You can request an alternative and more individual method for calculating the deduction for a second-hand vehicle. The scheme applies to passenger cars, vans, minibuses, taxis and motorcycles (vehicles in tax groups a, b (applies to vans class 2), f and h) on initial registration here in Norway.
When calculating the deduction for taxable persons without credit, the table is used to calculate deductions before the vehicle is registered.
For a period of 15 working days after registration, the person liable to tax can request that the deduction be stipulated in accordance with the alternative method.
This means that the deduction will be calculated as a ratio and will be more individual. The ratio is calculated by comparing the vehicle’s historic price as new in Norway in the year it was first registered (the inflation-adjusted historic price
A request for alternative calculation is binding
The values are calculated on the basis of pricelist publications. A deduction or addition is made to the second-hand value of vehicles with mileages that deviate considerably from the average for the vehicle’s age. The average mileage for each vehicle is listed in second-hand vehicle pricelists from EurotaxGlass`s Norge AS.
If the result of the alternative calculation deviates from the deduction listed in the table, the person liable for the tax will either have to pay or be refunded the difference.
Pricelists
The valuation of vehicles is based on available lists of second-hand vehicle prices and lists of new prices on the Norwegian market. The Directorate of Customs and Excise has decided to use the following price lists:
a) EurotaxGlass`s Norge AS is used to find second-hand vehicles prices
b) Opplysningsrådet for Veitrafikken AS is used to find new vehicle prices
c) Synergi Informasjonsutvikling AS is used to find new and second-hand motorcycle prices.
The pricelists are available at the custom offices.
When looking up prices in the pricelists, the information that is or will be registered about the vehicle in the Central Register of Motor Vehicles will be taken into consideration. The specifications and technical data must tally with the vehicle, including its make, year, registration date and registration year, car body type, drive axles, length, gear box, fuel, unladen weight, output and cylinder volume/carbon dioxide.
Extra equipment over and above what is listed in the Central Register of Motor Vehicles will not normally be taken into consideration. However, many vehicles are listed with equipment variants in the pricelists, and in such cases the price of the cheapest equipment variant will be used.
Make sure to provide Norwegian Customs and Excise with information about the vehicle. You can use the enclosed application form
RD-0049B. Alternatively, if you request the alternative method for calculating the second-hand vehicle deduction, you can send the information to Norwegian Customs and Excise at the same time.
Please note that the Office for Valuation of Motor Vehicles (see the section ‘The Office for Valuation of Motor Vehicles’) can set aside prices in some cases.
Credit customers
Credit customers can choose to use the alternative method of calculation upon initial registration of the vehicle. If a credit customer wishes such calculation, the Traffic Services Office must be notified of this prior to registration; otherwise, the calculation will be based on the table. The deadline of 15 working days for choosing the deduction method does not apply to credit customers. Credit customers’ choice of method is binding upon registration.
The Office for the Valuation of Motor Vehicles For vehicles for which a price is not listed in the pricelists or for which the listed values are assumed to be incorrect, the custom regions will request this Office to stipulate the ratio. The Office also finds the ratio for vehicles older than 10 years, vans class 2 and minibuses. When a vehicle has to be processed by the Office for the Valuation of Motor Vehicles, the latter is not bound by the vehicle values specified in the pricelists. The Office will make a discretionary appraisal of the vehicle based on the sales price of similar vehicles in the past or on what price can be obtained. The pricelists will only be one of several sources available for stipulating the correct vehicle values and ratios. The decisions of the Office cannot be administratively appealed to the Directorate of Customs and Excise.
A decision can be sent to a reference group consisting of people from the industry and a representative of the Directorate of Customs and Excise, which can state an opinion on the matter.
If you wish such a statement, you must contact the customs region where you live.