The Faroe Islands are treated as being outside of the EU for the Duty Free section. The following goods may be imported into Denmark without incurring customs duty:

(a) Non-Danish residents arriving from an EU country with duty-paid goods purchased in an EU country:
• 10l of spirits or 20l of fortified wine (maximum 22%).
• 90l of table wine.
• 800 cigarettes or 400 cigarillos or 200 cigars or 1kg of tobacco.
• 110l beer.
• Other commodities: no limit.
The above quantities are guide levels as recommended by the EU. Goods must be for personal use only.

(b) Residents of non-EU countries entering from outside the EU (excluding Greenland) with goods purchased in non-EU countries:
• 1l of spirits or 2l of sparkling fortified wine (maximum 22%).
• 2l of table wine.
• 200 cigarettes or 100 cigarillos or 50 cigars or 250g of tobacco.
• 500g of coffee or 200g of coffee extracts.
• 100g of tea or 40g of tea extracts.
• 50g of perfume.
• 250ml of eau de toilette.
• Other articles, including beer: up to kr1350.

Alcohol allowances are for those aged 16 and over, tobacco allowances are for those aged 18 or over only, coffee and coffee extracts allowances are for those aged 15 or over. Special rules apply to tobacco products when travelling to Denmark from Hungary, Latvia, Lithuania, Poland, the Slovak Republic and Slovenia. Travellers are only allowed to import certain quantities without paying excise duty. More information is available from the website www.toldskat.dk.

Abolition of duty-free goods within the EU
On 30 June 1999, the sale of duty-free alcohol and tobacco at airports and at sea was abolished in all of the original 15 EU member states. Of the 10 new member states that joined the EU on 1 May 2004 and the two states that joined on 1 January 2007, these rules apply to all new member states, except for Estonia, Latvia, Lithuania, Bulgaria, and Romania.

There are transitional rules in place for visitors returning to one of the original 15 EU countries from one of these four new countries. Nine of the original 15 EU member states put in place transitional rules for goods from Estonia, Latvia and Lithuania. These are Austria, Belgium, Germany, UK, Denmark, Sweden, Finland, France and Ireland. Imports into these countries include a restriction of 200 cigarettes. An additional restriction of 250g of tobacco for rolling cigarettes applies to Estonia. Four of the original 15 EU member states put in place transitional rules for goods from Bulgaria and Romania. These are Germany, UK, Denmark and Hungary. The restriction for travellers is 200 cigarettes. 

But for all other EU member states, there are no limits imposed on importing tobacco and alcohol products from one EU country to another.

Travellers should note that they may be required to prove at customs that the goods purchased are for personal use only. Member states may follow the EU's guide levels of: 10l of spirits; 20l of intermediate products; 90l of wine (including a maximum of 60l of sparkling wines); 110l of beer; 800 cigarettes; 400 cigarillos (cigars weighing not more than 3g each); 200 cigars and 1kg of tobacco.

All of the transitional rules will expire December 2009.

It is forbidden to import fresh foods into Denmark unless vacuum packed.