Taxes in connection with purchases of goods from abroad
You must pay customs duties and taxes when you import goods. The way in which you should make payments depends on whether you are an enterprise which is registered in the VAT Register and whether or not you are registered for excise duties.
In most cases, you must pay VAT when you import goods into Norway.
- If you are not registered in the VAT Register you must pay all taxes and duties to your goods carrier, to Norwegian Customs or you charge your customs credit.
- If you are registered in the VAT Register, you must calculate the VAT yourself.
An excise duty is a tax which is levied on the importing, production or sale of certain goods. Excise duties are paid by the manufacturer or importer.
- If you are not registered for the excise duty concerned, you must pay all the duties to your goods carrier or to Norwegian Customs.
- If you are registered for the excise duty concerned, you must make payments to the Norwegian Tax Administration and submit reports via the tax return for excise duties.
- Non-alcoholic beverages
- Alcoholic beverages
- Beverage packaging
- One-off registration tax (cars and vehicles)
- Hydrofluorocarbons (HFC) and perfluorocarbons (PFC)
- Mineral products (including fuel)
- Chocolate and sugar products
- Lubricating oil
- Technical ethanol
- Trichlorethylene (TRI) and tetrachloroethene (PER)
Customs credit and daily settlement
- Customs credit is credit which is given to enterprises which import goods from abroad. With customs credit, your payment deadlines will be extended and you will pay customs and excise duties collectively for each month.
- Daily settlement is a settlement scheme where customs declarations which are submitted during the course of a day are paid collectively on the working day after customs clearance. Daily settlement can only be granted to shipping agents who clear goods through customs on behalf of others.
As a private individual you must pay all taxes and duties to your goods carrier or to Norwegian Customs.