Purchases from abroad

Usually, you must pay taxes when you import goods. For some goods, you also pay customs duties.

If you're a private individual, or if your enterprise is not registered in the VAT register, you pay customs duties, excise duties and VAT upon import.

The NOK 350 limit

You do not not have to pay any duties if the shipment from abroad has a value of less than NOK 350. Read more about the NOK 350 limit at toll.no.

If you think a clearance error has caused errors in the customs declaration, please contact Norwegian Customs or the forwarding agent (who transports the goods on your behalf). Some examples of errors: incorrect value for the goods, incorrect recipient information, or incorrect VAT rate.

If you return goods to the sender abroad because of errors or defects, you can apply for a refund of customs duty and VAT

If you think Norwegian Customs has charged too much in duties or tax, you can send an appeal to the Norwegian Tax Administration.

When you import and register a vehicle in Norway, you must pay a one-off registration tax. Read more about importing cars and other vehicles.

For businesses

If you have a business that is registered in the VAT register, you must pay VAT to the Norwegian Tax Administration. Any excise duties you are registered for must also be paid to the Tax Administration.

How to calculate and pay VAT and excise duties for businesses.

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