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Information for non-registered VAT-liable businesses (does not apply to individuals and certain businesses)

The administrative responsibility for import VAT is transferred to the Norwegian Tax Administration in 2017. You can find more information about what this means for non-registered VAT-liable businesses here.

Individuals

Individuals must pay customs duty and taxes to Norwegian Customs in connection with the import of goods as before. Norwegian Customs collects VAT and/or any special taxes on behalf of the Norwegian Tax Administration.

Businesses that are not registered in the VAT register

Businesses that import goods that are not registered as being liable for VAT and which are not registered for special taxes will pay the taxes to Norwegian Customs upon approval of the customs declaration as they do today. Norwegian Customs collects VAT and/or any special taxes on behalf of the Norwegian Tax Administration.

If the business chooses to use a forwarding agent, the agent uses his daily settlement to submit the import taxes on behalf of the business.

Amending a customs declaration

Information previously declared and approved in TVINN for imports or exports can be amended by requesting an amendment of the customs declaration. A request must be made with the customs region.

The electronic recalculation scheme will continue – i.e. applications to amend customs declarations can be made by submitting an electronic recalculation (a proposal for an amendment declaration) in TVINN.

Applications for the refund of customs duty and taxes

If you return goods to the sender abroad because of errors or deficiencies, you can apply for a refund of the taxes you paid on import.

Norwegian Customs will process applications for the refund of customs duties.

The Norwegian Tax Administration will process applications for refunds of VAT and special taxes.

Appeals regarding customs duties and taxes on the import of goods from abroad

In some cases, Norwegian Customs may decide that you have to pay more in taxes than you expected. You can appeal if you disagree. This applies to individuals, non-VAT registered businesses, and businesses not registered for the special taxes being appealed.

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