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Importation of clothing

There are customs duties on many types of clothing. In most cases, the customs duty rate is 10.7 per cent. You must also pay value added tax of 25 per cent.

To find out how much customs duty you must pay for goods you want to import, you must look it up in the customs tariff. There is  no customs duty on shoes.

Value added tax

You must always pay the 25 per cent value added tax on clothing regardless of whether the goods are subject to any customs duty or not. Value added tax is calculated based on the total cost of the goods. Shipping and insurance costs up to the Norwegian border and any customs duties and other taxes on importation shall, for example, be included in the calculation basis.

Free trade agreements

It is possible to reduce the customs duty or pay no customs duty if you buy from a country with which Norway has a free trade agreement.

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