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Bringing inherited objects to Norway

Have you inherited anything from a person who resides abroad? The objects are then exempt from Norwegian customs duty and value added tax if you take them with you to Norway.

You may import inherited objects free of duties and taxes 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 customs region where you live.

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. This could include a certificate of probate, will and testament, death certificate, proof of residence, accounting records and other documentation The documentation must be confirmed by the probate court or corresponding public authority in the country where the deceased was resident. The response to the application for exemption from customs duty is to be submitted to the customs authorities when you import and declare the goods at the border.

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

Send the application to the customs region you belong to:

Contact information to Norwegian Customs

Not exempt from duties and taxes

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

  • alcohol
  • tobacco
  • objects that have been used in the business activities of the deceased
  • objects that have been received as an advance inheritance