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Import/Export

United Kingdom to Denmark

Country or Territory Regulations Topics:

Import Documentation

A certificate of origin is not required for the import clearance of textiles.

The country or territory of origin must be stated on the invoice for each invoice line. If the customs authorities doubt the correctness of the declared country or territory of origin they may request an additional proof which might be a certificate of origin.

A Certificate of Origin must meet the following customs stipulations:

  • Must be an original form
  • Must be issued and originally signed by a Chamber of Commerce or Customs
  • Must contain a seal or watermark in the paper
  • Must provide a detailed description of the goods. General descriptions of goods, such as "clothes" or "garments" will not be accepted.
Declaration of Conformity (CE marking)
The European Community require certain standards on product safety for certain types of goods. The range of products covered by the directives must comply with the applicable directives when it is placed on the community market for the first time or put into use. Placing on the market in the meaning of the directives is the action of making a product available for the first time, either for payment or free of charge. 'Putting into service' takes place at the moment of first use within the Community by the end user (for example, produced for own use of the importer).

Range of products
The most important products are toys, in-vitro diagnostic medical devices, medical devices, machinery, low voltage equipment, safety devices (for example, helmets), exhaust systems and electromagnetic compatibility.For a full overview please see the EU website:

http://www.newapproach.org/Directives/DirectiveList.asp

Responsibilities
Manufacturers are defined as the persons responsible for designing and manufacturing products supposed to be placed on the EU market. The manufacturer has an obligation to ensure that a product intended to be placed on the Community market is designed and manufactured, and it's conformity assessed, to the essential requirements in accordance with the provisions of the directives. The manufacturer may appoint any natural or legal person, established in the European Union, to act on his behalf as an authorized representative.

The authorized representative may be addressed by the authorities of the member states in regard to the manufacturer's obligations.

The importer is defined as any legal or natural person responsible for placing products on the EU market. He is responsible to provide the market surveillance authority with the necessary information about the safety of the product and a copy of the Declaration of Conformity (DoC). If the manufacturer is established in the EU or has a so called authorized representative it is his obligation to provide the necessary information.

Conformity Assessment Procedure
Goods subject to the regulations on product safety need to be tested according to the rules applying for each group of products. Manufacturers have to draw up an EC declaration of conformity which is the first step of the conformity assessment procedure. The declaration of conformity has to include technical information containing the way of testing and the steps to be taken to obtain the attestation of conformity. The way of testing and steps to be taken depends on the type of product. If the testing was successful the producer is allowed to apply the so called 'CE sign' on the product or where this is not applicable (for example, surgical instruments) at the retail package or on a "Declaration of Conformity" certificate.

The "Declaration of Conformity" has to be issued by a notified body certified by a member state of the European Union.

Notified Body
A notified body is an organization certified by the national government to carry out the tasks of the conformity assessment procedures. They can offer their service to any economic operator inside and outside the European Community. They can carry out the tests or monitor the tests carried out by the manufacturer. They can carry out these activities inside the EU or on the territory of third countries or territories.

Information about notified bodies and notified bodies itself can be found on the EU website:

http://ec.europa.eu/enterprise/newapproach/nando

For additional information, please also refer to "Product Safety".

Customs may require an import license for certain products from certain countries or territories, depending on the harmonized tariff code.

The importer must obtain the import license. An original export license from the exporter of the country or territory of origin might be necessary to obtain the import license.

The requirement of an import license is dependent on the country or territory of origin of the goods not the country or territory of export. For further detailed information it is highly recommended to contact your chamber of commerce.

Goods under IATA Special Provisions A67 require a MSDS (Material Safety Data Sheet).

It is not required for all, however shipments can be held by local authority in United Arab Emirates after screening due to lack of MSDS (Material Safety Data Sheet) or NON DG (Dangerous Goods) declaration letter from the shipper resulting to misconnections and impacting end-to-end service.

It would be advisable for all shipments originating, transiting and terminating for UAE to have MSDS or NON DG declaration from shipper enclosed in the shipment and copies to be uploaded in IDIS.

Market Surveillance
Market Surveillance is organized and performed at national level. Each EU (European Union) member state is responsible for surveillance activities on its territory. Customs authorities are usually part of the market surveillance activities.

