Country profile
Denmark
DK · DNKAs of: 7/19/2026EU member and transit and logistics hub for Northern Europe, with a focus on pharmaceuticals and offshore
Denmark is an EU member and part of the EU customs union, so trade with the EU is free of internal duties. As a bridge between continental Europe and Scandinavia, it is a key transit and logistics hub. Aarhus is the main container port, complemented by Fredericia, Esbjerg (offshore) and Copenhagen-Malmoe. Copenhagen-Kastrup (CPH) is Northern Europe's largest cargo airport with a strong pharma and cold-chain focus. Road (E45/E20) and rail corridors (ScanMed, Oeresund Bridge) are highly efficient; the Fehmarn Belt Tunnel will shorten links to Germany from around 2029. Import VAT: 25 percent.
Overview
Denmark (DK) is an EU member on the Jutland Peninsula and the islands between the North and Baltic Seas, acting as a transit and logistics hub between continental Europe and Scandinavia with a pharma and offshore focus. As part of the EU customs union, trade with the EU moves without internal duties; third-country imports are cleared via DMS Import and exports via DMS Export (Toldstyrelsen, EORI required). Import VAT (moms) is 25 percent with no reduced rates. Key gateways are the container port of Aarhus (around 843,665 TEU in 2025), Fredericia, Esbjerg (offshore/RoRo) and Copenhagen-Malmoe, plus the cargo airports Copenhagen-Kastrup (CPH, around 307,000 t in 2025, pharma and cold-chain focus) and Billund (BLL). By land, the E45 (German border–Aalborg), the E20 with the Great Belt crossing and the Oresund Bridge, and the ScanMed rail corridor connect the country; the Fehmarn Belt Tunnel is due to shorten links to Germany from around 2029. Main exports are pharmaceuticals, machinery, food and wind power components; top partners are Germany, Sweden, the USA, the UK and Norway. The national currency is the Danish krone (DKK).
Mentioned countries
Customs & Import/Export
Customs authority
Toldstyrelsen (Danish Customs Agency, under the Skatteforvaltningen tax administration)Import system
EU Customs Code (UCC). Imports are handled through the national system DMS Import (ERMIS); an EORI number is required. No customs declaration within the EU single market.
Export system
EU exports via DMS Export (mandatory since 2023), MRN and export accompanying document. Intra-community deliveries without export declaration.
Import VAT
- Import VAT (moms) 25 percent, no reduced rates (only zero rate, e.g. newspapers).
Import documents
- Commercial invoice
- Packing list
- Transport document (CMR / B/L / AWB)
- Customs declaration (DMS Import)
- EORI number
- Proof of origin for preference
Export documents
- Commercial invoice
- Packing list
- Export declaration (DMS Export, MRN)
- Transport document
- Proof of origin (EUR.1 / origin declaration)
Origin proofs / FTA
Preference proofs under EU free trade agreements: movement certificate EUR.1, origin declaration (REX) and supplier declarations.
Restricted & prohibited goods
EU prohibitions and restrictions: weapons, drugs, certain food/animals (veterinary control), cultural property, counterfeits, CITES species.
Export controls & sanctions
EU dual-use and sanctions regimes apply directly; national supervision by Erhvervsstyrelsen, among others. EU sanctions against Russia are in force.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (EU) — General process
Quick operational overview for shipments to the EU. The EU is a customs union; for imports from non‑EU countries, customs clearance and import VAT are typically key topics.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification (duties/taxes and restrictions)
- Importer EORI and (where relevant) origin/preference documents
- Transport documents (AWB / Bill of Lading) depending on mode
Process (simplified)
- Prepare export (docs, HS code, origin/preference)
- Import clearance at the EU entry customs office (declaration, possible checks)
- Release and delivery; import VAT/duties based on classification and value
Common pitfalls
- Incoterms unclear → who clears customs/pays import VAT?
- Missing/wrong HS code/classification → delays and cost risk
- Origin/preference not properly documented → preference may not apply
- Inconsistent documents (invoice vs packing list vs shipment data)
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Cargo airports
- Kopenhagen-Kastrup (CPH) - grösster Frachtflughafen, ca. 307'000 t (2025)
- Billund (BLL)
Seaports / access ports
- Aarhus - largest container port (843'665 TEU, 2025)
- Fredericia
- Esbjerg (offshore / RoRo)
- Copenhagen-Malmö (CMP)
- Odense
Road corridors & border crossings
- E45 (German border - Aarhus - Aalborg - Frederikshavn)
- E20 (Esbjerg - Odense - Copenhagen - Øresund Bridge)
- Great Belt crossing
Rail corridors
- TEN-T corridor Scandinavia-Mediterranean (ScanMed)
- Øresund Bridge (DK-SE)
- Jutland corridor; future Fehmarnbelt Tunnel (approx. 2029)
Top trade lanes
- DK-Germany
- DK-Sweden
- DK-Netherlands
- DK-USA
- DK-Norway / GB
Risk & Operational Notes
Risk notes
Stable, predictable environment with low corruption. Main risks: wind and weather at North Sea ports, seasonal peaks and dependence on EU sanctions rules.
