Excise duties in Denmark

In Denmark, duties are paid on certain stimulants. These include tobacco products, beer, wine, spirits, ice cream, chocolate, confectionary and mineral water. Mineral water includes fizzy drinks and juice and concentrates products. The manufacturer and importers pay the tax. The tax is then passed on to the consumer. In this case, the aim is not to encourage companies to develop alternatives, but to encourage consumers to reduce their consumption of these unhealthy products. The tax is lifted on exports to enable Danish companies to compete abroad.

• The alcoholic beverages
Beer
An additional duty is imposed on products containing a mixture of beer and non-alcoholic drinks. Rates: 1.09 EUR pr. l. on mixtures with alcohol content: <= 10% in the final product and 1.98 EUR pr. l. on mixtures with > 10 % alcohol content in the final product. In Denmark are the reduced rates for small breweries.
Wine
An additional duty is imposed on products containing a mixture of wine and non-alcoholic drinks. Rates: 1.09 EUR pr. l. on mixtures with alcohol content: <= 10 % in the final product and 1.99 EUR pr. l. on mixtures with > 10 % alcohol content in the final product.
Fermented beverages other than wine and beer
By other still fermented beverages is the tax 82.36 EUR per hectoliter of product and by other sparkling fermented beverages it the tax 123.41 EUR per hectoliter of product.
Intermediate products
Minimum excise duty in EU is 45 EUR per hectoliter of product (Article 17 of Directive 92/83EEC). In Denmark is the rate 123.41 EUR per hectoliter of still product (by product with alcohol from 15 % to 22 % vol.) and 164.46 EUR per hectoliter of sparking product (by product with alcohol from 15 % to 22 % vol.). In Denmark are the reduced rates (52.31 EUR of still product with alcohol from 1.2 % to 6 % vol. and 82.36 EUR of still product with alcohol from 6 % to 15 % vol.).
Ethyl alcohol
Minimum excise duty in EU is 550 EUR or 1000 EUR per hectoliter of pure alcohol (Article 20 of Directive 92/83EEC). In Denmark is the rate 2012 EUR per hectoliter of pure alcohol.

• Tobacco
Cigarettes
The tax rate is 85.39 EUR per 1000 pieces.
Cigars and Cigarillos
The tax rate is 26.36 EUR per 1000 pieces.
Fine cut smoking tobacco
The tax rate is 60.70 EUR per 1000 pieces.
Other smoking tobaccos
The tax rate is 53.99 EUR per 1000 pieces.

• Gasoline
Leaded petrol
Minimum excise duty in EU is 421 EUR per 1000 liter. In Denmark is the rate 635.29 EUR per 1000 liter.
Unleaded petrol
Minimum excise duty in EU is 359 EUR per 1000 liter. In Denmark is the rate 547.42 EUR per 1000 liter.
Propellant gas oil
Minimum excise duty in EU is 302 EUR per 1000 liter. In Denmark is the rate 364.72 EUR per 1000 liter.
Industrial gas oil
Minimum excise duty in EU is 21 EUR per 1000 liter. In Denmark is the rate 364.72 EUR per 1000 liter.
Heating gas oil – business use
Minimum excise duty in EU is 21 EUR per 1000 liter. In Denmark is the rate 285.18 EUR per 1000 liter.
Heating gas oil – non business use
Minimum excise duty in EU is 21 EUR per 1000 liter. In Denmark is the rate 285.18 EUR per 1000 liter.
Propellant kerosene
Minimum excise duty in EU is 302 EUR per 1000 liter. In Denmark is the rate 411.41 EUR per 1000 liter.
Industrial kerosene
Minimum excise duty in EU is 21 EUR per 1000 liter. In Denmark is the rate 411.41 EUR per 1000 liter.
Heating kerosene – business use
Minimum excise duty in EU is 0 EUR per 1000 liter. In Denmark is the rate 285.18 EUR per 1000 liter.
Heating kerosene – non business use
Minimum excise duty in EU is 0 EUR per 1000 liter. In Denmark is the rate 285.18 EUR per 1000 liter.
Heavy full oil
Minimum excise duty in EU is 15 EUR per 1000 kg. In Denmark is the rate 325.02 EUR per 1000 kg.
Propellant LGP
Minimum excise duty in EU is 125 EUR per 1000 kg. In Denmark is the rate 475.26 EUR per 1000 kg.
Industrial LPG
Minimum excise duty in EU is 41 EUR per 1000 kg. In Denmark is the rate 475.26 EUR per 1000 kg.
Heating LPG – business use
Minimum excise duty in EU is 0 EUR per 1000 kg. In Denmark is the rate 361.77 EUR per 1000 kg.
Heating LGP – non business use
Minimum excise duty in EU is 0 EUR per 1000 kg. In Denmark is the rate 361.77 EUR per 1000 kg.

Bc. Petr Gola