If you are shipping an item you have bought online back to the seller for repair, you must register the item as temporarily exported before it is sent out of the country. If you fail to do this, you run the risk of paying taxes twice.
You can either register (declare) the export yourself with Norwegian Customs, or you can ask the shipping agent, in most cases Posten, to do it for you. If you choose to let the shipping agent do it for you, you have to state that the item should be registered as a temporary export for repair. To register the export yourself, consult your local customs office.
If you have declared the item as temporarily exported, you will not have to pay tax when the item is returned. We recommend that you ask the person who is sending the item back to Norway to attach a copy of the export declaration. Then the item should be treated as a return for repair, not as a regular import when sent back to Norway.
This means that you
- do not have to pay tax when the item is returned if the repair is a warranty matter that you should not pay for
- only have to pay VAT and possibly customs duties of repair costs and shipping back and forth if you pay for the repairs yourself
Note that there are different deadlines for reimbursement of customs duties and VAT.
In order to recover VAT, the item must be returned no later than one year after import. Norwegian Customs may by application extend this deadline in special circumstances.
In order to recover customs duties, the item must be returned no later than two years after import. Norwegian Customs may by application extend this deadline in special circumstances. An application for a refund of customs duties must be received by Norwegian Customs no later than one year after the item has been returned. This deadline may not be extended.