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.
- If you shop online, you often pay to the shipping agent.
- If you bring the goods to Norway yourself, you pay to the Norwegian Customs by going through the red zone when crossing the border. Read more about the red zone (channel) at toll.no.
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.
Changing the customs declaration
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 think Norwegian Customs has charged too much in duties or tax, you can send an appeal to the Norwegian Tax Administration.
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.