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.
You are not required to pay one-off registration tax either for the importation of electric vehicles.
The exemption applies only to vehicles that are encompassed by the Storting’s vehicle import duty resolution, Section 5, first paragraph (i), and are subject to mandatory registration pursuant to the Road Traffic Act.
The so-called trolley buses that have a fixed route in Bergen are exempt from value added tax. If you import electric wheelchairs, motorised scooters, electric vehicles that are used indoors at airports or electric vehicles that are used on golf courses, for example, you must pay value added tax. The same applies to hybrid vehicles that use both combustion engines and electric motors.