Seasonal & weather risks
Autumn and winter can delay ship and ferry traffic due to storms and wind at North Sea and Baltic ports; icing is rare but possible.
Current logistics notes
Distance-based, CO2-differentiated truck toll (Vejafgift) since 1.1.2025 for trucks from 12 t; extension to vehicles over 3,5 t planned for 1.1.2027. Fehmarnbelt Tunnel under construction (opening approx. 2029). No nationwide disruption verified. (As of 2026-07-19)
As of: 2026-07-19
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Public holidays
| Date | Holiday | Type | Customs closed | Transport affected | Note |
|---|---|---|---|---|---|
| Jan 1, 2026 | New Year's Day | National | |||
| Apr 2, 2026 | Maundy Thursday | National | Maundy Thursday is a statutory holiday in Denmark: Easter effectively means a 5-day shutdown (Thu-Mon); plan clearance and delivery accordingly. | ||
| Apr 3, 2026 | Good Friday | National | |||
| Apr 5, 2026 | Easter Sunday | National | |||
| Apr 6, 2026 | Easter Monday | National | |||
| May 14, 2026 | Ascension Day | National | |||
| May 24, 2026 | Whit Sunday | National | |||
| May 25, 2026 | Whit Monday | National | |||
| Dec 25, 2026 | Christmas Day | National | Operations largely shut down 24-26 December (Christmas Eve usually off by collective agreement); terminals and customs offices closed or reduced. | ||
| Dec 26, 2026 | Second Day of Christmas | National |
New Year's Day
Jan 1, 2026
Maundy Thursday
Apr 2, 2026
Maundy Thursday is a statutory holiday in Denmark: Easter effectively means a 5-day shutdown (Thu-Mon); plan clearance and delivery accordingly.
Good Friday
Apr 3, 2026
Easter Sunday
Apr 5, 2026
Easter Monday
Apr 6, 2026
Ascension Day
May 14, 2026
Whit Sunday
May 24, 2026
Whit Monday
May 25, 2026
Christmas Day
Dec 25, 2026
Operations largely shut down 24-26 December (Christmas Eve usually off by collective agreement); terminals and customs offices closed or reduced.
Second Day of Christmas
Dec 26, 2026
Sources: Retsinformation (dansk helligdagskalender; LOV 214/2023)
Tolls & charges
Vejafgift (km-basierte Lkw-Maut)
Distance-basedOperator: Sund & Bælt A/S
truck, articulated
Since 1 Jan 2025, a kilometre-based, CO2-differentiated toll for trucks of 12 t and above on state roads and selected municipal roads; rates depend on distance, weight and CO2 class. Settled via an approved OBU or a digital KmToll ticket. Extension to trucks above 3.5 t planned for 1 Jan 2027. Denmark left the Eurovignette on 1 Jan 2025. Separate tolls apply for the Great Belt and Oresund crossings.
Sources: Vejafgifter.dk / Sund & Bælt
Airports in this country
Seaports in this country
Latest News
Sources & Data Confidence
Official sources
- toldst.dk
- skat.dk
- dst.dk
Source references without warranty. For legal/tax decisions consult official authorities.
FAQ
Is customs duty charged on goods shipped from Switzerland to Denmark?
Yes. Denmark is an EU member, Switzerland is not. Shipments from Switzerland require an EU import declaration (DMS Import); customs duty and 25 percent import VAT may apply. With a proof of origin (Switzerland-EU agreement), duty-free treatment is often possible.
What is the VAT (moms) rate in Denmark?
The standard rate is 25 percent. Denmark has no reduced rates, only a zero rate for certain services such as newspapers.
What is Denmark's most important port for containers?
The port of Aarhus is by far the largest container port and handled approx. 843'665 TEU in 2025. Other important ports are Fredericia, Esbjerg (offshore) and Copenhagen-Malmö.
Which airport is relevant for air cargo?
Copenhagen Kastrup (CPH) is the largest air cargo airport in Northern Europe and handled approx. 307'000 tonnes of cargo in 2025, with a strong focus on pharmaceuticals and cold chain. Billund (BLL) is another location.
Which customs system does Denmark use for imports and exports?
Denmark applies the EU Customs Code (UCC). Imports are processed through the national system DMS Import; exports have been mandatory via DMS Export since 2023. An EORI number is required.
Which sanctions and export control rules apply?
The EU dual-use and sanctions rules apply directly, including EU sanctions against Russia. National supervision is carried out by the Erhvervsstyrelsen, among others.
What does the Fehmarnbelt Tunnel mean for logistics?
The Fehmarnbelt Tunnel under construction between Rødby and Puttgarden is expected to open around 2029 and will significantly shorten road and rail travel between Denmark and Germany, for example the rail journey time Hamburg-Copenhagen.
Which trade partners are important for Denmark?
Which logistics terms are especially relevant for Denmark?
For international shipments, these terms are a good quick start:
Next steps
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