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Apply for a refund because of errors

Has the wrong basis for calculation been used, and have you paid too much in taxes? Or have you paid duties and taxes on a gift you believe should be tax free?

Please be aware that you shall not apply to Customs for refunds on wrongly charged import taxes on a VOEC-shipment, for example on a shipment from eBay or Amazon.

If you have done a purchase from an online shop / e-marked place registered in the VOEC-scheme and

  • …if you have paid VAT to the online shop at the time of purchase and the transport company has also Customs cleared the shipment and charged you import duties and taxes?
  • ...if the online shop has charged you VAT on a commodity that should be exempt from VAT (for example a book)?

Also, you shall not apply to Customs for refund if you have returned goods purchased from a VOEC-registered online shop.

Then you must contact the online shop or online marketplace for reimbursement. They must correct errors in their reporting to the Norwegian Tax Administration and must clarify this directly with the Tax Administration. They are also responsible for refunding wrongfully claimed amounts. 

What rules apply for other refunds?

Amounts below NOK 100

Amounts below NOK 100 and customs processing fees to Posten or other shipping agents are not refunded.

Exchange and return cases: The case handling is split between the Norwegian Customs and Norwegian Tax Administration

If you want a refund of taxes for goods sent in exchange or return, you must apply to the Norwegian Tax Administration for a refund of the VAT and to the Norwegian Customs for refund of possible customs duties. Example of goods where you may have been charged Customs duties are clothing (textiles).

Documentation

In order to obtain a refund of customs duties and taxes when a mistake has been made in customs clearance, you must  be able to document the error. In the application form, we will inform you of the documentation we need to process
the case.

Deadlines

There are som time limits for refund. A good advice is therefore to apply for a refund as soon as possible.

Processing the application for refund

Norwegian Customs will process your application and the associated documentation and amend the customs declaration if there is reason to do so. If Norwegian Customs agrees that you have paid excess duties and taxes, the amount will be refunded. It is the Norwegian Tax Administration that disburses refunds.

Application form

If you have a Norwegian personal number or a D-number, you must use the application form in Altinn (the form is in Norwegian only)

If you do not have a Norwegian personal number or a D-number, you must use this application form.

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