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Abolishment of the NOK 350 limit for duty-free allowance

The Norwegian government has decided to abolish the NOK 350 limit for duty-free allowance. This will take place in two stages; 1 January 2020 and 1 april 2020. From 1 January 2020 the NOK 350 limit was removed for all food stuff, drinks and excise duty goods or goods that are subject to import restrictions. This means that you have to pay VAT and any customs and excise duty on all import of such goods. 

Food and food stuff means foods, sweets, soft drinks, supplements and anything else that are meant to be consumed by humans. 

If you are going to shop online from abroad for more than NOK 350 you can calculate how much you have to pay in customs duty and fees with our import calculator

Shipping and insurance is included

Costs for shipping and insurance is included when determening the value of the goods. This means you have to pay tax on the item if the total value of the item, plus shipping and insurance is higher than NOK 350. Even if the item itself costs less than NOK 350, you must pay taxes when the total value is higher. 

When you order items you should check carefully whether the price you are paying for the item includes shipping and insurance or whether this is in addition.

Exchange rates

Remember that the customs own exchange rates apply. The value of the shipment, including shipping and insurance, must be less than NOK 350 at the time of customs clearance in order for it to be tax-free.

Does not apply to alcohol, tobacco and other restricted goods

From 1 January 2020, the exemption will also apply to food stuff, drinks and excise duty goods or goods that are subject to import restrictions. 

The NOK 350 limit does not apply to alcoholic beverages, tobacco products, excise duty goods and goods that are subject to restrictions. If you buy alcohol in an online store abroad, you must always pay fees on import. You can not buy tobacco on the internet without special permission.  

If food stuff, excise duty goods or goods subject to restrictions arrive in Norway after the turn of the year, you must pay customs duties and taxes, even though the goods were ordered before the new year. 

Examples

Here are some examples of the new total price with the VAT and excise duties added. 

Chocolate: 1 kilo

 
  The items price NOK 98
+ Shipping NOK 83
= Basis for VAT NOK 181

+

VAT 15 % NOK 27
= Total of import duties (included the price for the item) NOK 208
+ Customs clearance fee (for example to Posten) NOK 299
= Total price NOK 507

 

 Soft drinks: 3 boxes (72 cans, each of 0,33 dl)

 
  Price for the goods included shipping (basis for the taxes) NOK 300
+ Basis tax on non-reusable packaging; NOK 1,27 per unit, 72 units NOK 91
+ Environmental tax on packaging; NOK 6,20 per unit, 72 units NOK 446
= Basis for VAT NOK 838
+ VAT 15 % NOK 126
= Total of import duties (included the price for the item) NOK 964
+ Customs clearance fee (for ecample to Posten) NOK 299
= Total price NOK 1263

Customs duties can apply on some goods if the customs duty price is over NOK 50. 

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