When ordering items from foreign online stores, in most cases you must pay import duties.
|Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023.|
The fees you have to pay and how you pay them, depend on whether the online store or e-marketplace is registered in the VOEC-scheme or not, what kind of item you are buying and what the value is.
Read about what applies when the online store is registered in the VOEC-scheme in the link below.
Below you will also find links to our import calculator and information on customs clearance of shipments from online stores that are not yet VOEC-registered, or from a private person.
VOEC-scheme and transitional arrangement On 1 April 2020, the VOEC scheme (VAT On E-Commerce) took effect for foreign online shops and online marketplaces. As of this date, such businesses will collect Norwegian value-added tax (VAT) when you pay for goods that you have purchased online. As of 1 April, 2020 a transitional arrangement also applies, involving a customs declaration exemption for shipments with a value below NOK 350, including freight and insurance costs, that are not yet VOEC-registered.
Shopping from online shops not registered in the VOEC-scheme When shopping for goods from an online stor that is not yet registered in the VOEC-scheme, or buy goods from a private person abroad, you will in most cases have to pay import duties.
Import calculator Shop online? Try our calculator and see how much you will have to pay in customs duty and value added tax.
Apply for a refund of VAT and customs duties Have you paid too much in duty and tax? Have you paid duty and tax on a gift you believe free? Do you want a refund of customs duty for goods you sent back? Then you must read below for information on whether you should contact the freight company or the carrier for a refund (collective customs clearance) whether you should contact the online store for a refund (applies to VAT paid double on VOEC-shipments) if you should apply directly to the customs for a refund yourself
Repair or service If you are shipping an item you have bought online back to the seller for repair, you must register the item as temporarily exported before it is sent out of the country. If you fail to do this, you run the risk of paying taxes twice.
TRK - customs ID-number (former MRK-number) Persons and Companies that import goods into Norway are obliged to give their personal ID-number or business-number given by The Norwegian Authorities.