Why an exemption can be made

The reason for the exemption rule is to make it possible to rebuild a previously Norwegian-registered vehicle without having to pay the one-off registration tax again, even if significant changes have been made to the vehicle. In order to get an exemption, you must use parts of the original Norwegian-registered motor vehicle. If this requirement is not met, a rebuilding of the damaged vehicle has not taken place.

Requirements to be granted an exemption

In order for a damaged vehicle to be considered rebuilt, the following requirements must be met:

• The motor vehicle must look like the original, previously Norwegian-registered motor vehicle. It must correspond to the technical data from the original type approval/individual approval. The bodyshell must be of the same design, so that a 4-door sedan must be replaced by an identical 4-door sedan. A coupé must be replaced by an identical coupé. We will not place any emphasis on the interior and other kinds of “equipment”.
• The requirement will be met if three of the four main parts from the damaged vehicle are used: the engine, gearbox, front or rear suspension. To ensure that the original parts are used, the engine and gearbox number from the original motor vehicle should be stated in the application.

How to apply

Address the application to the Tax Administration, but send it to the Norwegian Public Roads Administration. The Norwegian Public Roads Administration will then inspect the vehicle and submit your application to the Tax Administration.

The application must include:

• A valuation or accident report form from an insurance company.
• If applicable, a statement from the police/Chief Superintendent stating that the motor vehicle was damaged in an accident.
• A description of the damage itself and the scope of it.

Contact the Norwegian Public Roads Administration

This will happen after you have applied

The Norwegian Public Roads Administration will send the application to the Tax Administration, along with a statement that the damaged motor vehicle has been inspected, that a change of bodyshell is recommended and that the necessary parts can continue to be used and have been sealed.

The Tax Administration will contact you after assessing your application, and you’ll then be informed about the process going forward.