This Act ensures that anyone who professionally extracts commodities covered by the Mineral Resources Act, is subject to taxation. A fee of DKK 5 is based upon each cubic meter and any commercial extraction or import of less than 200 mq. of yearly raw materials is exempt from taxes. Raw materials extracted for sand improvement use are exempt from taxation as well as seabed materials resulting from dredging and recovered as raw materials, residues and waste products are recovered from already est