Table 6

Duties

Date effective

6 May                   1993

1 Nov 1996

21 Oct 1998

6 Oct 1999

7 Nov 2003

19 Oct 2007

Tobacco

                                                  Per unit                                              

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

                                      Volume per cent per litre                              

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

 

                                                  Per litre                                              

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

                                      Per unit                                              

 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

 

                                                                            Per kg                                                                         

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

                                      Per kg                                    

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.

                                      Per kg                                                

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

                                                  Per unit                                              

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