The Norwegian Tax Administration has the responsibility for vehicle taxes like the annual motor vehicle tax and the one-off registration tax.
Importing cars and other vehicles If you import a vehicle as a private individual, you must first declare the vehicle and pay VAT to Norwegian Customs. Then you pay the vehicle import duty to the Norwegian Tax Administration and have the vehicle approved and registered by the Norwegian Public Roads Administration.
Exporting cars and other vehicles You will find information below for how to proceed when exporting a car or other vehicle abroad, for example after selling a vehicle or when taking your own vehicle out of Norway in connection with moving.
Boat or vehicle repairs or service abroad If you intend to repair your boat, car or another vehicle abroad, you are liable for VAT on the service.
Electric vehicles The exemption from value added tax applies to both new and used vehicles that have not previously been registered in Norway and have an electric motor for propulsion.
Export of used vehicles - proof of origin Checks have revealed that exporters of used motor vehicles are often unable to document the origin. Additional documents may be required upon endorsements of EUR.1.