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Calculating customs duty and taxes

There are essentially three types of taxes on the import of goods from abroad – customs duty, VAT, and excise duties. What you must pay or report to the Tax Authorities depends on the type of goods and where they come from. 

Calculating customs duties

For certain types of goods, such as textiles and foodstuffs, customs duty may apply. Customs duty is typically calculated based on either the value of the goods (referred to as the customs value) or a specific rate per kilo, liter, or piece.

The applicable customs duty rate for the goods you are importing is determined by the commodity code found in the Customs Tariff, which classifies different types of goods. 

The Norwegian Customs Tariff provides detailed information on customs regulations and rates. It serves as a valuable resource for understanding the specific requirements related to importing goods into Norway.

Excise duties

Certain goods are subject to excise duties, which must be paid or reported upon importation. These goods include items like alcohol, tobacco, sugar, chocolate, and oil-based products. The Norwegian Tax Administration is responsible for the excise duties. 

Importing Vehicles

Separate taxes apply specifically to the import and registration of vehicles in Norway. If you’re importing a vehicle, you can calculate the relevant duties using the calculator provided by the Norwegian Tax Administration.

Research levy

You must pay a research levy on agricultural products used in the manufacture of foodstuffs and animal feed. 

Calculating VAT

The basis for calculating VAT is the goods value (also known as the customs value) plus any applicable duties, special taxes, or fees. The Norwegian Tax Administration is responsible for VAT on imports. 

Customs value

The customs value represents the total amount paid or payable for goods acquired from abroad. It encompasses various costs, such as transportation expenses to Norway, insurance, packaging, and similar charges. If you personally collect the goods abroad, a standard supplement for shipping costs will be applied.

Please note that royalties and agent commissions are often included in the customs value. If you have contributed to the production of the goods abroad, the associated costs should also be factored in.

In most cases, the customs value is calculated as follows:

    price of goods
+ insurance (where applicable)
+ cost of packaging and similar expenses
+ fees, royalties, commission, or similar charges (where applicable)
+ shipping costs

= customs value

 The customs value includes other actual costs of importing the goods.

Norwegian Customs’ exchange rates

Before calculating the taxes, the values are converted to Norwegian kroner (NOK). Norwegian Customs uses exchange rates that are set weekly. In most cases, the prevailing rate at the time of clearance is used. 

Outward processing or repair

If you send goods abroad for processing or repair, distinct rules apply for calculating customs duty and taxes. 

If the goods have previously been cleared for free circulation in Norway or are of Norwegian origin, you must pay customs duty and taxes on the cost of repair or processing, along with transportation costs. 

Reduced customs duty rate or duty exemption

Reduced customs duty rates may apply if you import goods from a country with which Norway has a trade agreement.