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How to proceed if you are sending an item to repair or service abroad

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.

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.


  • Please ask a shipping agent for assistance. The shipping agent should register the item being returned as a temporary export for repair.


  • Before you ship the goods out of Norway, you register (declare) the export yourself with Norwegian Customs. To register the export yourself, consult your local customs office. Please note that many customs offices have limited opening hours. Important: You have to contact your chosen shipping agent personally in order for them to return the item. 

Overview of customs offices

  • The product must be re-imported within one year after exportation.
  • There neither is nor will be applied reimbursement of customs duties when exporting the product.

Taxes when the item is returned

Warranty matter: you do not have to pay tax when the item is returned if the repair is a warranty matter that you should not pay for.

Repairs: If you pay for the repairs yourself you have to pay VAT and possibly customs duties of repair costs and shipping back and forth.

If you have not followed this procedure, and tax and customs duties have been miscalculated, you may apply for a refund here.