When you send BulkSplit to Norway, you must use a representative in the receiving country who will make the tax account for the country's tax authorities. The representative must, of course, be registered in the receiving country. We can help you with this if you do not have a representative. Contact your respective salesperson and you will be assisted.
Excise permit and export restrictions
For certain types of products, you must enclose a special excise permit. Different countries have different rules on which instances an excise permit is required. As an exporter you always have the responsibility to keep a check on which rules apply. For example, you can obtain further information from the Trade Council.
Certificate of origin - EUR 1 or invoice declaration
Products that are sent to countries with which the EU has a free trade agreement, can be exempt from customs duties, wholly or partially. In such instances, a EUR1 movement certificate must be enclosed or an invoice declaration must be written or the invoice must be stamped. Contact the SKAT (the Danish tax authorities) to obtain more information about the rules regarding declaration of origin.
You can order the EUR1 movement certificate from a printing house. The certificate must be have the Danish customs authorities' stamp and signature before it is enclosed with the shipment. The following information must be stated on EUR1:
- The exporter's and recipient's name and address
- Sequential numbering of sale of goods (Parcel number/number of parcels/type of product)
- Certificate from SKAT.
- The product's country of origin
- Receiving country
- Gross weight/kg
- Invoice no./date
- The exporter's signature (written by hand), alternatively by way of a letter of authorisation from the exporter, Bring can sign documents from the authorities.
If you use an invoice declaration, the following must be stated on the invoice: "The exporter of the products covered by this document (customs authorization no…) declares that, except where otherwise indicated, these products are of EEA preferential origin."
If your parcels and pallets with products of origin exceed DKK 45,600, you must have special authorisation from SKAT to be able to use the invoice declaration. State your authorisation number when you write/stamp the invoice declaration.
Introduction rules/introduction authorisation
For questions regarding introduction rules, you can contact the Trade council, the customs authorities or, alternatively, the consulate in the receiving country.
If you are to send an express delivery by air, you can contact us by calling +45 70 103 103
If you are sending some of the other products, you can contact us by calling +45 70 20 30 40
Other relevant websites you can visit:
A CMR waybill is an international waybill that is specific to each customer. For some of our business areas, we gather these CMR waybills from you when you order freight from us. Among other things, the waybill contains information about: sender, recipient, parcels, weight, size, place of shipment, place of arrival, etc. We help you to complete the CMR waybill when you book the transport if you do not require anything else.
If you want to complete the CMR waybill for your product yourself, the following fields must be filled in. Please note that you may never mix different countries on the same CMR waybill.
- The sender's and recipient's name and address (for BulkSplit, the sender, recipient, terminal and representative's name and address must be stated)
- Number of pallets
- Number of enclosed customs clearance documents
- Specification of service
- Number of pallets per service (i.e. if you are sending a shipment with several different services, you must disclose the number of pallets for each specific service, e.g. 2 pallets with letters, 3 pallets with business parcels, etc.)
- Weight per pallet
- For EDI shipments, check-mark the field "EDI shipment"
- Total weight (gross and net)
- Recipient/agent (the person/entity that will pay the import charge)
- Sender's signature, town/city and date
An import declaration is required on all goods that are imported - also goods that have a small value. It is important that the documentation is correct and complete, because the customs authorities' classification of the products and the setting of VAT and any customs and import duties are based on the information in the documentation. For sales, a payment invoice from the sender must be enclosed - a proforma invoice must only be used for returning, repair, etc. However, it can be used if it is identical to the payment invoice.
As the buyer of the products, it is important to check that you are registered as an importer. In Denmark, the company must be registered as an importer before you can get the products here from a country outside of the EU (third countries). If you are already VAT-registered, this will be an appendix to your VAT registration. You can register at the Danish Business Authority (in Danish) .
For the import of products, you are obliged to pay import VAT, which comprises 25%. In Denmark, the import duties are specified in the company's monthly import specification from SKAT (Taxes). Some products are subject to customs duty. The percentage rate varies and can be checked here.
In Denmark, you can also apply to SKAT (Taxes) for authorisation for Temporary Storage, which means that you have the option to re-export the products or carry out customs clearance within 14 calendar days. However, it must be noted that the products may not be used before any customs clearance is released from SKAT (Taxes).
There are several different authorisations/permits available that can be applied for at SKAT (Taxes), all depending on what is to happen with the products you are importing. Contact SKAT (Taxes) or your contact person at Bring - then together we can find the solution that is the best for you.