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Private import of alcohol

Private individuals may import beer, wine, spirits and other alcoholic beverages for private use without applying for permission.

You may import beer, wine, spirits and other alcoholic beverages for private use without applying for permission.

In order to import alcoholic beverages you must be over 18 years of age. For spirits or other beverages above 22% alcohol by volume, you must be over 20 years of age.

If you are travelling

If you are travelling yourself, you may bring your quota without paying duty or taxes. Beyond the quota, you may declare a substantial amount using simplified declaration. You may use the declaration machines or pass through the red channel. You may also declare greater amounts than what is permitted by simplified customs declaration. In this case you must pay the regular duty and tax rates. Enquire in the red channel.

If alcohol is sent to you in a package/shipment

It is permitted to order alcohol from abroad for private use. In this case, you must pay regular duty and tax rates for the entire shipment. You may approach Norwegian Customs in order to declare the goods, or you may leave declaration to a forwarding agent. The forwarding agent will declare the goods for you.

Tax and duties must be paid even if the alcohol has been sent as a gift or is inheritance part of a moving load.

Calculation of duties and taxes

This is what you must pay when importing alcohol:

  • Alcohol tax
  • Packaging tax
  • Freight
  • VAT
  • In some cases customs duties
  • Any declaration fee to shipping agent/declarer (e.g. the postal service) according to their rates

Alcohol tax

In order to calculate the alcohol tax, you must know the alcoholic strength of the beverage you wish to import. There are five different tax rates:

Tax rates for alcohol tax
Alcoholic beverageAlcohol by volumeNOK
Spirits based above 0.7 7.31 per percentage alcohol by volume and litre
Light beer and other beverages above 0.7 up to and including 2.7 3.27 per litre
Light beer and other beverages above 2.7 up to and including 3.7 12.29 per litre
Beer and other beverages above 3.7 up to and including 4.7 21.29 per litre
Wine and strong beer above 4.7 up to and including 22.0 4.76 per percentage alcohol by volume and litre


VAT

Vat on alcohol is 25 per cent of the total amount when you sum the
price of the product +
any duty and other taxes +
freight +
any insurance +
any fees, commissions or similar.

Some calculation examples of duties

Wine, one case (12 psc, 0.75 litre, 13% alcohol by volume)

Purchase price: NOK 600.00
Freight: NOK 300.00
Special taxes:  
- alcohol tax, NOK 4.76 per percentage alcohol by volume and litre NOK 556.92
- environmental tax on beverage container (glass), NOK 5.59 per packaging unit NOK 67.08
- base tax on single-use container, NOK 1.15 per packaging unit NOK 13.80
VAT 25% NOK 384.45
Total due for payment:  NOK 1922.25

 

Beer, one case (24 pcs 0.33 litre, 4.7% alcohol by volume):

Purchase price: NOK 120.00
Freight: NOK 300.00
Special taxes:  
- alcohol tax, NOK 21.29 per liter NOK 168.62
- environmental tax on beverage container (metal), NOK 5.59 per packaging unit NOK 134.16
- base tax on beverage container (metal), NOK 1.15 per packaging unit NOK 27.60
Customs duty, NOK 1.28 per litre NOK 10.14
VAT 25% NOK 190.13
Total due for payment: NOK 950.65

 

Spirits, one case (12 pcs, 0.70 litre, 40% alcohol by volume):

Purchase price: NOK 1600.00
Freight: NOK 300.00
Special taxes:  
- alcohol tax, NOK 7.31 per percentage alcohol by volume and litre NOK 2456.16
- environmental tax on beverage container (glass), NOK 5.59 per packaging unit NOK 67.08
- base tax on single-use container, NOK 1.15 per packaging unit NOK 13.80
VAT 25% NOK 1109.26
Total due for payment: NOK 5546.30


In addition there is a declaration fee, but this depends on who is responsible for freight and declaration.