On customs request the "Declaration of Conformity" has to be provided by the shipper, the manufacturer or his assigned representative in the EU or the importer.

Declaration of Conformity
The Declaration of Conformity (DoC) is a document in which the manufacturer, or his authorized representative within the EU indicates that the product meets all the necessary requirements of the directives applicable for the specific product. The DoC shall contain the name and the address of the manufacturer along with information about the product (for example, brand and serial number). The DoC must be signed by an individual working for the manufacturer or his authorized representative.

On request, the manufacturer or his authorized representative within the EU must provide the DoC. In case the manufacturer is not an EU entity and has no authorized representative, the importer must be able to provide a copy of the DoC and additional proofs if requested.

Export procedure ex United Kingdom

A formal electronic export declaration must be sent to customs authorities by the exporter or their representative. Customs authorities grant the release for export and issue an Export Accompanying Document (EAD) with a unique Movement Reference Number (MRN). UPS operated simplified procedures allowing export formalities to be completed upto 14 days after export.

Informal Declarations
An informal declaration is possible for shipments up to a national threshold. The informal declaration is based on the invoice value and is restricted to shipments not subject to prohibitions and restrictions (for example, embargo regulations) or special export procedures (for example, temporary export). The informal clearance will be done by UPS at the point of exit.

National Requirements
Shipments up to a value of 873.00 GBP can be declared informally on the basis of the invoice.

The EORI (European Union Registration and Identification) number needs to be included with the Invoice for any shipment with value exceeding 873.00 GBP. The EORI number can be obtained by the shipper using website link: www.gov.uk/EORI

UPS service
UPS offers the service to prepare export declarations on behalf of the exporter without additional fees.

Export Documentation

Driving Licenses Valid Driving Licenses can be shipped as documents. The description must clearly state 'driving license'. Shipping driving licenses require the approval of the UK customs authorities. A delay of minimum one day has to be calculated.

Please check the import related information if driving licenses are allowed for importation.

Valid passports can be shipped as documents. The description must clearly state 'passport'. Shipping passports require the approval of the UK customs authorities. A delay of minimum one day has to be calculated.

Please check the import related information if passports are allowed for importation.

Clearance Information

Shipments Between Countries or Territories of the European Union

No invoice and no customs clearance is needed if all goods are in free circulation. Goods subject to excise duty like alcoholic beverages and tobacco products are not in free circulation from a tax point of view. They can only be sent under a contract for International Special Commodities (ISC). The exporter is responsible to accompany the necessary documentation to the package and ensure the payment of excise duty in the destination country or territory prior to departure.

Goods not in free circulation within the EU, usually coming out of a bonded warehouse, must be accompanied by an invoice and a 'Transit Accompanying Document' (TAD). Goods not in free circulation can only be forwarded with express service levels. The shipper is responsible for marking the goods as 'not in free circulation' within the shipping software or on the air waybill.

Identification Number (EORI number)

For every formal customs declaration the identification number of a business importer is mandatory. The identification number used in the European Union is called the EORI number (Economic Operators Registration and Identification System).

Please note that not only the value(s) of the commodity/commodities have to be considered when calculating duty and tax, but also the freight charge and other fees.
UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Areas Served

Service is provided to and from every address in the country or territory.

For Greenland and Faroe Islands:

Please refer to the respective country or territory site directly, as each one of them have independent customs regulations and shipment exceptions.

UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Saturday, Sunday, and official holidays.
Spring +0200/ Fall +0100
Danish
Danish Krone(DKK)

