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Act on the taxing of plant protection products (No. 595 of 2020).

Type of law

This Regulation establishes a special tax on plant protection products, including pesticides and biological agents that have been approved for use in accordance with Chapter 7 of the Act on Chemical Substances and Products, Regulation (EU) 1107/2009, or Regulation (EU) 528/2012. It requires that all companies producing or receiving taxable goods according to this Regulation shall be registered with the Danish Customs and Tax Administration. It covers goods issued by registered companies, goods declared for customs, and goods received or brought from abroad. Taxes on plan protection products are calculated according to their impact on the health of its users and on the environment, in line with the criteria set out in Annex I.
Date of text
Entry into force notes
This Regulation enters into force as decided by the Tax Minister.
This Regulation does not apply in the Faroe Islands and Greenland.
Source language


Legislation Amendment
Original title
Bekendtg relse af lov om afgift af bek mpelsesmidler.