In general, if you order goods from abroad where the shipment has a value of less than NOK 350 including freight and insurance costs, it is free of duties and taxes. This means that you do not have to pay VAT or customs or excise duties on the goods. Please note that this NOK 350 value limit will be abolished in two steps in 2020. Read more below.
If you’re shopping for NOK 350 or more, you can calculate VAT and customs duties for your order using our import calculator.
The NOK 350 limit does not apply to:
- alcoholic beverages
- tobacco products
- food and drinks (also supplements and vitamins)
- goods with excise duties (for example smear oil and climate gasses)
- goods with restrictions (for example medicines, plants and seeds)
This means that if you buy alcohol in a foreign online store, you must always pay taxes.
And please note that it is not permitted to buy tobacco online without a special permit.
Currency exchange rates
It is Norwegian Customs own currency exchange rates that apply. The value of the shipment must be less than NOK 350 including freight and insurance costs at the time of customs processing in order for it to be free of duties.
Tax free and taxable items in the same shipment
If you order tax free and taxable items in the same shipment, the shipment is tax free as long as the total taxable value is less than NOK 350. If the value of the taxable items including freight and insurance costs is NOK 350 or more, you have to pay taxes for the whole shipment.