Shipping your belongings to Denmark: customs and household goods

Moving a household from the US to Denmark means crossing the EU customs border, and by default goods coming from outside the EU owe customs duty and Danish VAT. The Danish Customs Agency (Toldstyrelsen) offers relief for personal belongings when you genuinely change your residence, but only if you and your goods meet specific conditions and you file the right paperwork. This guide explains those conditions as Toldstyrelsen states them, what you need to document, and what never qualifies.

Who qualifies for duty-free and VAT-free import

Toldstyrelsen lets you bring personal belongings into Denmark free of customs duty and VAT when you change your normal place of residence to Denmark from a country outside the EU and meet these requirements:

• You have lived in a country outside the EU for at least 12 consecutive months.
• You intend to use your belongings for the same purpose after the move.
• The goods arrive no later than 12 months after you move to Denmark.
• The goods arrive no earlier than six months before your move. If they arrive before you do, you must provide security for the duty and VAT.

Your normal place of residence is assessed from your personal and occupational ties, so a short work assignment with a home kept in the US may not count as a change of residence.

Toldstyrelsen also states that you must have owned and used the goods for at least six months, and it asks for receipts showing this, especially for items of significant value. New items bought for the move do not qualify under the relocation relief.

What counts as personal belongings

Toldstyrelsen defines personal belongings as ordinary household effects: furniture, clothing, bicycles, private motor vehicles, kitchenware and white goods. Cars are a separate topic with their own rules, and Danish registration tax is a major cost, so read the vehicle section of the Toldstyrelsen site before shipping a car.

What is always taxable

Even if you qualify, Toldstyrelsen says you must pay duty, VAT and excise on:

• Alcoholic beverages
• Tobacco products
• Commercial motor vehicles
• Equipment used in a trade or profession, except portable tools, equipment and instruments

If you lend out, pledge or rent out the goods during the first 12 months after bringing them in, duty and VAT become payable.

The paperwork

There are two documents:

1. A customs clearance declaration. Your carrier or shipping agent normally completes this for the shipment.
2. A declaration of personal property. You fill this in yourself, listing what you are bringing and whether it meets the exemption conditions. You submit it to Toldstyrelsen or have your shipping agent submit it.

You must also document the conditions. Toldstyrelsen gives examples: a tenancy agreement or house purchase contract, an employment contract, a certificate of residence or other proof of how long you lived abroad and that you are moving, and receipts showing six months of ownership.

The customs clearance declaration has a four-digit code in box A that identifies the customs office where your documents go. Toldstyrelsen publishes a list of office numbers and email addresses.

Building a useful inventory

The declaration works best when it is backed by a numbered inventory. A practical inventory lists each box with its contents, approximate age and value, and flags anything bought in the last six months. Keep photos of higher value items and copies of receipts. Movers usually have their own inventory form, but the customs declaration is your responsibility, so check that the two match.

Restricted and prohibited items

Some goods need extra permits regardless of the move relief. Food, plants and animal products are controlled at the EU border. Weapons, including hunting rifles, require Danish police permits. Medicines are limited to personal use quantities. Pets follow EU animal health rules handled by the Danish Veterinary and Food Authority and USDA APHIS on the US side. Check each category before you pack it rather than at the port.

Timing your shipment

The six months before and 12 months after rule gives flexibility. Many families send a sea shipment so it arrives after they have a Danish address and a residence permit, which makes the documentation simple. If the goods arrive first, Toldstyrelsen requires a guarantee for the duty and VAT until your move is complete.

Air freight is faster but expensive per kilogram. Excess baggage costs vary widely by airline. For the essentials you need in the first weeks, another option is to ship suitcases ahead with a luggage service. Luggage Forward ships bags and boxes door to door, which can bridge the gap until a sea container clears. Check how the carrier handles EU customs and which declaration it files for personal effects.

If you are moving for marriage or study

Toldstyrelsen has separate reliefs. If you marry someone who lives in Denmark, you can bring personal effects, including new items, if you lived outside the EU for at least 12 months, can document the marriage, and the goods arrive between two months before and four months after the wedding. Usual wedding presents from givers outside the EU are exempt if each is worth no more than EUR 1,000. Full-time students can bring personal equipment and normal student home furnishings without duty.

Sending things back to the US

When you return, US Customs and Border Protection rules apply to goods you bring back, including items you bought in Denmark. Keep your Danish receipts and check CBP's guidance for returning residents before you ship anything home.

Costs you should budget for

Even with full relief from duty and VAT, a move has fees that customs relief does not cover. Shipping agents charge for clearance, port handling and delivery, and storage charges can build up if your documents are incomplete when the container lands. Ask your mover for a written list of destination charges in Denmark, and ask whether its quote assumes the relocation relief applies. If Toldstyrelsen refuses relief for some items, those items will be charged duty and VAT on their value, so a clear inventory with receipts protects you from paying on goods that should be exempt. Keep copies of every document you submit for at least the 12-month period during which the conditions still apply.

Checklist

• Confirm you have lived outside the EU for 12 consecutive months.
• Separate goods owned under six months and keep their receipts.
• Get your lease or job contract in Denmark before the shipment clears.
• Complete the declaration of personal property.
• Do not ship alcohol or tobacco expecting relief.
• Do not rent out or lend the goods during the first year.

Common questions

Can I bring furniture to Denmark duty-free? Yes, if you lived outside the EU for at least 12 consecutive months, owned and used the items, will keep using them the same way, and they arrive between six months before and 12 months after your move.

Is alcohol in my shipment covered by the relief? No. Toldstyrelsen says alcohol, tobacco, commercial vehicles and trade equipment other than portable tools always owe duty, VAT and excise.

Who fills in the customs forms? Your carrier or shipping agent usually files the customs clearance declaration. You complete the declaration of personal property yourself, though your agent can submit it.

What if my shipment arrives before I do? Toldstyrelsen requires security for the duty and VAT if goods arrive before you move, and they cannot arrive more than six months early.