Table 6
Duties
|
6 May 1993 |
1 Nov 1996 |
21 Oct 1998 |
6 Oct 1999 |
7 Nov 2003 |
19 Oct 2007 |
|
|
Tobacco |
|
|||||
|
Cigarettes 3) |
1,37 |
1,37 |
1,51 |
1,66 |
1,89 |
2,23 |
|
Cigarillos, 2 g and under 3) |
0,80 |
0,80 |
0,88 |
0,97 |
1,11 |
1,30 |
|
Cigars over 3 g 3) |
0,96 |
0,96 |
1,06 |
1,17 |
1,34 |
1,58 |
|
Cigarette papers 3) |
0,30 |
0,30 |
0,33 |
0,36 |
0,41 |
0,48 |
|
|
Per kg |
|||||
|
Smoking tobacco, coarse 3) |
303,11 |
303,11 |
333,42 |
366,76 |
417,59 |
492,00 |
|
Smoking tobacco, fine cut 3) |
716,95 |
716,95 |
788,65 |
867,52 |
987,76 |
1.165,00 |
|
Alcohol |
|
|||||
|
1,21 - 3,09 3) |
3,19 |
3,19 |
3,19 |
3,19 |
3,19 |
3,50 |
|
3,10-4,09 3) |
6,95 |
6,95 |
6,95 |
6,95 |
6,95 |
8,00 |
|
4,10-5,09 3) |
18,45 |
18,45 |
18,45 |
18,45 |
18,45 |
21,00 |
|
5,10-7,09 3) |
25,84 |
25,84 |
25,84 |
25,84 |
25,84 |
30,00 |
|
7,10 - 9,09 3) As of 1 Nov 1996: |
37,04 |
37,04 |
37,04 |
37,04 |
37,04 |
43,00 |
|
9,10-12,09 3) 9,10-11,09 |
52,02 |
47,00 |
47,00 |
47,00 |
47,00 |
56,00 |
|
11,10-13,09 3) |
. |
54,00 |
54,00 |
54,00 |
54,00 |
66,00 |
|
12,10-15,09 13,10-15,09 3) |
71,27 |
75,00 |
75,00 |
75,00 |
75,00 |
92,00 |
|
15,10-18,09 3) |
92,47 |
92,47 |
92,47 |
92,47 |
92,47 |
114,00 |
|
18,10-22,09 3) |
118,60 |
118,60 |
118,60 |
118,60 |
118,60 |
147,00 |
|
22,10-26,09 3) |
150,12 |
150,12 |
150,12 |
150,12 |
150,12 |
187,00 |
|
26,10-30,09 3) |
184,26 |
184,26 |
184,26 |
184,26 |
184,26 |
230,00 |
|
30,1-35,09 3) |
224,46 |
224,46 |
224,46 |
224,46 |
224,46 |
280,00 |
|
35,10-45,09 3) |
289,21 |
289,21 |
289,21 |
289,21 |
289,21 |
361,00 |
|
45,10-60,09 3) |
396,77 |
396,77 |
396,77 |
396,77 |
396,77 |
495,00 |
|
60,10- 100,00 3) |
472,97 |
472,97 |
472,97 |
472,97 |
472,97 |
591,00 |
|
|
|
|||||
|
Carbonated soft drinks etc. produced in Greenland 3) |
- |
- |
- |
- |
- |
3,50 |
|
Carbonated soft drinks etc. 3) |
4,00 |
4,00 |
4,00 |
4,00 |
4,00 |
7,50 |
|
Soft drink concentrate 3) |
28,80 |
28,80 |
28,80 |
28,80 |
28,80 |
46,30 |
|
Disposable packaging for beverages |
|
|||||
|
Up to 0,25 litres |
1,00 |
1,00 |
1,00 |
1,00 |
1,00 |
1,00 |
|
More than 0,25 litres |
2,00 |
2,00 |
2,00 |
2,00 |
2,00 |
2,00 |
|
|
|
|||||
|
Chocolate and candy products etc. |
29,00 |
29,00 |
29,00 |
29,00 |
29,00 |
29,00 |
|
Sugar 3) |
5,31 |
5,31 |
5,31 |
5,31 |
5,31 |
6,00 |
|
Coffee |
6,00 |
6,00 |
6,00 |
6,00 |
6,00 |
6,00 |
|
Tea |
6,60 |
6,60 |
6,60 |
6,60 |
6,60 |
6,60 |
|
Meat, fresh or frozen |
|
|||||
|
Lamb and mutton |
25,00 |
25,00 |
25,00 |
25,00 |
25,00 |
25,00 |
|
