 1.0 mm and are intended for the rolling of cigarettes.
  • Sliced tobacco, granulated and similar tobacco and also for other smoking tobacco with width of cut of at least 1.0 mm.
 
Tax due date

Before the goods leave the factory.

Goods are delivered from the producer or wholesaler to the retailer.

 
Tax collector

Businesses that import or manufacture tobacco are required to register with the customs service.

The tax is payable by means of a stamp affixed to the packet by the manufacturer. The stamps are bought from the customs service at a price equal to the tax on the goods in question.

By providing a security, however, businesses may be granted one month and 20 days' credit for the purchase of these stamps as regards cigarettes and two months and 15 days' credit as regards smoking tobacco.

 
Special features

Imports:

The tax on imported goods is payable on entry. The regulation relating to these rates, payment of tax by means of stamps and credit for the payment of the tax are the same as those which apply to domestic products.

 

The tax is payable by the importer or wholesaler on the same terms as for domestic products.

 

Declaration:

Importers, manufacturers and wholesalers of cigars, cheroots and cigarillos are required to register with the customs service.

Businesses which pay tax on these goods are required to declare to the customs service, not later than the 15th day of each month, their total taxable turnover during the previous month.

The tax payable on taxable turnover during any month must be paid before the 15th day of the following month. By providing security, however, the business may be allowed to defer payment for two months. In such cases, therefore, the tax on any month's taxable turnover must be paid not later than by the 15th day of the third month thereafter.

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ab + d214aza

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 8,310.79 DKK 0.46
2009 7,148.69 DKK 0.42
2008 7,075.16 DKK 0.39
2007 6,731.09 DKK 0.39
2006 7,369.92 DKK 0.44
2005 7,190.88 DKK 0.45
2004 7,035.60 DKK 0.47
2003 7,742.40 DKK 0.54
2002 7,678.68 DKK 0.54
2001 7,520.16 DKK 0.55
2000 7,561.45 DKK 0.57

Comments