If you are importing a recreational boat to Norway, you must pay Norwegian taxes.
VAT: 25 percent of the total value (the boat's value + shipping)
There is no customs duty on recreational boats.
How to import the boat
Contact Norwegian Customs immediately when you arrive in Norway with the boat you are importing. Norwegian Customs will calculate the taxes you must pay.
- If you are arriving by road: Choose a border crossing with a manned customs office.
- If you are arriving by sea: Contact your local customs office.
From 2017, VAT-registered businesses no longer declare VAT in the customs declaration at the point of import. Instead, import VAT is determined in the same way as for domestic VAT. The current VAT return is being replaced by a VAT tax report, or "VAT report" as it will be called for short.
Individuals and organizations not registered in the VAT register must pay duties and taxes to Norwegian Customs in connection with the import of goods as before. Norwegian Customs will collect the taxes on behalf of the Norwegian Tax Administration.
- Read more on the Norwegian Tax Administration's website
Requirements for CE marking of boats and engines upon import
All boats with a hull length from 2.5 to 24 meters and water scooters must be CE marked. Excluded are boats that were used in a EU/EEA country before 16 June 1998. The CE mark indicates that the boat meets the safety requirements for the boat type.
Engines must initially be CE marked by the manufacturer.
Tourists and others with temporary stays in Norway
If you are a tourist or are in Norway temporarily for other reasons, you may bring a foreign recreational boat temporarily without paying taxes. The boat must be for personal use, and it may not be used by persons with permanent residence in Norway. If you meet these requirements, you do not need to report to Norwegian Customs upon arrival.
The boat must be taken with you when you leave the country. It may nevertheless be left behind under certain conditions.
Moving to Norway
You may bring you recreational boat to Norway without paying duties if the following conditions are met:
- You must have resided abroad continuously for at least five years immediately prior to arrival.
- The boat may not be larger than 15 metres in length.
- You must have owned the boat for at least 12 months before arrival and used it abroad for the same period of time.
- You must bring the boat to Norway within one year after arrival at the latest.
- You must remain in possession of the boat for at least two years following customs clearance before it can be sold or transferred.
These conditions must be documented when you import the boat. The application for exemption from customs duties must be submitted to the customs region to which you move.