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What is Import VAT?
Import VAT is charged when goods are brought into the EU from a country outside the EU. It is calculated on the customs value of the goods plus duty and freight.
Also called: VAT on imports
In Denmark the rate is 25%. The basis is the customs value (typically the price of the goods plus freight and insurance to the EU border) plus duty.
VAT-registered businesses can normally declare and deduct import VAT through their VAT return, so it does not have to be paid in cash at clearance. Ask your accountant if you are unsure about your situation.