Billing Options

  • Shipping charges can be billed to the shipper, receiver or a third party.
  • When billing the receiver, either the shipper or receiver's account number is required.
  • When billing to a third party, the third party's name, country or territory and account number are required.
  • Duties and taxes can be billed to the shipper, receiver or a third party.
  • If the Denmark duties and/or taxes are to be billed to a payor in another country or territory, the Danish importer must be a private person/individual.
  • When billing a third party, the third party's name, country or territory and account number are required.
  • If the duties and taxes are billed to an account outside of the destination country or territory, a "Duty and Tax Forwarding" surcharge will be applied.
  • Please note the following third party billing exceptions:
    • Shipments to and from the same country or territory (domestic shipments) cannot be billed to third party payors in other countries or territories. For example, shipments from Mexico to Mexico or Canada to Canada cannot be billed to a third party payor in the U.S. This rule does not apply to UPS domestic services in European Union countries or territories. For example, shipments from Germany to Germany can be billed to a third party payor in the U.S. (as long as the payor is a business and has a VAT or Tax/EIN ID on file with UPS).
  • When paying by credit card, check, or cash, only the shipper can be billed the shipping charges
  • The freight and duties can be billed to the shipper or a third party
  • The taxes can be billed to the receiver or a third party
  • A surcharge will be applied for the SDV billing option

Commodity Specific Stipulations

There are special stipulations on the following commodities when shipping to Denmark. If you plan to ship one of the commodities listed below, be sure to adhere to the following stipulations in order to avoid delays and holds at customs.

Antiques can be cleared with a duty rate of 0% and with the reduced VAT rate if they are proven older than 100 years.
Original artwork (for example, paintings, drawings, sculptures) can be imported with a duty rate of 0% and with the reduced VAT rate.
Bank Cards which are requested to be sent out of the United Kingdom should be declared for referral to HMRC and await their approval to send.
Please see 'Vitamins'.
Data shipments to Denmark require an invoice with the value of the CD-ROM or disk only.
Shipments of medicine can be imported by authorized companies (for example, pharmaceutical companies, laboratories) with an appropriate Import License from the Danish Ministry of Health.

Private Individuals are not allowed to import medicine from countries or territories outside of the European Union.

The invoice should include a description of the part, type of machine for which the part is used, and a list of the part's components.
Passports which are requested to be sent out of the United Kingdom should be declared for referral to HMRC and await their approval to send.
Write a description of the sample on the invoice and indicate whether the sample is marked or mutilated.

Shipments with a value of 80.00 DKK or less are exempt from duty and V.A.T. For information regarding textile samples please see "textiles" under commodity specific stipulations.

In order to avoid wrong customs declarations at import, it is mandatory that the exporter provide very detailed information about the shoes (for example, what kind of leather, what material used for soles and uppers, what kind of shoes (sport shoes, sandals, boots), who is to wear the shoes (children, women, men).
Most of modern test reagents for diagnostic research are built on antibodies which are generated from animal tissue. There are two types of antibodies, the monoclonal antibodies and polyclonal antibodies.

Monoclonal antibodies are generated in vitro. Tissue from animals are taken (e.g. blood) and infected with certain substances or pathogens. The blood cells react with the production of antibodies which are than harvested and used for the production of the test kits. Due to the in vitro production and the controlled way of production those types of test kits are not subject to veterinarian control if it is a commercial production.

Polyclonal antibodies are gained from living animals like rabbits. They are infected with the substances / pathogens and the animals are producing antibodies. The antibodies are harvested from the blood stream of the animals. Test reagents with polyclonal antibodies are subject to vet inspections.

Shipment documents (commercial invoice or declaration on letterhead) should include:

 the place of origin of the material

 the quantity of the material, in weight or volume

 a description of the material/ animal source

 catalogue number and price (if available)

 additives (e.g., sodium azide, glycerol), their source (e.g., whole serum, supernatant, ascites), and purification, if any.

 protocols  the recommended protocol or datasheet indicating any unique fixation, detergent, blocking, or incubation conditions.

 the intended use (commercial/ manufacturing; research/ testing)

 the name and address of the shipper

 the name and address of the receiver

Commercially packaged, ready-to-use In Vitro Diagnostics (IVD) containing products of animal of origin, do not require a Vet-inspection, if compliant with Directive 98/79/EC on In Vitro Diagnostic Medical Devices. A declaration of conformity (CE-marking) must be provided for each individual commodity (e.g. reagents, test kits, immunosorbent assays such as ELISA kits).

A certificate of origin is not required for the import clearance of textiles. The need of a certificate of origin for the import clearance was reversed on October 24, 2011.

The country or territory of origin must be stated on the invoice for each invoice line. If the customs authorities doubt the correctness of the declared country or territory of origin they may request an additional proof which might be a certificate of origin.

