Skip to content

Calculating customs duty and taxes

There are essentially three types of taxes on the import of goods from abroad – customs duty, VAT, and special taxes. What you have to pay or report to the tax authorities depends on the type of goods and where they come from.

Calculating duties

For some types of goods, like textiles and foodstuffs, customs duty may be payable. Customs duty are generally calculated based on the value of the goods (customs value) or a rate per kilo, litre, or piece. The customs duty rate for the goods you are importing is determined by the commodity code in the Customs Tariff in which the goods are classified.

Special taxes

Special taxes must be paid or reported for some types of goods. These include alcohol, tobacco, sugar, chocolate, and oil-based products. The Norwegian Tax Administration is responsible for the special taxes.

Separate taxes apply to the import of vehicles.

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 (customs value) + any duties, special taxes, or fees. The Norwegian Tax Administration is responsible for VAT.

Customs value

The customs value is the amount paid or payable for goods abroad, including the cost of their transportation to Norway, insurance, packaging costs, and similar. If you collect the goods abroad yourself, you will be charged a standard supplement for shipping costs.

Please note that any royalties and agent commissions are often added to the customs value. If you have contributed to the production of the goods abroad, the cost of this must also be added.

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

    price of goods
+ insurance (where applicable)
+ cost of packaging and the like
+ fees, royalties, commission, or the like (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. Norwegian Customs uses exchange rates that are set for one week at a time. In most cases, the prevailing rate at the time of clearance is used.

Repair and processing abroad

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

If goods have previously been cleared into Norway or are of Norwegian origin, you must pay customs duty and taxes on the cost of repair or processing, plus 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.

Share with others: