The Danish customs authorities conduct checks and customs clearance on goods imported from countries outside the EU (third countries).
The carrier (e.g. PostNord) can charge AU a processing fee for completing the customs documents.
From 1 July 2021, VAT must be paid on all goods – regardless of their value (the minimum threshold has been removed).
Procedure for goods that are exempt from customs duties
All goods purchased for research and/or education purposes are exempt from custom duties, provided the goods will not be used for commercial purposes.
If the AU employee fails to provide the correct details to the supplier when ordering the goods, the customs authorities may process the order as an ordinary import or as goods purchased by a private individual. In this case, AU will be charged both customs duties and VAT.
In order to avoid customs duties on goods ordered from third countries to Denmark, it is important that you provide the following details (this also applies to purchases made on websites):
Aarhus University (buyer)
DK31119103 (VAT number)
Name of department or school / name of unit
Att.: Name of AU employee (recipient)
AU delivery address (a private address may also be provided)
Please ask the supplier to add “For research only” on all orders relating to research.
Sending AU equipment between AU and the individual employee or vice versa
The Corona epidemic has meant that several international employees are working from their home countries. As a result, it has been necessary to send computer equipment (and similar items) back and forth. This is not a matter of buying/selling goods but of sending AU equipment internally.
In order to avoid customs duties and VAT in this situation, when the equipment is sent from a third country back to Denmark, the sender must complete two copies of a delivery note containing a description of the item being sent and the item’s real value – one copy is given to the carrier and one is enclosed with the item. It is important that you use the following wording:
”Return shipment”
Recipient:
Aarhus University (must be written at the top)
DK31119103 (VAT number)
Name of department or school / name of unit
Att.: Name of AU employee
Address:
| DK | EU | Third country | |
Purchase of materials and | VAT on the invoice, VAT deduction | No VAT on the invoice, VAT deduction | No VAT on the invoice, exempt from customs duties, VAT deduction |
Overnight accommodation, entrance fees | VAT on the invoice, VAT deduction | Local VAT on the invoice, no VAT deduction | Local VAT on the invoice, no VAT deduction |
| Restaurants | VAT on the invoice, 1/4 VAT deduction , 3/4 VAT paid from budget | Local VAT on the invoice, no VAT deduction | Local VAT on the invoice, no VAT deduction |
The above-mentioned form shows the main rules – there will be exceptions
For more information about VAT, please see the VAT guidelines
For information on this, please see Christmas parties – VAT and Conference Manager.