VAT

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.

Read more about VAT in connection with imports

Excise duties

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.

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 duty and excise duties collectively for each month.
• Daily settlement is a settlement scheme where customs declarations are paid on the first working day after the goods have been cleared for free circulation (cleared through customs). Daily settlement can only be granted to shipping agents who clear goods through customs on behalf of others.