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Bringing inherited objects to Norway

Have you inherited something from a deceased person who was resident abroad? The items may thenbe exempt from Norwegian customs duty and value added tax (VAT) if you import them to Norway. 

You may import inherited objects free of customs dutyand other taxes/duties if: 

  • the object has been used and owned by the person who has bestowed the inheritance on you (testator). 

  • the testator was resident abroad when he or she died. 

  • you are resident in Norway when you receive the inheritance. 

Send an application 

If you want to know whether you can obtain an exemption from customs duty and value added tax on the importation of inherited objects, send an application for customs duty exemption to the Movement of Goods Division.There is no particular application form that you need to fill in. 

You should submit the application for exemption before importing the goods to Norway. The application must include documentation that the conditions mentioned above are fulfilled: 

  • Documentation that confirms that you are the heir after the deceased.This can for examplebe a will, or a document from a foreign authority that corresponds to a Norwegian grant of probate.In Norway, a grant of probate is a document that states who the heirs in the estate are.The grant of probate is a legal document which confirms that the executor has the authority to deal with the deceased person's assets (property, money and possessions). 

  • Documentation confirming that the testator was resident abroad when he or she died. This can for example be a death certificate. 

  • A list of the items you want to import to Norway as inherited objects. 

  • Documentation confirming that the items you want to import to Norway as inherited objects originate from the deceased's estate. This can for example be a confirmation from the executor of the estate, or a probate agreement showing how the inheritance is to be distributed between the heirs. For larger and expensive items, insurance papers, accounting papers etc. can document that the items were part of the deceased's estate. 

  • Vehicle registration. For cars and other vehicles, you must also submit a picture of the original vehicle registration or a picture of a certified copy of the vehicle registration that proves that the vehicle was registered by the deceased. 

Usually, it is not necessary to submit documentation that confirms that you are resident in Norway. This is because the Customs Agency will obtain information about the residential address from the Norwegian population register when the application is received. If your Norwegian social security number (11 digits) does not appear in the documents attached to the application, we ask that you provide this number in the application. 

The response to the application for exemption from customs dutyand value added tax is to be submitted to the customs authorities when you import and declare the goods at the border. 

Not exempt from customs dutyand taxes 

The following is not exempt from customs duty and value added tax: 

  • alcoholic beverages, tobacco and nicotine products. 

  • objects that have been used in the business activities of the deceased. 

  • objects that have been received as an advance on an inheritance.