Returning or exchanging goods purchased from abroad

In some cases, you may be entitled to a refund of VAT and excise duties.

This applies to the re-exportation of unaltered goods in the following cases: the goods were sent by mistake, ordered by mistake or not delivered as agreed.

If you're a private individual or a business that is not registered in the VAT Register you should

We do not refund amounts below NOK 100 for a combined total of VAT and excise duties.

Refunds of paid import VAT

Refunds of paid import VAT are linked to the physical import and export of the goods. You must therefore attach an import declaration and export declaration to your application. The export declaration must be certified by the carrier/customs authorities in column B – Regnskapsmessige opplysninger (accounting information). The form is available in Norwegian only.

In case of private individuals and goods with a value of less than NOK 5,000, we may accept other documentation confirming that the goods have been sent abroad. This could be:

  • An import declaration from the receiving country with a confirmation from the seller abroad stating that the goods have been returned.
  • A confirmation from the shipping agent or a receipt from Posten, the Norwegian post office, along with a confirmation from the seller abroad stating that the goods have been returned.

What do I need to document?

The following information and documents must be included in the application for a refund:

  • your name and address
  • a short explanation as to why you're applying for a refund
  • copy of the invoice
  • customs declaration (import declaration) confirming that the goods have been cleared through customs. If you have not received such a declaration, the forwarding agent that carried out the customs clearance for you will be able to give you a copy. If the goods have been cleared as part of a batch clearance, the forwarding agent will be able to provide you with the necessary documentation regarding customs clearance. You must attach this documentation to the application.
  • documentation confirming that the goods have been exported from Norway (for example a receipt from Posten or another forwarding agent)
  • documentation from the seller confirming that the goods are sent by mistake, ordered by mistake or not delivered as agreed (account statement, credit note or another form of confirmation from the seller)
  • your account number (for refund)

Examples

The following examples are relevant for private individuals and businesses that are not registered in the VAT Register.

Purchase of clothing from abroad

You've bought a jacket abroad and have paid customs duty and VAT when importing it. There was something wrong with the jacket and you've returned it to the seller.

In order to get a refund of the taxes you paid you must

The purchase of chocolate from abroad

You've imported some chocolate from Belgium for your 50th birthday. The chocolate was damaged, so you return it.

In order to get a refund of the taxes you paid you must

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