If you inherit objects from a person resident abroad, these may be brought to Norway free of duties and taxes.
You may import inherited objects free of duties and taxes 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.
In order to qualify for exemption for duties and taxes on inherited objects, you must submit an application to your Norwegian Customs region.
You should submit the application for exemption before importing the objects to Norway. The application must include documentation that the terms mentioned above are fulfilled. This could include certificate of probate, will and testament, death certificate, proof of residence, accounting records and other documentation The documentation must be confirmed by the probate court or corresponding public authority in the country where the deceased was resident.
For cars and other vehicles you must also present the original vehicle registration or a certified copy of the vehicle registration that proves that the vehicle was registered by the deceased. Permission to use the vehicle while the application is being processed will not be given.
Not exempt from duties and taxes
The following is not exempt from duties and taxes
- objects that have been used in the deceased business activities
- objects that have been received as advance inheritance are not exempt from duties and taxes.