From 1 January 2016, you must submit applications for refunding of the one-off registration tax upon exporting a vehicle electronically via Altinn.
The application form replaces Norwegian Customs & Excise form RD-0060 Form for refund of one-off registration tax for exported vehicle.
How much will I get back?
A one-off registration tax must be paid when the vehicle is first registered in Norway. If you export the vehicle, you can obtain a refund for a proportion of the one-off registration tax. This amount corresponds to the one-off registration tax at the time the vehicle is exported.
The refund will be reduced on a percentage basis according to the age of the vehicle. This is known as 'bruksfradrag' (deduction for use). There are two methods for calculating the deduction for use and you can choose the method you wish to use.
If you wish to apply to use the alternative method, you must do so at the time you apply for a refund. Once you have decided to use the alternative calculation method, the decision is binding and cannot be changed.
It is the owner of the vehicle at the time the vehicle is exported who is entitled to the refund.
Calculate how much you could get back using the calculator for one-off tax registration refunds.
Who can apply?
In order to use the refund scheme, a number of conditions and restrictions apply:
- The vehicle must have been registered in Norway for the first time on or after 26 June 2014
- Only applies to vehicles less than 10 years old.
- There must be documentation to confirm that the vehicle passed its EU inspection and there must be no requests for the vehicle's number plates to be removed due to outstanding taxes or technical faults.
- The vehicle must be de-registered in Norway before the refund can be paid.
- The amount refunded cannot exceed the tax that was paid for the vehicle when it was first registered.
- No refunds below a minimum threshold of NOK 7,500 will be paid.
- All necessary documentation to enable the application to be processed must be received by the Tax Administration within one year after the vehicle is exported.
You must give advance notice
If you intend to export a vehicle from Norway and apply for a refund of the one-off registration tax, you must always declare the export to Norwegian Customs.
If the vehicle is taken out of the country without the export being documented through such a declaration, no retrospective application for a refund will be accepted. In other words, you must declare the export to the Tax Administration yourself, or alternatively get a shipping agent to do it for you.
It is possible to declare the export by submitting a completed 'unit document' (also known as a SAD form or export declaration) to the Tax Administration. If you intend to declare the vehicle yourself, you must contact your nearest customs office. They will be able to provide you with the necessary information about how to declare the export. Read more about declaring exports to Norwegian Customs
Modified vehicles (change in tax group)
If you have modified a vehicle with the result that the vehicle has been assigned to a new tax group, the refund amount will be calculated under the tax group you have changed the vehicle to.
In the case of vehicles with an exemption from/reduction in non-recurring tax, the refund amount will correspond to the tax that would have been paid upon initial registration of a similar vehicle with the same reductions in the non-recurring tax. This means for example that in the case of a vehicle that was originally registered as a taxi under tax group H, the refund amount will also be calculated under tax group H. This applies both before and after expiry of the clause period of three years and even if the vehicle is no longer used as a taxi.
De-registration in Norway
There is no requirement for the vehicle to be de-registered in Norway before it is exported. This is because it must be possible to drive the vehicle to the foreign destination without obtaining new number plates (registration plates).
However, you should remember to de-register the vehicle as soon as possible in order to avoid having to pay annual motor vehicle tax. To avoid having to pay you must de-register the vehicle before January 1st.