Exemption from VAT in connection with imports

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The general rule is that you must pay VAT when you import goods. In some cases, you may be entitled to an exemption.

Exemption in connection with temporary imports

If you import goods temporarily, you must report this in the tax return for VAT.

If the import is covered by the rules in Section 6 of the Customs Act concerning customs exemption, you should enter the basis for calculating VAT under “Item 11. Imported goods on which VAT is not to be levied”.

If you do not re-export the goods by the relevant deadline, which is generally within 12 months, you must correct the tax return for VAT with the original import. You should then transfer the calculation basis to the field for the appropriate VAT rate. The deadline for correction is the due date for the period you are in when you make the correction.

Read more about temporary imports from Norwegian Customs

Simpler for you

Previously, VAT-registered enterprises had to provide security for VAT by reserving a deposited customs credit amount in connection with temporary imports. You no longer need to do this. You will only have to provide security if customs and/or excise duty also has to be calculated.

Examples of other exemptions

Contact Norwegian Customs for an overview of goods which are completely or partially exempt from VAT. Note that you must meet certain conditions in order to be granted exemption for VAT in connection with imports.

  • Electric vehicles
  • Vessels (ships)
  • Stamps, notes and coins
  • Works of art
  • Aircraft
  • Goods of an educational, scientific and cultural nature
  • Goods from special areas and goods which you re-import
  • Goods for use in means of transport
  • Goods for the entertainment of foreign powers and international organisations
  • Goods for technical and scientific use
  • Goods samples
  • Damaged goods

Read more about these exemptions from Norwegian Customs

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