Skip to content

Payment of customs duties and taxes

For the importation of goods, it is the declarant who is responsible for the payment of customs duties, taxes and fees. Before Norwegian Customs can release the goods and the declarantcan start using them, the customs duties, taxes and fees must be paid or reported. 

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

  • debit cards 

  • credit cards 

Import VAT for registered entities  

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

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. 

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.