The value limit is NOK 6,000 or NOK 3,000 if you have been outside of Norway for less than 24 hours. This value limit is the sum total of the items you have bought, including the alcohol and tobacco quota.
If you are a tourist and not resident in Norway, there is no specific value limit to what you can bring with you temporarily to Norway as luggage. Examples of such luggage are clothing, computers, mobile phone, jewellery and other things for use during your stay and that you will bring out of Norway. If you are bringing goods that are to be left in Norway, for example gifts or goods for consumption, the value limit applies. The quotas for alcohol, tobacco and foods apply to everyone travelling to Norway.
Customs clearance of goods above the value limit
If you bring goods of value above the value limit, you must pay 25 per cent VAT on all goods except books. In addition, there are some products that are subject to customs duty. In simple terms, this applies to clothes and food.
You pay duty by entering via the red channel when arriving at the border. You must ensure that you use a border crossing with a manned customs office.
You can choose which goods to be included in the value limit.
If you have been outside of Norway for more than 24 hours and you have bought a sofa for NOK 5,000 and a stroller for NOK 3,000, it is gainful to let the sofa be part of the value limit, while paying duties and taxes for the stroller.
Remember that if the value of one item exceeds the limit, you must pay duties and taxes for the entire value of the item. If you have bought a sofa with a value of NOK 10,000, you have to pay duties and taxes for the entire value.
Products that constitute a whole may not be split up and imported in parts over several trips, or by more than one person. This applies even if the value of the constituent part is less than the value limit. If, for example, you have bought kitchen fittings at a value of NOK 50,000, you may not extract parts of the kitchen to make up your duty free quota of NOK 3,000 or 6,000. However, you may use the duty free quota for other goods within the value limit.