As of 1 January 2020, the NOK 350 limit for duty-free allowance will be abolished for foodstuff, drinks and excise duty goods or goods that are subject to import restrictions.
If you order snacks, chocolate, soft drinks or other foodstuffs – also nutritional supplements – from abroad, after 1 January 2020 you will be charged ordinary import duties and taxes regardless of the value of the shipment. The current NOK 350 limit will no longer apply to these types of goods. There will be no changes for alcohol, tobacco products or other goods subject to import restrictions since these goods are already exempt from the NOK 350 limit.
Please note that if you order these types of goods in 2019, but they arrive in Norway 2020, the new regulations will apply and you will be charged import duties and taxes.
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
As of 1 April 2020, the NOK 350 limit will be abolished for all types of goods.
From that date, the plan is to establish a new payment scheme for Norwegian VAT 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.