Order No. 1377 on production levies for fruit and horticultural products.

This Order establishes production levies on fruit and horticultural products produced in Denmark and covered by the common market organisation for agricultural products. It sets a basic levy of DKK 1,000 plus turnover-based levies for different product groups, including pot plants, cut flowers, vegetables grown outdoors or in greenhouses, cultivated mushrooms, nursery plants, pome fruit, stone fruit, and bush and berry fruit, while excluding certain products such as Christmas trees, conifer branches and decorative plant parts. The Order specifies which producers or businesses are liable, how the levy base is calculated on turnover excluding VAT, permitted deductions, annual reporting duties to the Production Levy Fund for Fruit and Horticultural Products, declaration or auditor/consultant certification requirements depending on turnover, invoicing and payment rules, exemptions for small levy bases, sample checks, interest on late payment, debt recovery, penalties and procedures before referral to the police.