Find out how much you will have to pay in taxes when you import a vehicle into Norway:
How you import a vehicle into Norway
- Before importation
- Arrival at the Norwegian border
- Clearing customs: pay VAT to Customs and Excise
- Approval of second-hand vehicles by the Public Roads Administration
- Pay One-off registration tax to Customs and Excise
For businesses: registration as liable to pay tax
- Registration of vehicle with Public Roads Administration
- Pay the annual motor vehicle tax
You must check with the Norwegian Public Roads Administration to see precisely what technical requirements will be posed of the vehicle in connection with registering it in Norway.
You should also check the following with the authorities in the country from which you are importing the motor vehicle:
- Any possible export restrictions and export declarations
- Does the vehicle have valid plates and insurance in order to be able to be driven to and in Norway?
Refund of foreign VAT paid: this is a matter between the buyer and seller and does not concern the Norwegian Customs and Excise authorities.
Use a manned border crossing.
Report to the customs personnel in the red zone. If the customs service abroad has not already issued a transit document the customs personnel at the border will do so. The destination Customs and Excise office will be specified on the transit document. Valid foreign number plates can be used until arrival at the destination Customs and Excise office. The vehicle must be insured in accordance with the provisions of the Automobile Liability Act.
Within a specified deadline (usually 1-3 days) you must report to the destination Customs and Excise office. If you fail to meet the deadline, Customs and Excise may impose supplemental fees. You must now pay VAT and any possible Hydrofluorocarbon (HFC) and Perfluorcarbon (PFC) Tax for the vehicle. This is called clearing customs even though you are not actually paying any duties.
Bring the following documents with you:
- the transit document
- invoice or purchase contract that shows the actual purchase sum as well as any possible freight invoice and documentation of any possible other fees that have accrued to the motor vehicle before it passes the Norwegian border (for example, insurance)
- original foreign registration document, possibly a Certificate of Conformity (COC). When importing new vehicles where the Certificate of Conformity is submitted, you can in most cases pay the motor vehicle tax simultaneously with the VAT.
If you wish to pay the VAT immediately when you cross the border, you must pursue this directly at the border crossing concerned.
You can use a vehicle with foreign number plates in Norway for up to 30 days from the day you customs cleared it into the country. The foreign number plates must be valid, and the vehicle must have valid insurance. If the vehicle does not have valid foreign number plates, you can buy short time temporary plates at one of the Norwegian Public Roads Administration’s Traffic Services Offices.
The Norwegian Public Roads Administration must individually approve all second-hand vehicles that are brought into the country at one of its traffic services offices. This must be done before the one-off registration tax and vehicle scrap deposit tax are calculated by Customs and Excise. The value added tax must have been paid to Customs and Excise before vehicles are presented for individual approval. Upon approval, the Norwegian Public Roads Administration will record the basis for duties and taxes in the motor vehicle register.
Further information about the approval process and the tax rates are available from the Norwegian Public Roads Administration.
After you have had the vehicle approved at a traffic services office, you must report to the local Customs and Excise office.
Once Customs and Excise is able to see that the taxes have been paid, the requisite endorsement will be made on the registration card (form NA-0221). It you pay on-site, this can be done immediately. Bring the registration card with you when you register the vehicle with the Public Roads Administration.
For businesses: Registration as liable to pay tax
In the interest of optimum efficiency in the registration of vehicles, a system has been established for car dealers etc. They can register with Customs and Excise as being liable to pay tax and then will be extended credit for payment of the one-off registration tax.
The application for registration as being liable to pay the one-off registration tax should be sent to the Customs and Excise region in which the business concerned is domiciled according to the Register of Business Enterprises.
Before the vehicle can be used, it must be approved and registered at one of the Norwegian Public Roads Administration's traffic services offices or through Autoreg by a dealer with access to this system.
Most of the traffic services offices will make appointments for registering vehicles.
When you register the vehicle with the Public Roads Administration, you must submit any foreign number plates. If you have submitted the foreign number plates at an earlier date, you must document this before you can obtain Norwegian number plates.
You will receive a bill for the annual motor vehicle tax from Customs and Excise after completing the registration, with a payment deadline of approx. 3 weeks.
Congratulations! After having done all this, you have imported and registered a vehicle in Norway.
Do you think this is complicated? If so, you are welcome to ring to Customs and Excise's information centre at (+47) 03012.
Related web pages
The Norwegian Public Roads Administration's traffic services offices