Importing safety gear & protective equipment from Denmark — 2026 rules
When you import safety gear & protective equipment (HS heading 3926.90) — for example safety goggles, helmets and protective gloves — from Denmark to Iceland, you owe 0% general duty and 24% VAT on the full customs value (CIF price).
Safety gear is generally duty-free, but the full 24% VAT is always charged on the customs value.
Shipments from Denmark tend to move faster thanks to proximity and frequent PostNord routes to Iceland.
Worked examples
Here's how the total cost builds up for three sample item prices from Denmark, using an exchange rate of 20.45 ISK per DKK.
| Item price | Customs value (CIF) | Duty | VAT | Total landed cost |
|---|---|---|---|---|
| 10,000 DKK | 209,000 ISK | 0 ISK | 50,160 ISK | 261,110 ISK |
| 35,000 DKK | 720,250 ISK | 0 ISK | 172,860 ISK | 895,060 ISK |
| 100,000 DKK | 2,049,500 ISK | 0 ISK | 491,880 ISK | 2,543,330 ISK |
Step by step: customs clearance
- 1.The seller in Denmark attaches shipping documents (invoice, customs value and HS heading 3926.90) to the carrier's booking.
- 2.The carrier (post, FedEx, UPS or DHL) files an electronic customs declaration with Icelandic customs before the shipment arrives.
- 3.Duty and VAT are calculated on the customs value (CIF), and you receive a payment request, often before the item is released.
- 4.Once fees are paid, the shipment is released — for home delivery or pickup at the carrier's depot.
Frequently asked questions
Is there duty on safety gear & protective equipment from Denmark?+
No — safety gear & protective equipment carries no general duty under HS heading 3926.90, but 24% VAT is charged on the customs value regardless of the country of origin.
What is the customs value and how is it calculated?+
The customs value (CIF price) is the item price in Icelandic krónur plus freight and insurance to the Icelandic border. Both duty and VAT are calculated on this combined figure, not just the item's price.
Does the EEA/EFTA agreement with Denmark help?+
Denmark is covered by an EEA or EFTA free-trade agreement with Iceland. With a valid proof of origin (e.g. an EUR.1 certificate or an origin declaration on the invoice), duty on qualifying goods can be reduced or removed — VAT is still always charged regardless of origin.
Do I have to pay VAT on small shipments?+
Yes. Unlike many other countries, Iceland has no de-minimis threshold exempting low-value parcels — 24% VAT is charged on almost all incoming shipments, regardless of how small the declared value is.
How long does customs clearance from Denmark take?+
Shipments from Denmark tend to move faster thanks to proximity and frequent PostNord routes to Iceland.
Other categories from Denmark
| Category | Duty | VAT | |
|---|---|---|---|
| Consumer Electronics | 0% | 24% | View → |
| Smartphones & Mobile Devices | 0% | 24% | View → |
| Laptops & Notebooks | 0% | 24% | View → |
| Clothing & Fashion | 12% | 24% | View → |
| Shoes & Footwear | 10% | 24% | View → |
| Cameras & Optics | 0% | 24% | View → |
| Drones & UAVs | 0% | 24% | View → |
| Tools & Hardware | 0% | 24% | View → |
| Sports Equipment | 0% | 24% | View → |
| Leather Goods | 12% | 24% | View → |
| Audio Gear & Headphones | 0% | 24% | View → |