Beef and veal, fresh or chilled |
10,00 |
10,00 |
10,00 |
10,00 |
10,00 |
10,00 |
|
Beef and veal, frozen |
6,75 |
6,75 |
6,75 |
6,75 |
6,75 |
6,75 |
|
Pork, fresh or frozen |
2,25 |
2,25 |
2,25 |
2,25 |
2,25 |
2,25 |
|
Pork, salted, smoked or dried |
3,25 |
3,25 |
3,25 |
3,25 |
3,25 |
3,25 |
|
Slaughtered poultry |
3,50 |
3,50 |
3,50 |
3,50 |
3,50 |
3,50 |
|
Date effective |
6 May 1993 |
1 Nov 1996 |
21 Oct 1998 |
6 Oct 1999 |
7 Nov 2003 |
19 Oct 2007 |
|
Canned meat etc. |
||||||
|
Lamb and mutton |
25,00 |
25,00 |
25,00 |
25,00 |
25,00 |
25,00 |
|
Beef and veal |
4,00 |
4,00 |
4,00 |
4,00 |
4,00 |
4,00 |
|
Pork |
2,00 |
2,00 |
2,00 |
2,00 |
2,00 |
2,00 |
|
Sausages |
3,00 |
3,00 |
3,00 |
3,00 |
3,00 |
3,00 |
|
Liver |
2,50 |
2,50 |
2,50 |
2,50 |
2,50 |
2,50 |
|
Poultry |
3,50 |
3,50 |
3,50 |
3,50 |
3,50 |
3,50 |
|
Other |
|
|||||
|
Mopeds |
2.530 |
2.530 |
2.530 |
2.530 |
2.530 |
2.530 |
|
Snowmobiles 1) |
5 pct. |
5 pct. |
22.000 |
22.000 |
22.000 |
22.000 |
|
Water scooters 4) |
- |
- |
- |
30.000 |
30.000 |
30.000 |
|
|
Per cent and DKK |
|||||
|
Passenger cars (diesel) 2) |
35 |
35 |
85 / 105 |
100 / 125 |
100 / 125 |
100 / 125 |
|
Passenger cars (petrol) 2) |
50 |
50 |
100 / 125 |
100 / 125 |
100 / 125 |
100 / 125 |
|
Vans (diesel) 2) |
35.000 |
35.000 |
35.000 |
100 / 125 |
100 / 125 |
100 / 125 |
|
Vans (petrol) 2) |
50.000 |
50.000 |
50.000 |
100 / 125 |
100 / 125 |
100 / 125 |
|
Trucks, buses, and vans over 4 tonnes |
- |
- |
- |
50.000 |
50.000 |
50.000 |
|
Gramophone records etc. 5) |
30 |
- |
- |
- |
- |
- |
|
Video games 5) |
30 |
- |
- |
- |
- |
- |
|
Slot machines etc. |
50 |
50 |
50 |
50 |
50 |
50 |
|
Perfumes etc. |
38 |
38 |
38 |
38 |
38 |
38 |
Notes: 1) Until 21 October 1998 only snowmobiles from outside the EU, EFTA, and other countries with which Greenland had signed a free trade agreement were taxed. From 21 October 1998, all imported snowmobiles are taxed. 2) As from 6 October 1999, petrol and diesel cars (passenger cars) are taxed similarly. A flat tax rate of DKK 50.000 is applied. Further taxes are 100 per cent of the invoice value above DKK 50.000 but below DKK 150.000 and 125 per cent of the rest. For trucks, buses, and vans, a flat tax rate of DKK of 50.000 per unit applies. 3) As of 19 October 2007, the duty on tobacco, alcoholic beverages, carbonated beverages, and concentrates for the manufacture of carbonated beverages and sugar was increased. 4) On 6 October 1999 a tax on water scooters was introduced. 5) Repealed on 24 April 1996.
Source: The Tax Administration