Bringing inherited objects to Norway

You may import inherited objects free of customs duty and other taxes/duties if:

• the object has been used and owned by the person who has bestowed the inheritance on you (testator).
• the testator was resident abroad when he or she died.
• you are resident in Norway when you receive the inheritance.

The following items cannot be imported as duty-free inherited goods:

• alcoholic beverages, tobacco and nicotine products.
• objects that have been used in the business activities of the deceased.
• objects that have been received as an advance on an inheritance.
• objects that have been distributed from an undivided estate.

How to Apply

Applications for duty-free import of inherited goods are submitted via Altinn. You should submit the application for exemption well in advance before importing the goods to Norway. When the application has been processed, you will receive a decision letter. You must submit this decision letter to the customs authorities when you import and declare the goods at the border.

You should attach the following documentation when you send the application

• Documentation that confirms that you are the heir after the deceased. This can for example be a will, or a document from a foreign authority that corresponds to a Norwegian grant of probate. In Norway, a grant of probate is a document that states who the heirs in the estate are. The grant of probate is a legal document which confirms that the executor has the authority to deal with the deceased person's assets (property, money and possessions).
• Documentation confirming that the testator was resident abroad when he or she died. This can for example be a death certificate.
• A list of the items you want to import to Norway as inherited objects.
• Documentation confirming that the items you want to import to Norway as inherited objects originate from the deceased's estate. This can for example be a confirmation from the executor of the estate, or a probate agreement showing how the inheritance is to be distributed between the heirs. For larger and expensive items, insurance papers, accounting papers etc. can document that the items were part of the deceased's estate.
• Vehicle registration. For cars and other vehicles, you must also submit a picture of the vehicle’s original registration certificate, or alternatively, a picture of a certified copy of the registration certificate showing that the vehicle was registered to the deceased.