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 will be abolished
Previously you did not have to pay any duties if the shipment from abroad had a value of less than NOK 350. The Norwegian Parliament has proposed to abolish this tax exemption in 2020. This means that you have to pay VAT and any other duties from the first krone.
It's suggested to abolish the NOK 350-limit in two steps:
- As of 1 January 2020, the tax exemption for goods defined as foodstuffs and goods that are subject to excise duty will be abolished.
- As of 1 April 2020, an abolishment of the tax exemption for other goods is scheduled.
When you buy:
Examples of foodstuffs are food, candy, soft drinks, health foods or other food supplements, protein powder, spices or tea.
From 1 January 2020, you must pay VAT and any excise or customs duties from the first krone if you buy such goods online. The duties will be imposed when the goods arrive at the Norwegian border. This means that goods ordered before 1 January 2020 also may be taxed.
In practice, the courier may calculate and pay the duties on your behalf. They'll do this based on information regarding the package and the content with which the sender is obliged to mark the shipment. It will probably incur a fee from the courier. It varies when the couriers claim their fees and duties.
Goods that are subject to excise duty
Examples of goods that are subject to excise duties are chocolates and sweets, tobacco goods, alcoholic beverages and soft drinks, diet soda, lemonade, etc.
From 1 January 2020, you must pay VAT as well as any excise or customs duties from the first krone if you buy these goods online. Find out more about foodstuffs above and which other goods this applies to.
Other goods under NOK 3,000
It has been suggested that from 1 April 2020, you must pay VAT from the first krone on goods you buy from foreign online stores. The online store is responsible for claiming the VAT when you pay. In other words, it will be like purchasing goods in Norwegian shops. (This does not apply to foodstuffs or goods subject to excise duties as described above.)
From 2020, international online stores will be obliged to register so that they can claim VAT and ship goods to Norway.
Some goods are illegal to import, or are subject to restrictions. Find out more about which goods this apply to at the Norwegian Customs.
Goods over NOK 3,000
For goods with a value over NOK 3,000, VAT and any excise and customs duties will be calculated and added when the goods cross the Norwegian border. In practice, the courier may calculate and pay the duties on your behalf. They'll do this based on information regarding the package and the content with which the sender is obliged to mark the shipment. It will probably incur a fee from the courier. It varies when the couriers claim their fees and duties.
At the Norwegian customs website you can read more about customs regulations.
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 the incorrect amount of tax or duties, 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.