There are customs duties on some clothes, while shoes are exempt. You must in any case pay 25 per cent value added tax when importing clothing and shoes.
You do not have to pay customs duties and value added tax on consignments with a value of less than NOK 350, including shipping costs and insurance.
Value added tax
If the shipment has a value of NOK 350 or more, you must pay 25 per cent VAT.
Clothing is one of the few types of goods that may be subject to customs duties. Tariff rates vary according to type of garment. The customs duty rate for ordinary garments can be found in the import calculator. You can also call the Norwegian Customs info centre by phone for help finding the right customs duty rate. There is no customs duty on shoes.
Customs clearance fee
The carrier, such as Posten, generally demands payment for customs clearance work (often called price for simplified customs clearance/customs clearance fee/handling fee). This is not a fee to Norwegian Customs, but a payment to the carrier.
1 April 2020
As of 1 April 2020, the NOK 350 limit will be abolished.
From that date, the plan is to establish a new payment scheme for Norwegian VAT for items up to NOK 3 000 purchased by private individuals abroad.