Customs duty from China

Goods sent from China come from a country outside the EU. You therefore normally have to pay VAT, and on parcels under EUR 150 there is EUR 3 in customs duty per item (customs tariff line) – and from 1 November 2026 also EUR 2 in EU handling fee.

Applies from

See below

Legal basis

TR-002, TR-003, TR-005, TR-006, TR-009

Expert-checked

31 October 2026

Status

Approved

It is where the parcel is sent from that counts

The webshop's country or .dk domain is not decisive. A webshop with a Danish address may send the goods from China – and then the rules for China apply. Check the order confirmation or the tracking to see where the parcel is actually sent from.

Did you pay VAT at checkout?

Many large webshops charge Danish VAT at payment via IOSS. Then the VAT does not have to be paid again. But IOSS only covers VAT – not customs duty and fees. Read more about IOSS.

Under EUR 150

For many private parcels under EUR 150, the customs duty is EUR 3 per item. See customs duty on parcels under EUR 150.

Over EUR 150

Over EUR 150, the customs duty depends on the commodity code, origin and customs value. The rate is not the same for all goods – look it up in TARIC or use the guidance from the Danish Customs Agency (Toldstyrelsen).

Sources

1. Toldstyrelsen: nethandel inden for EU – Re-checked 2026-10-31
2. Toldstyrelsen: nethandel uden for EU – Re-checked 2026-10-31
3. Toldstyrelsen: told på lavværdiforsendelser – Carried over – not re-checked
4. Toldstyrelsen: nyt EU-håndteringsgebyr – Re-checked 2026-10-31

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