Excise duties on goods

Excise duty is payable on spirits (ethanol) in pure condition or mixed with water (alcohol) with an ethanol content of more than 1.2% vol. This also applies to products with spirits in such as wine. 

Goods delivered for consumption in Denmark must bear a label.  

For more detailed, comprehensive legal information concerning, the spirits tax, see our Danish-language legal guide.

There is an excise duty on wine produced in Denmark or imported into this country. The wine duty also includes wine-based alcoholic soft drinks, cider and fruit wine. 

Excise duty is payable on wine, fruit and sparkling wine with an ethanol content exceeding 1.2% vol., but not more than 22% vol. 

For more detailed, comprehensive legal information concerning the excise duty on wine and fruit, see our Danish-language legal guide.

Excise duty is payable on beer and mixtures of beer and non-alcoholic beverages. Beer with an ethanol content below 2.8% is exempt from excise duty.

Beer packaging is subject to the rules for the deposit and collection, etc. of packaging (return deposit system). 

For more detailed, comprehensive legal information concerning the excise duty on beer, see our Danish-language legal guide.

Learn more about:

Business registration

Declaration of excise duties

Payment of excise duties (slettet)

Spirits

It is possible to apply for exemption from and reimbursement of excise duty.

Read more in our Danish-language legal guide about the Customs and Tax Administration’s perception of the rules for application for exemption, the retention of duty-free alcohol, mutual recognition and the forms used concerning the exemption of spirits from excise duty.

Beer, wine and fruit wine

It is possible to apply for exemption from and reimbursement of excise duty. The rules concerning exemption from and reimbursement of excise duty concerning the wine tax are equivalent to the rules for the beer tax. 

For more detailed, comprehensive legal information concerning exemption from and reimbursement of excise duty for beer, wine and fruit wine, see our Danish-language legal guide.