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.
1. Before importing
You must contact the Norwegian Public Roads Administration to see what technical requirements will be posed of the vehicle in connection with registering it in Norway. You should also make enquiries with the authorities in the country where you purchased the vehicle about whether:
- there are export restrictions and export clearance is required,
- the vehicle has valid number plates and insurance in order to be able to be driven to and in Norway.
Refund of foreign VAT
This is a matter between the buyer and seller, and the Norwegian customs authorities have nothing to do with this.
2. Arrival at the Norwegian border
You must use a manned border crossing and report to the red zone.
You can use valid foreign registration (number plates) for up to 30 days after the vehicle has been given customs clearance. The requirement for this is that the vehicle is insured and in satisfactory technical condition and that the vehicle registration certificate (vognkort) and customs documents can be presented for checks at any time.
If the vehicle is not insured when crossing the border, you will have to take out special Frontier Insurance with Norwegian Customs. The driver/owner of the vehicle can otherwise be held liable for damage that may occur from use of an uninsured vehicle.
If technical or formal requirements are not satisfied, the vehicle can only be used in Norway if the Norwegian Public Roads Administration has issued valid temporary plates.
You have three options for customs clearance:
a) On-site customs clearance of the vehicle.
Please note that you may only obtain customs clearance of the vehicle at border crossing points on land. If you arrive by ferry, you must select option b or c.
b) Customs clearance at a different customs office by a specified deadline (transit)
In order to enter the country without obtaining customs clearance for the vehicle, you must drive in accordance with a transit procedure. You must therefore have a transit document stating where you will obtain customs clearance of the vehicle (customs office of destination) and the deadline for meeting there. If you have not received a transit document from the customs authorities in the country you travelled from, Norwegian Customs will issue this at the border crossing point when you stop in the red zone.
You must obtain customs clearance of the vehicle at the customs office of destination by the deadline stated in the transit document (check the opening hours of the customs office of destination to ensure you meet the deadline). If you do not meet the deadline, Norwegian Customs can impose violation fines.
c) Use a professional (a forwarding agent) to obtain customs clearance of the vehicle on your behalf
You can use a forwarding agent to obtain customs clearance of the vehicle on your behalf. This may be an option when you arrive in Norway by ferry. Contact the ferry company for information about prices and how you should proceed.
3. Customs clearance of the vehicle
As explained above, you obtain customs clearance for the vehicle from Norwegian Customs upon arrival at the border or at another customs office by a specified deadline. Customs clearance of the vehicle means that you pay import duties. You have to pay 25 % VAT on the value of the vehicle as well as on the freight and insurance costs associated with transporting the vehicle to Norway, plus greenhouse gas tax for the vehicle. If you have transported the vehicle by driving it from Sweden, Denmark or Germany, you can use fixed rates for the freight costs.
Read more about the fixed rates (only in Norwegian)
Bring the following documents with you:
- transit document,
- invoice or contract of purchase showing the actual purchase price and any freight invoice and documentation of any other duties that have accrued for the vehicle prior to crossing the Norwegian border (for example, insurance for the freight),
- original foreign registration document and possibly Certificate of Conformity (CoC). Read more about type approval at www.vegvesen.no)
Additional information about the calculation of VAT
If you have just purchased the vehicle, the customs value will be set at equal to the purchase price + freight and insurance costs. If you have owned the vehicle for a period in a foreign country, you should obtain a quote/valuation from the brand dealership in the country where the vehicle is registered in order for VAT to be calculated based on this value and on the freight and insurance costs associated with transporting the vehicle to Norway.
Upon customs clearance you receive a registration certificate known as: Reporting form for the calculation of tax and registration (form NA-0221). You must later present this document to the Norwegian Public Roads Administration.
4. Responsibility of the Norwegian Tax Administration
The Norwegian Tax Administration has responsibility for motor vehicle taxes. See more information at:
- The Norwegian Tax Administration's guide for importing cars and other vehicles
- The Norwegian Tax Administration’s calculator for all taxes when importing cars and other vehicles
- Payment of one-off registration tax to the Norwegian Tax Administration
- Contact the Norwegian Tax Administration if you require assistance to calculate the one-off registration tax
5. Responsibility of the Norwegian Public Roads Administration
The Norwegian Public Roads Administration is responsible for approving and registering vehicles in Norway.
- Read more about the vehicle approval and registration of vehicles in Norway
- Purchase of temporary number plates
- Registration of the vehicle