Customs classifies certain food supplements as medicine, especially vitamins with higher dosage than the recommended daily allowance and other products with physiological effects. (please see medicine). For further information please contact the Danish Medicines Agency:

  • www.dkma.dk
  • phone +44 889595

Gift Exemptions

45.00 European Monetary Unit (Euro) EUR
individual-to-individual
per shipment

In addition to a detailed description of each item, write additional comments of "gift shipment" on the invoice and in the Special Instructions box of the UPS Waybill to insure a proper assessment of duties and taxes.

Individuals can only ship tobacco products, alcohol, perfume, or coffee as gifts without duty and tax with the following limitation on quantities:

  • Tobacco products - 50 cigarettes or 25 cigarillos (maximum weight of 3 grams each) or 10 cigars or 50 grams of smoking tobacco.
  • Alcoholic beverages - 1 liter of distilled beverages and spirits of an alcoholic strength exceeding 22% vol- 1 liter of distilled beverages and sprits, and aperitifs with a wine or alcoholic base, of an alcoholic strength not exceeding 22% vol.,sparkling wines, liqueur wines - 2 liters wines
  • Perfumes and toilet waters - Perfumes: 50 grams perfume - Toilet water: 0.25 litres.

Goods exceeding above quantities are excluded from duty-free admission. Write "gift" or "gift shipment" on the invoice. Write the name and address of the gift giver on the invoice. If products and shipping are ordered in a gift shop or on the internet, the name of the gift giver must be on the invoice to be considered a gift shipment.

Invoice Requirements

An invoice is not required for shipments between European Union Countries or Territories, as long as the goods are in free circulation. Goods not in free circulation are goods which originated outside the EU and have not yet cleared Customs inside the EU. These goods require a 'Transit Accompanying Document' (TAD) also know as T1 Document. The T1 status must be clearly indicated within the shipment data transferred to the UPS system or on the waybill. For additional information please see 'Clearance Comments' in section 'Additional Clearance Comments'.

Goods that are transported from one EU member state to another via an EFTA (European Free Trade Association) member country or territory require a T2 Document and clearance.

The United Kingdom departed the European Union on 31 January 2020. There is a transition period until the end of the year where nothing changes. UK will stay within the common market.

UPS Paperless Invoice is available for small package exports from this country or territory.

Items Classified as Documents

The destination country or territory classifies the following items as document shipments. The items must have no commercial value. If criteria are listed, the shipment must meet the criteria to classify as a document shipment.

Validated airline tickets only
Must be for shareholders or for intercompany use only.
Must be for intercompany use or a bid invitation (such as architectural plans to obtain a contract inside the European Union) and have no commercial value.
Must be non-commercial brochures or for intercompany use only.
Document limit: up to 15 business cards
Must be personalized checks. If checks list an amount which is higher than 15.00 Euros, a registration has to be filed at customs, which is the responsibility of the importer.
Personalized credit cards
Tickets for events like stage performances, football matches or concerts can be sent as documents.

Event tickets coming from a printing company and sent to the organizer of the event or ticket sales offices cannot be sent as documents.

Must be personalized to be considered documents.
Non-personalized greeting cards and invitations are considered non-documents and require an invoice.
The number of manuals must be appropriate for the purpose
Must be negatives, slides, or printing films being sent to press or publishing agencies.
If the value includes press or editorial charges, the items are considered non-documents and require an invoice.
Document: intercompany shipments for intercompany use with no commercial value
Non-document: shipments from a publisher or printing company
Must be for non-commercial purposes
Must be personalized stationery and have no commercial value. The amount (number of pieces) must be appropriate for non-commercial use.
Must be personalized to be considered documents.

If Traveler's checks list an amount which is higher than 15.00 Euros, a registration has to be filed at customs, which is the responsibility of the importer.


UPS can recommend which forms you need based on a few simple criteria. Forms can be completed online or printed. See which forms you need.

Prohibited or Restricted Commodities

In addition to the prohibited commodities listed here, it is prohibited to ship the following commodities to Denmark.

