DK

Denmark

Legal
🌐
Online Sales
Allowed
🏪
Offline Sales
Allowed
🎂
Legal Age
18+
🚫
Ban Scope
None

Allowed Product Types

Pod SystemDisposableRefillable

Purchase Channels

Convenience StoreSupermarketOnline

Required Certifications

EU TPD

Complete Policy Details

Latest Developments

1. July 2025 (legislative proposal): The Danish government proposed stricter restrictions on e-cigarette flavors, proposing to ban menthol flavor (retaining only pure tobacco flavor), but restrictions at the EU legal level are still under review. 2. Denmark has one of the most cumbersome e-cigarette regulatory frameworks in the EU, with a flavor ban (allowing only tobacco + menthol), high tax rates and strict notification requirements together constituting a highly suppressive regulatory environment. 3. In 2026, the government will invest a dedicated budget to combat nicotine product use among children and adolescents. 4. Taxes are levied in tiers according to nicotine content: 1.5 kroner/mL for 12mg/mL and below, and 2.5 kroner/mL for above 12mg/mL (≤20mg/mL).

Policy Trends

1. Denmark continues to implement the EU's strictest e-cigarette regulatory measures and is listed as one of the member states that are "least friendly" to e-cigarettes. 2. Menthol may be included in the flavor ban in the future, completely eliminating all flavored products. 3. After April 2026, Nicotine Pouches will face stricter restrictions: flavoring will be prohibited and the upper limit for nicotine content will be lowered. 4. Strictly enforce the ban on advertising to the public (including zero-nicotine products). 5. Starting in January 2026, individuals will be prohibited from ordering tobacco and nicotine products (including e-cigarettes) from abroad.

Taxation

E-liquid is subject to excise duty in tiers according to nicotine content (effective from 1 July 2022): - Nicotine concentration ≤12mg/mL: DKK 1.5/mL - Nicotine concentration >12mg/mL (≤20mg/mL): DKK 2.5/mL VAT: 25% (Danish standard rate moms) Collection authority: Danish Tax Agency (SKAT) Source: "Latest developments" column of this table; Danish Parliament Bill L 217 (e-liquid excise duty legislation)

Sales Channel Restrictions

Electronic cigarettes containing nicotine may be sold in general retail stores (convenience stores, supermarkets) (with a license). Online sales are permitted, but must go through the national age verification system. Sales via vending machines or cross-store transfers are prohibited. Cross-border distance sales: from January 2026, individuals will be prohibited from ordering tobacco and nicotine products (including e-cigarettes) from abroad. Manufacturers/importers must register with the Danish Safety Technology Authority (SIK) before they may sell.

Age Restrictions

18+

Flavour Restrictions

Only allowed: tobacco and menthol

Product Specifications

Containers and pods must be child-resistant and tamper-evident. Leak-proof design: must comply with the EN 16156 leak-proof standard. Battery safety must comply with CE certification requirements and the IEC 62133 standard. Packaging must bear Danish-language product labels and health warnings. Devices that can alter odor or flavor are prohibited.

Hardware Requirements

Batteries must pass Danish DEMKO certification Upper temperature control limit 250°C Child safety locks are mandatory (compliant with DS/EN ISO 8317 standard)

Packaging Requirements

Health warning: 30% of the front and back area covered, containing the Danish-language warning "Denne tobaksvare skader dit helbred og indeholder nikotin, som er meget vanedannende". Ingredient list, nicotine content (mg/mL), production batch number, and shelf life must be labeled. Graphic design that attracts minors is prohibited; metallic textures and fluorescent colors are prohibited. Packaging must be tamper-proof and child-resistant. Danish-language instructions must be provided (instructions for use, contraindications, etc.).

Advertising Restrictions

Comprehensive ban on advertising e-cigarettes and refill containers to the public (including zero-nicotine products). Ban on advertising on television, radio, the internet, outdoor billboards, and social media. Ban on sponsorship activities and any form of display outside points of sale. The only permitted: B2B professional publications and industry trade shows (but advertising to the public is prohibited).

Notification Requirements

Manufacturers/importers must register with the Danish Safety Technology Authority (SIK) and notify products: all e-cigarettes and refill containers (including zero-nicotine). Each product must be registered individually, and a registration fee + annual maintenance fee must be paid (fee standards refer to the SIK 2026 fee schedule). Submit sales data reports to SIK annually: sales volume, consumer preferences, distribution channels, etc. Manufacturers must establish a health harm information collection system (manual or document set, digital or physical form). If it does not comply with quality, ingredient and safety regulatory requirements, it is prohibited from being placed on the market. All products must be accompanied by Danish warnings, a contents list and instructions for use. The notification must include: ingredient list, emission data (ISO 20768), toxicological data and packaging samples. Existing products must be re-registered if there are changes to ingredients/hardware.

Policy Documents

Tobacco Products Act (Lov om tobaksvarer, LBK nr 1299 of 14/09/2023, as amended multiple times), provisions on e-cigarettes Executive Order No. 1695 (Bekendtgørelse nr 1695 af 14/12/2023): on notification and technical requirements for e-cigarettes Executive Order No. 1821 (Bekendtgørelse nr 1821 af 22/12/2023): on packaging, labelling and health warnings for e-cigarettes Danish Safety Technology Authority (SIK) manufacturer/importer guidelines and annual reporting system

Competent Authorities

Danish Safety Technology Authority (SIK, Sikkerhedsstyrelsen): product notification, registration, market surveillance, annual reporting Danish Health Authority (Sundhedsstyrelsen, SST): health policy-making, public health monitoring Danish Tax Authority (SKAT): excise duty collection Danish Customs Agency (Toldstyrelsen): import control, enforcement of cross-border prohibitions Consumer Ombudsman (Forbrugerombudsmanden): handling of advertising violations

Policy Details

1. July 2025 (legislative proposal): The Danish government proposed stricter restrictions on e-cigarette flavors, proposing to ban menthol flavor (retaining only pure tobacco flavor), but restrictions at the EU legal level are still under review. 2. Denmark has one of the most cumbersome e-cigarette regulatory frameworks in the EU, with a flavor ban (allowing only tobacco + menthol), high tax rates and strict notification requirements together constituting a highly suppressive regulatory environment. 3. In 2026, the government will invest a dedicated budget to combat nicotine product use among children and adolescents. 4. Taxes are levied in tiers according to nicotine content: 1.5 kroner/mL for 12mg/mL and below, and 2.5 kroner/mL for above 12mg/mL (≤20mg/mL). 1. Denmark continues to implement the EU's strictest e-cigarette regulatory measures and is listed as one of the member states that are "least friendly" to e-cigarettes. 2. Menthol may be included in the flavor ban in the future, completely eliminating all flavored products. 3. After April 2026, Nicotine Pouches will face stricter restrictions: flavoring will be prohibited and the upper limit for nicotine content will be lowered. 4. Strictly enforce the ban on advertising to the public (including zero-nicotine products). 5. Starting in January 2026, individuals will be prohibited from ordering tobacco and nicotine products (including e-cigarettes) from abroad.
Last Updated: 2026-10