Nicotine pouch imports into Denmark: selected requirements

This page describes selected requirements and is not a complete overview of all rules and permits.

Reporting before marketing

Manufacturers and importers of tobacco substitutes marketed in Denmark must, for each tobacco substitute broken down by trade name, report information about the product, including its ingredients.

The report must be submitted digitally via virk.dk and before the product is marketed in Denmark.

Reporting before marketing is not a general sales permit or a positive approval of the product.

Prohibition under section 18 a of the Tobacco Products Act

Section 18 a prohibits the import, purchase, supply, receipt, manufacture, processing and possession of tobacco substitutes that are covered by the characterising flavour ban in section 15 b(1) or exceed the set nicotine limit.

Marketing abroad is expressly exempted from the prohibition in section 18 a(1).

According to the wording of the Act, the exceptions in section 18 a(2) cover own use in luggage or possession of no more than ten units, handling of products intended for marketing in other countries, and scientific purposes and control.

The exception for marketing in other countries applies specifically to the prohibition in subsection 1.

It does not grant dispensation from section 15 b, excise duty, reporting or other requirements.

The broader interpretation regarding export and B2B has not been settled.

Excise duty on nicotine products

The ordinary duty under section 13 b(1) of the Danish Act on Various Excise Duties (forbrugsafgiftsloven) is 10 Danish øre per mg of nicotine from 1 June 2024.

The amount is stated in Danish øre per mg of nicotine, and the excise duty is not the same as a product fee.

This description is based on the archived versions of the rules relied on; no new full check of later amendments has been carried out, and the text is not an assessment of any particular product, website or business operation.