Alooholic beverages are subject to excise duty payments in the country or territory of consumption within the EU. The shipper is responsible to comply with the regulation on goods subject to excise duty. They have to provide the necessary accompanying documents showing that excise duty has been paid in the destination country or territory or that the payment of the excise duty has been guaranteed by him or his customer. Shipments send to business need to be accompanied by simplified accompanying documents. The business consignee has to present the documents to the responsible tax office to get them stamped after paying the excise duty of the country or territory of consumption. The stamped document serves as a proof to get the excise duty refunded the shipper paid in the country or territory of dispatch.

Shippers selling to private individuals (so called distance selling) are responsible for paying the excise duty of the country or territory of consumption prior to arrival or guarantee the payment via his fiscal representative in the country or territory of consumption. The shipper has to provide paperwork like a pro forma invoice or a transport document, proofing the tax registration of the shipper in the country or territory of consumption.

UPS offers the shipping of alcoholic beverages between EU countries or territories under a contract for International Special Commodities. The UPS service covers only the transportation. Accepted goods are all kinds of alcohol with less than 70% volume alcohol content and stored in bottles or other containers with a capacity of 5 litres or less. Alcoholic beverages coming from a bonded warehouse or a freezone which are not in free circulation within the EU are excluded from this service.

UPS offers the transport service for shipments between two EU countries or territories to all EU countries or territories excluding Finland & Sweden and any areas that are part of the EU customs area but not part of the EU common system of Value Added Tax (VAT).

The service is offered for domestic shipments within the following countries or territories: Belgium, France, Germany, Italy, Netherlands, Poland, Portugal, Spain and UK.

Alcoholic Beverages shipped under excise duty suspension regime are also transported but with further restrictions regarding the Geographical coverage. Shipments under excise duty suspension within or from Latvia and Malta are exempt from the service offer.

Endangered plants and animals protected by the multilateral treaty of the Convention on International Trade in Endangered Species (CITES), must be accompanied by a valid CITES Certificate.

All import, export, re-export and introduction from the sea of species covered by the Convention has to be authorized through a licensing system.

Shipper needs to provide the following documentation:

Invoice with the scientific name and CITES certificate.

Additional charges will be applicable. Products of animals or plants subject to CITES can only be accepted under a special contract for International Special Commodities (ISC).

Food items are restricted for importation with UPS Small Package.

Only canned food, bottled beverages or freeze dried food can be imported as long as it is not temperature sensitive. Small amounts of samples for testing purposes are exempted if the tests do not include consumption.

Small amounts of food within gift shipments are allowed as long as they are not temperature sensitive.

For food made from animal products please see additional information under section 'Commodity Specific Information'.

If you consider importing commercial food items into Denmark, please get in contact with UPS SCS.

Based on the EU regulation 2009/669/EC certain foodstuffs (for example tea with origin China) imported from certain third countries or territories are subject to increased level of official controls due to contamination risks of these products by aflatoxinson and pathogens. These controls are carried out at Designated Point of Entries (DPE) defined by each member state.

The import of feed and food originating in or consigned from Japan following the accident at the Fukushima nuclear power station and not subject to vet inspection can only be imported into the EU through Designated Point of Entries (DPE). They must be accompanied by a declaration attesting that the goods are either harvested or processed before 11 March 2011, originated from a prefecture other than the ones affected by higher levels of radiation or if originated from an affected prefecture have been subjected to laboratory analysis determining the level of certain radionuclides (regulation 2011/297/EC).

The customs office responsible for our import sites are not defined as DPE. Commodities subject to import controls at a DPE can't be imported with UPS.

Shipments of jewelry can be shipped as long as the value does not exceed US$500.00 or the local currency equivalent per package.

Jewelry for which the retail price is lower than US$150.00 per item and which do not contain precious metal(s) and/or stone(s) are considered costume jewelry and can be shipped only up to this value from the origin country or territory.

Knives with blades 6.0 cm (2.4 in.) or longer require permission from the police. Single handed operated knives are prohibited by law and illegal to import.
In addition to general guidelines under general restrictions to all countries or territories link, shipment of all vertebrates (Amphibians, Fish and Reptiles} are prohibited between the countries or territories selected.
Mobile phones to all destination countries from United Kingdom can be delayed on export due to security checks from government bodies.
Personal Effects cannot be shipped between these countries or territories
According to the customs legislation living plants, parts of plants, fruits, nuts, vegetables and seeds are considered to be plants.

