Calculating VAT in connection with imports

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Calculate the VAT basis

Take the customs value from the previous page and add customs and other duties.

Customs and other duties can be found under heading 47 of the customs declaration.


Other duties may include:

  • Excise duty, if it is specified in the customs declaration
  • Research tax

You should aggregate all the taxes shown under heading 47. You should add this total to the customs value in order to obtain the VAT basis.


Find customs duty and other duties.



Customs duty

NOK 1,000

Excise duties

NOK 500

Research tax

NOK 200

The total you should add to the customs value 

NOK 1,700



Add the customs value and the customs and other duties





Customs value

NOK 3,000


Customs and other duties

NOK 1,700


VAT basis

NOK 4,700

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