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Value added tax on import

In most cases, you must pay, or report value added tax (VAT) when you import goods to Norway. The VAT rate is 25 per cent. Foodstuffs are an exception, for which the rate is 15 per cent. 

Unless otherwise stipulated in the regulations, the obligation to pay VAT does not only apply on importation of purchased goods, but also to other goods that you bring with you, such as gifts, inherited goods, personal property, goods for rental or loan, or for repair or processing. 

The Norwegian Tax Administration took over the administrative responsibility for import VAT as of 2017, which means that the import VAT shall be calculated and set in the domestic system for registered entities subject to VAT. Read more here. 

The Norwegian VAT territory comprises the Norwegian mainland and all areas within the territorial border. The exceptions are Svalbard, Jan Mayen and the Norwegian dependencies (Bouvetøya, Queen Maud Land and Peter 1 Island). 

For some goods it is possible to obtain an exemption from value added tax on import. 

You will find information on value added tax on import in the Norwegian Tax Administration's Value Added Tax Handbook (in Norwegian only)