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.
|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.|
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.
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.
Here are some examples of the new total price with the VAT and excise duties added.
Chocolate: 1 kilo
|The items price||NOK 98|
|=||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 1.29 per unit, 72 units||NOK 93|
|+||Environmental tax on packaging; NOK 6.28 per unit, 72 units||NOK 452|
|=||Basis for VAT||NOK 845|
|+||VAT 15%||NOK 127|
|=||Total of import duties (included the price for the item)||NOK 972|
|+||Customs clearance fee (for ecample to Posten)||NOK 299|
|=||Total price||NOK 1271|
Customs duties can apply on some goods if the customs duty price is over NOK 50.