Skip to content

Importing foodstuffs

If you intend to import food and drink (foodstuffs) from abroad, you must always pay VAT. Some goods are also subject to customs duty and special taxes. Remember to always register as an importer of foodstuffs with the Norwegian Food Safety Authority.

You must register as an importer of foodstuffs electronically by way of the Norwegian Food Safety Authority’s form service.

How much does it cost?

VAT is 15 per cent on food and drink and 25 per cent on alcohol. 

Some foodstuffs are also subject to customs duty. The customs duty rate depends on what the product contains and the country where it was produced. The customs duty rate may also vary during the year. For example, the customs duty rate on apples is much higher in the autumn than in the spring. This is to protect domestic production.

Some agricultural products are subject to a research levy. This is set at 0.35 per cent. The rate is set at 0.25 per cent for semi-finished and finished goods.

Some foods are also subject to special taxes. This includes chocolate and confectionery, alcohol, and non-alcoholic beverages.

Calculation of customs duty and taxes

Import of 10 kilos of caramels from the US: (2019)

Purchase cost:

NOK 1,000.00

+ Shipping costs:

NOK    100.00

+ Customs duty (10 kg x NOK 3.88):

NOK      38.80

+ Chocolate and sugar tax (10 kg x NOK 20.82):

NOK    208.20

Total purchase, shipping, duty, and special taxes:

NOK 1,347.00

+ VAT (NOK 1,347.00 x 15%)

NOK    202.05

Total goods + duty + taxes:

NOK 1,549.05

Restrictions

Several foods are subject to restrictions. This means that in certain cases special permission is required from the Norwegian Food Safety Authority to import goods. This applies to imports of, for example, foods containing meat, fish, or milk from countries outside the EU/EEA.

Customs Tariff

To find out which customs duty rate, special taxes, and restrictions may apply to the goods you want to import, you must find the correct commodity code in the Customs Tariff.

Share with others: