The fee is charged from manufacturers and importers of tobacco products subject to reporting obligations in the Act. The fee is distributed on the basis of the individual manufacturer or importers market share based on the tobacco tax reported to SKAT.
What does the fees cover
The fees cover the Danish Safety Technology Authority’s costs e.g. case handling, market control, including costs for external laboratory tests, market analysis and system support.
The fees are charged twice a year. An amount is charged on account as of June 30th each year and final settlement and charge of fees are made on the 31st of December each year.
Fees for new categories of tobacco and herbal products for smoking
Notification to the Danish Safety Technology Authority of a new category of tobacco product or reporting of an herbal products for smoking costs DKK 36,900 for each product. If the products are not covered by the tobacco tax, an annual fee of DKK 14,700 must be paid in order to maintain the notification or reporting of the product.
Products, for which notification fee, reporting fee or maintenance fees already have been paid by another manufacturer or importer, are excepted from the fee duty. The exemption applies only during the period when the other manufacturer or importer pays the fee.
In cases where a new category of tobacco products or a herbal product for smoking is subject to the tobacco tax, the product in question is exempted from the maintenance fee. It is the Danish Tax Authorities ‘SKAT’ that determines whether the product is subject to the tobacco tax.
Payment of fees
Charges for notification of a new category of tobacco products or reporting of an herbal product for smoking must be paid to the Danish Safety Technology Authority in connection with the notification or the reporting.
The fee for maintaining the notification or reporting is paid once a year and is due for payment each year on the date of confirmation of the correct notification or where reporting has taken place.