As of 1 January 2020, the NOK 350 limit for duty-free allowance was abolished for foodstuff, drinks and excise duty goods or goods that are subject to import restrictions.
When you now order
- alcoholic beverages
- food and drinks (including snacks, chocolate, soft drinks, supplements and vitamins)
- goods with excise duties (for example smear oil and climate gasses)
- goods with restrictions (for example medicines, plants and seeds)
you will be charged ordinary import duties and taxes regardless of the value of the shipment. The NOK 350 value limit does not apply to these types of goods.
Please note that you cannot import tobacco products in shipments without special permit.
This means that, for example, if you order one kilo of chocolate from Sweden with a total value including freight of NOK 98, you will be charged NOK 61 in import duties and taxes. In addition to this, you will also be charged a Customs clearance fee from the transporter. This fee may be up to several hundred NOK. Therefore, the total price may be over 500 NOK.
Similarly, if you order three cases of soft drinks costing NOK 300, you will be charged NOK 764 in import duties and taxes, meaning the total price including the transporter's Customs clearing fee will be over NOK 1 300.
1 April 2020
From that date, a new payment scheme for Norwegian VAT will be established for items up to NOK 3 000 purchased by private individuals abroad.
Online shops and internet shopping platforms, such as eBay and Amazon, may register and be responsible for charging Norwegian VAT (the scheme is called VOEC - VAT On E-Commerce). The Norwegian VAT (25%) will then be included in the amount you pay to a VOEC registered online shop or internet shopping platform if the purchase price of the item is less than NOK 3 000. There will be no Customs duty on items purchased through a VOEC online shop / internet shopping platform.
Please note that the VOEC-scheme will not apply to foodstuffs, alcohol, tobacco products, goods subject to excise duties and goods subject to import restrictions.
Shipments from online shops and online platforms which are not registered in VOEC will be subject to customs duties and taxes when the shipments' total value including freight and insurance costs is NOK 350 or more.