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Report on the Danish Customs and Tax Adminitration’s (SKAT) customs controls and guidance on customs clearance

The report concerns SKAT’s customs controls and guidance to citizens and businesses on customers clearance of goods imported from countries outside the EU.  

The purpose of the study is to assess whether SKAT’s controls and guidance contribute to ensuring that citizens and businesses pay the required customs duties on legal imports reported to SKAT. The study is not covering SKAT’s control of illegal imports. The report answers the following questions:  

  • Is SKAT organising and implementing customs controls on legal imports as effectively as possible?
  • Is SKAT providing adequate guidance on customs clearance?  

It is Rigsrevisionen’s assessment that SKAT is not organising and implementing customs controls on legal imports as effectively as possible, and that SKAT’s guidance on customs clearance is inadequate in significant areas.  

Rigsrevisionen initiated the study in April 2017.

Last updated on 19 December 2017

RIGSREVISIONEN LANDGREVEN 4 DK-1301 COPENHAGEN K TEL.: +45 33 92 84 00 INFO@RIGSREVISIONEN.DK
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