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Payment of customs duties and taxes

When importing goods, the declarant assumes responsibility for paying customs duties, taxes, and fees.

Customs duties, taxes, and fees must be paid or reported before the goods can be released for free circulation.

You can pay customs duties, taxes and fees at all the customs offices that perform clearance services. 

The relevant forms of payment are:

  • debit cards 
  • credit cards 
  • cash 
  • cheque or bank draft 

Overview of customs offices and opening hours 

Import VAT for registered entities  

Registered entities subject to value added tax (VAT) shall report import VAT in their VAT return. 

Read more the value added tax on the website of the Norwegian Tax Administration

Customs credit

You can apply to the Norwegian Tax Administration for customs credit, so that you can avoid settlement on site. Use of customs credit is a more favourable payment scheme for the declarant than cash payment. 

Read more about customs credit and how you can apply for daily settlement on

Daily settlement

Shipping agents can apply to the Norwegian Tax Administration for permission to perform a collective settlement of all the customs declarations that have been submitted during the day. This is called daily settlement. Daily settlement can only be granted to shipping agents who clear goods on behalf of others. 

Read more about daily settlement and how you can apply for daily settlement on