Act on taxation of chocolate and confectionary products, etc. (Chocolate Tax Act)(No. 1010 of 2018). Country/Territory Denmark Document type Legislation Date 2018 Source FAO, FAOLEX Subject Food & nutrition Keyword Nutrition Public health Tax/levy Sugar Beverages Processing/handling Registration Internal trade International trade Inspection Offences/penalties Food quality control/food safety Geographical area Europe, Europe and Central Asia, European Union Countries, North Sea, North-East Atlantic, Northern Europe Abstract The present Act establishes a series of taxes on chocolate products and other confectionery products. It contains the following Chapters: 1) Tax on chocolate and confectionary products; 2) Tax on raw materials; 3) Coverage tax; 4) General provisions. The commercial production of the products mentioned in Section 1 may only take place in companies that are registered with the customs and tax administration. The Act also covers tariffs on imported goods. Full text Danish Website www.retsinformation.dk