If you receive a gift from an individual residing abroad, it is exempt from customs duties and taxes if the value of the item is less than NOK 1,000.
A gift shipment is an item that is sent without any form of compensation from individuals living abroad to individuals in Norway. This assumes that the value of the item without shipping is less than NOK 1,000. You can receive gifts free of duties and taxes long as they are used by you or your family.
The value of the shipment
It is the individual shipment's value that determines whether you have to pay customs duties and taxes. Exemption from duties and taxes does not apply if a shipment contains several containers for the same recipient, regardless of whether the individual containers have a value of less than NOK 1,000.
Some items require special permits. Examples of items that can not be imported as gifts are alcoholic beverages and tobacco products.
There are strict restrictions on food sent as a gift from outside the EU.
Gift shipments you must pay for
Norwegian Customs will claim VAT on the gift if it
- has a value of NOK 1,000 or greater
- is sent from a person resident in Norway, staying temporarily abroad
- is purchased by a private individual abroad, but is sent from the store where it was purchased
- has been given for commercial use, such as for free distribution to company clients
- is partially or wholly paid for. An example of this could be office premiums you receive from companies abroad
- is alcohol beverages or tobacco products.