When importing plants or seeds, the shipper must provide an original Phytosanitary certificate.

The consignee must contact The Danish Plant Directorate, phone +45 46562700, prior to arrival of the goods to arrange a Phytosanitary inspection by a Plant Directorate Officer at the UPS facilities.

Import delays may incur. A government inspection fee and a brokerage surcharge will apply.

The importation into, or exportation from Denmark of any rough diamond is prohibited, from whatever source, unless the rough diamond has been controlled through the Kimberley Process Certification Scheme (KPCS). Rough diamonds, which have become known as conflict diamonds, are defined as diamonds used by rebel movements to finance military action opposed to legitimate and internationally recognized governments.

The KPCS is a joint government internationally recognized certification system that imposes extensive requirements on its members to enable them to certify shipments of rough diamonds as conflict-free and prevent conflict diamonds from entering legitimate trade.

Please see Plants.
All tobacco products are subject to excise duty. The exact quantity of tobacco products has to be stated on the invoice.

Companies must be registered with Customs to import tobacco/tobacco products.

Private importers are allowed to import tobacco/tobacco products but in small quantities for personal consumption. High import duties will apply.

The transport and import clearance of tobacco products can only be accepted based on a contract for International Special Commodities (ISC).

Saturday Delivery

Saturday Delivery Available: Yes

Not available in all areas. Always check the international time in transit system for details of service availability within a country or territory.

Saturday delivery is only available to Denmark from the European Union countries or territories.

Please note that due to operational reasons, International Saturday delivery to Denmark is not available for packages with a weight of more than 32 kgs.

A surcharge of 49 Euros will be charged for Saturday delivery.

Service Options

Always check Calculate Time and Cost for details of service availability and guarantee information within a country or territory. All Service Levels may not be available to or from every address within a country or territory.

  • UPS EU Express
  • UPS EU Express Plus
  • UPS EU Express Saver
  • UPS EU Standard
  • UPS WorldWide Express Freight
  • WorldWide Economy DDP
  • WorldWide Economy DDU

Special Clearance Requirements

Write "diplomatic or embassy goods" on the invoice.

Customs requires a franchise document from the local embassy. UPS delivers the shipment 1 day after Customs approves the franchise document.

Non-military government shipments are subject to duty and taxes, except goods which are being used for non-profitable educational, cultural or scientifical use.

Inward Processing Relief (repair, processing and return)

The customs procedure of inward processing is used for goods which will be repaired inside the European Union and re-exported after repair. Under this import procedure the goods stay under customs control until re-exportation under customs control.

The importer is obliged to re-export the items during the determined period granted for repair within the import declaration for inward processing. If the deadline for re-export is exceeded duty and VAT become due. Customs inspections with both import and re-export clearance may apply.

To apply the inward processing procedure, the invoice must clearly state that goods are being imported for the purpose of repair or processing.

Normally duty & taxes do not apply, except on rare occasions where UPS has to perform a registration with Customs and the consignee performs the final clearance.

Outward Processing Relief (Goods re-imported after repair)

In order to qualify for any exemption from duties and taxes when re-importing repaired goods, the initial export declaration must have been the outward processing procedure. The initial export documentation needs to be available for the re-import declaration. Without these preconditions only declaration into free circulation is possible, duty and VAT will be payable on the value of the goods in addition to any repair costs.

Provided the correct initial export documentation is available,no duty or VAT applies for a warranty repair when re-importing. When charges are billed to the re-importer for the repair, spare parts or labor costs, duty and VAT will be payable on these charges only.

The invoice must clearly state "return after repair", the type of repair (warranty repair or payable repair), the value of the commodity before repair and any charges for spare parts and labor the importer has to pay. Customs inspections with both export and re-import clearance is very likely.

Import delays and accessorial charges may apply.

