Calculating VAT in connection with imports

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Find the customs value

The customs value is the amount you have paid or will pay for the goods abroad, including the cost of transport to Norway, insurance, costs for packaging, etc.

How can I find the customs value?

The customs value is often equal to the statistical value shown under heading 46 of the customs declaration.

 

The overview of customs declarations contains statistical values and duties (customs and excise duties) for each customs declaration. However, it is not intended to replace supplier and carrier invoices or customs declarations as a source of information for the actual calculation.

The customs declaration overview in Altinn will for example not show the distribution of statistical values and duties per duty rate in cases where the customs declaration contains goods lines with different duty rates. 

To make sure the customs value is correct, you must familiarise yourself with the regulations. There are some exceptions from the general rule that the VAT basis = statistical value + customs and other duties. For example, this applies to imports from Svalbard, imports of works of art, dental work and re-imports. In the customs declaration, these have specific procedure codes under heading 37. There are also other rules which affect the customs value.

For more information on customs values, contact Norwegian Customs.

What is the statistical value?

By ‘statistical value’, we mean the collective value of the import which Statistics Norway has stipulated is to be stated on the customs declaration. This value is the sum of a number of values in the import.

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