Other taxes when importing a vehicle

When you import a vehicle to Norway, you must pay scrap deposit tax, value added tax and greenhouse gas tax, in addition to the one-off registration tax.

Value added tax on import

You must pay value added tax at the rate of 25 percent for vehicles you import to Norway. The tax is calculated based on the customs value to Norway.

Customs value is calculated as follows:

 

Purchase price

+

Freight expenses

+

Insurance cost to the Norwegian border

=

Customs value

Value added tax is paid upon crossing the border

Scrap deposit tax

The scrap deposit tax is currently NOK 2,400 for cars, vans and motorhomes.

Read more about the scrap deposit tax

Greenhouse gas tax

You must pay tax on greenhouse gases in any air-conditioning system in vehicles you import. The actual tax will depend on the type of greenhouse gas.

Most air-conditioning systems use a gas that is subject to a tax rate of NOK 1,528.80 per kilogram, and the tax is calculated according to the weight of the greenhouse gas. There is normally about a kilogram of gas in an ordinary car.