Commercial Information Circulars
Appendix 2
Commercial Information Circular No. 148/00
Denmark : Unofficial Translation of the Danish Taxes on
Polyvinyl Chloride (PVC) and Phthalate Act
Tax Rates
Tax is payable on the basis of the rates which are mentioned in this appendix and the net weight of the products, except for the products mentioned in Appendix 1 nos. 5, 7, and 9. For products mentioned in Appendix 1 no. 5, tax is payable on the basis of the rates mentioned in this appendix and the quantity of products. For the products mentioned in Appendix 1 no. 7, tax is payable on the basis of the rates which are mentioned in this appendix and the surface area of the products. For products mentioned in Appendix 1 no. 9, tax is payable on the basis of the rates mentioned in this appendix and the weight of the plastic content of the products.
Soft PVC Products
| Description of Products | Tax Rate on Products with Phthalate | Reduced Tax Rate on Products with Plasticisers other than Phthalate |
|---|---|---|
| Soft pipes and hoses falling under heading 3917 of the EU combined nomenclature | DKK 3.50/kg | DKK 1.40/kg |
| Flooring and wall covering made of supporting material impregnated, covered, or laminated with PVC falling under heading 3918.10.10 of the EU combined nomenclature | DKK 0.30/kg | DKK 0.16/kg |
| Other flooring falling under heading 3918.10.90 of the EU combined nomenclature | DKK 3.00/kg | DKK 1.60/kg |
| Cork tiles falling under heading 4504 of the EU combined nomenclature | DKK 0.30/kg | DKK 0.16/kg |
| Tape and self-adhesive film falling under heading 3919 of the EU combined nomenclature | DKK class="lower-roman"3.50/kg | DKK 1.40/kg |
| Plasticised roofing felt falling under heading 3919, 3920, or 3921 of the EU combined nomenclature | DKK 3.50/kg | DKK 1.40/kg |
| Plasticised membrane film falling under heading 3919, 3920, or 3921 of the EU combined nomenclature | DKK 3.50/kg | DKK 1.40/kg |
| Plasticised roofing sheets falling under heading 3919, 3920, or 3921 of the EU combined nomenclature | DKK 3.50/kg | DKK 1.40/kg |
| Plasticised skylights falling under heading 3919, 3920, or 3921 of the EU combined nomenclature | DKK 3.50/kg | DKK 1.40/kg |
| Plastic folders and files falling under heading 3926.10.00 of the EU combined nomenclature | DKK 0.05/pc | DKK 0.02/pc |
| Journal boxes falling under heading 3926.10.00 of the EU combined nomenclature | DKK 0.33/pc | DKK 0.13/pc |
| Ring binders and post binders holders falling under heading 3926.10.00 of the EU combined nomenclature | DKK 0.28/pc | DKK 0.11/pc |
| Gloves falling under heading 3926.20.00 of the EU combined nomenclature | DKK 3.60/kg | DKK 1.08/kg |
| Aprons falling under heading 3926.20.00 of the EU combined nomenclature | DKK 3.60/kg | DKK 1.08/kg |
| Protective suits falling under heading 3926.20.00 of the EU combined nomenclature | DKK 3.60/kg | DKK 1.08/kg |
| Rainwear falling under headings 3926.20.00 and 6210 of the EU combined nomenclature | DKK 3.60/kg | DKK 1.08/kg |
| Tarpaulins falling under heading 3926.90.91 of the EU combined nomenclature | DKK 1.70/m2 | DKK 0.42/m2 |
| Coverings, curtains, roller blinds, and pelmets falling under heading 3924, 3926, 6302, 6303, or 6304 of the EU combined nomenclature | DKK 0.60/kg | DKK 0.32/kg |
| Cables and wires falling under heading 8544 (according to weight of plastic) of the EU combined nomenclature | DKK 2.48/kg | DKK 0.91/kg |
| Gutters and drainpipes falling under headings 7216 in the EU combined nomenclature and 7304, 7305, and 7306 in the EU combined nomenclature | DKK 0.25/kg | DKK 0.10/kg |
Hard PVC Products
| Description of Products | Tax Rate |
|---|---|
| Roofing sheets and skylights falling under heading 3919, 3920, or 3921 in the EU combined nomenclature | DKK 1.60kg |
| Louvers, Venetian blinds, and shutters falling under heading 3925.30.00 in the EU combined nomenclature | DKK 1.60kg |
| Cable trays and cable panels falling under heading 3925.90.20 in the EU combined nomenclature | DKK 1.60kg |
| Stable fixtures and fittings falling under heading 3925 in the EU combined nomenclature | DKK 1.60kg |
| Gutters and drainpipes falling under headings 3917 and 3925 in the EU combined nomenclature | DKK 1.60kg |
Notes : (1) The EU combined nomenclature refers to the EU's commodity classification system, abbreviated CN. It corresponds largely to Hong Kong's commodity classification system the Harmonized System (HS).
(2) DKK stands for the currency Danish Krone.