Please see 'Outward Processing Relief'.
The import of goods exported within the last three years can be done without duty and VAT. The items must be in the same state like they were at the time of export. Write "returned goods" on the invoice and indicate the country or territory of origin and the reason for return. In some cases, Danish Customs may require the original export documentation.
Please see 'commodity specific stipulations'.
New requirements have been implemented for both small package and WWEF shipments and are based on the International Standards for Phytosanitary Measures (ISPM) 15, which is entitled "Guidelines for Regulating Wood Packaging Material in International Trade". ISPM 15 was adopted internationally in 2002, and is gradually being introduced by countries or territories worldwide. Wood or wood products covered by ISPM 15 include items such as packing cases, boxes, crates, drums or similar packing, pallets, box pallets and other load boards, pallet collars and skids, but exclude such processed woods as orientated strand board, particle board, plywood or veneer, created using glue, heat and pressure or a combinations thereof, and, raw wood which is 6mm or less thick. It is recommended that if a question arises on this issue, please check with the authority that issues the Phytosanitary certificates
Within the customs procedure of temporary importation, goods designated to be imported for a limited amount of time and remaining in the same state can be cleared without duty and VAT. The imported goods are often intended for exhibition purposes, testing purposes or presenting to potential customers. The goods may not be processed or changed while remaining in the EU. The goods remain under customs control till the re-export under customs control.

Goods imported with the customs procedure of temporary importation are subject to the provision of a security. The security covers duty and taxes and will be calculated on the base of the customs value used for a declaration for free circulation. The security has to be paid on deposit by the importer cash on delivery. The security will be reimbursed by customs when re-exporting the goods under customs control. Customs inspections with both import and re-export clearance are very likely.

Temporary imports can be performed by UPS. The importer must pay import charges to Customs as a kind of guarantee payment. When the goods are ready for export, the importer must apply for export permission and a duty & tax refund from Customs. Brokerage accessorial charges may apply.

The European Union implemented a directive restricting the use of certain hazardous substances in all Electronic & Electrical Equipment effective July 1, 2006. This directive is called the RoHS Directive (2005/618/EC), which stands for the Restriction of the use of certain Hazardous Substances in Electrical and Electronic Equipment.

The RoHS directive is closely linked with the Waste Electrical and Electronic Equipment Directive (WEEE) 2002/96/EC which sets collection, recycling and recovery targets for electrical goods.

These directives will ban the placing on the EU market of new electrical and electronic equipment containing more than agreed levels of lead, cadmium, mercury, hexavalent chromium, polybrominated biphenyl (PBB) and polybrominated diphenyl ether (PBDE) (PBB and PBDE are flame retardants used in some plastics).

Manufacturers (and distributors and individual sellers) will need to understand the requirements of the RoHS/WEEE Directives to ensure that their products, and their components, comply. Goods falling under these categories do not require any accompanying documentation for importation.

For more information on the EU directives, please check the following European Union web link or contact your local chamber of commerce:    http://ec.europa.eu/environment/waste/pdf/faq_weee.pdf

Value Limits


Private Shipments

  • 1150.00 Danish Krone (DKK)
    • VAT - The limit whereby VAT will not be charged remains at 80.00 Danish Krone (DKKK). Shipments with a value above 80 DKK need to be customs cleared as a formal entry.

      Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty free. This regulation does not apply to alcoholic beverages, tobacco and perfume.

    Commercial Shipments

  • 1150.00 Danish Krone (DKK)
    • VAT - The limit whereby VAT will not be charged remains at 80.00 Danish Krone (DKKK). Shipments with a value above 80 DKK need to be customs cleared as a formal entry.

      Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty free.

      This regulation does not apply to alcoholic beverages, tobacco and perfume.

    Weight and Size Limits

    70 kg (150 lbs.) per package
    274.00 cm (107.9 in.)  per package
    400.00 cm (157.5 in.)  per package
    Length and girth combined


    Convert metric quantity for weight, length, and area.


    NOTE: Information provided by UPS is provided AS IS, may not be current, and does not constitute legal advice. In no event shall UPS be liable for any errors in the information, forms or features made available by UPS, or by any third party site linked to from UPS. Selection and completion of proper forms for any given shipment is the sole responsibility of the shipper. All shipments are subject to the UPS Terms and Conditions of Service in effect at the time of shipping for the country or territory of origin.
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