Imported products may be declared for consumption, for storage, for transit or for re-export. Imports are classified into of two categories: for imported goods that originate outside the EU and that have not cleared through customs in any EU member-country customs clearance is required; imports that comes from another EU member-country or originate in a non-EU country, but have cleared customs in another EU member-country. First category of goods requires formal customs clearance, the second - is considered to be in no need for formal customs clearance procedure.
Import licenses are required for importation of alcoholic drinks, weapons and arms, a number of drugs and chemical substances and some food goods. There are no specific import restrictions or license requirements, which complicate imports for U.S. exporters.
Import Documentation: commercial invoice (2 copies), a bill of lading (2 copies) and packing list, sanitary certificates, pharmaceutical certificates, certificates of origin, certificate of origin form a, eur 1 form import, quotas, declaration of antiquity, dangerous goods certificates.
Import Taxes and Duties
Imported goods are subject to a value-added tax grounded on the CIF value plus duty. Luxury and excise taxes are taxed on household implements, tape recorders, gasoline, perfumes, tobacco goods, alcoholic drinks and automobiles.
Imports fees: invoice fee, examination fees, consular fees.
Denmark's Harmonized Tariff Schedule is based on the TARIC (Integrated Tariff of the European Community) which is issued by the Commission and the Member States. Duties typically vary from 5 to 14% on industrial products. All goods and services are subject to a 25% Value Added Tax (VAT). VAT is payable on the sum of the value of the products, plus insurance, plus freight costs, plus duty amounts the products can be subject to and post border costs.
Labeling
The marking and labeling requirements for goods imported to Denmark vary from good to good. Consumer goods must be labeled in Danish or in a language, which differs from Danish slightly (Norwegian and Swedish). Some goods must be marked with the country of origin. Weights and measures must be stated in metric system. The contents of packages must be described on the labels. The importer is responsible for compliance with Denmark's marking and labeling regulations. Exporters must carefully follow importer's instructions. | 
