If you, as a private individual, are importing a recreational boat to Norway, you must pay 25 % Norwegian VAT on the total value. If you have had the boat repaired, have had maintenance or other services on the boat, you must also declare these costs and pay 25 % VAT on them.
|Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023.|
There is no customs duty on recreational boats whether you import as a private individual or as a company.
The total value or the Customs value, is the value of the boat + freight costs + other costs that have incurred abroad, for example costs of maintenance, repairs, CE-marking, etc.
You purchase a boat in Denmark and pay NOK 65 000. Freight and insurance costs to Norway are NOK 1 500. You will be charged:
VAT: (NOK 65 000 + NOK 1 500) * 25 % = NOK 16 625.
You purchase a boat in Germany and pay NOK 50 000. Freight and insurance costs to Norway are NOK 1 500. In addition, you have had the boat maintained and paid NOK 8 000 for this. You will be charged:
VAT: (NOK 50 000 + NOK 1 500 + NOK 8000) * 25 % = NOK 14 875.
There is no Customs duty on 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 will be charged.
- 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.
VAT-registered businesses do 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 in the VAT tax report.
- 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 meters 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.