If you are travelling with horses to and from Norway, you have to acquaint yourself with the rules and contact the Norwegian Food Safety Authority. Always stop at the border.
Horses on temporary visit to Norway
If you wish to bring a horse to Norway, you have to register with the Norwegian Food Safety Authority prior to bring the horse into the country.
In the case of regular import of horses to Norway, you must pay NOK 5,000 kroner per horse in customs duty and 25 per cent VAT. If you are bringing horses to Norway temporarily, you are not required to pay customs duty and VAT if you post a deposit or other security for the duties and taxes. You must nevertheless declare the horses to Norwegian Customs at the border.
In the case of temporary import of competition horses, you may use a guarantee from Det norske travselskap, Norsk jockeyklubb, the Norwegian Equestrian Federation or Norsk islandshestforening as security. Use of such a guarantee must be clarified with these equestrian organizations prior to import. It is also possible to use a ATA carnet as security.
As a tourist in Norway you may bring your horse for the duration of your stay. You must contact the Norwegian Food Safety Authority to obtain the necessary permit to bring the horse. The permit must be presented to Norwegian Customs upon arrival.
Moving to Norway with a horse
When moving to Norway from abroad, you may bring your horse without paying customs duty or VAT. You have to have lived abroad for at least one year, and the horse must have been owned and used by you before moving. The exemption does not apply to horses in a business undertaking that moves to Norway.
You have to contact the Norwegian Food Safety Authority to obtain the necessary permit to import the horse.
Horses leaving Norway temporarily
If you are taking your horse abroad temporarily for training, veterinary treatment or mating, you must register (declare) it as temporarily exported with Norwegian Customs before taking it out of the country. When you return to Norway, you must stop at the border and declare the horse as re-imported. You must pay eight per cent customs duty and 25 per cent VAT on all costs incurred abroad including transport. If the horse leaves Norway for more than one year, you must pay customs duty of NOK 5,000 per horse.
If you are taking your horse on holiday abroad without the horse undergoing training, veterinary treatment or mating, you are not required to declare it when leaving Norway. You have to bring documentation proving that the horse is Norwegian.
Note that there may be other rules in the country you are travelling to. Consult the country's authorities to see which rules apply.