Shopping from an online retailer that is not VOEC-registered

Shopping from an online retailer that is not VOEC-registered

From 1 January 2024, you must pay VAT on all purchases from abroad. If you are buying from a foreign online retailer that does not collect VAT at point of purchase (VOEC), you must pay VAT and possibly customs duty when the goods arrive in Norway. In addition, the carrier (e.g. Posten) may charge a fee for customs treatment.

This also applies to goods with a value exceeding NOK 3 000 and foodstuffs, restricted goods and goods subject to excise duties.

What you must pay for consignments from non-VOEC-registered online retailers:

• Value-added tax (VAT)
  For foodstuffs you must pay 15 percent VAT, for other goods, the VAT rate is 25 percent. This applies even if the goods are exempt from customs duty. How to calculate VAT.
  
• Customs duty
  Only clothing, food and other foodstufs are subject to customs duty. The tariff rate may vary depending on the type of product and where the goods were made. Click here to see the different tariff rates
  
• Excise duties
  Some goods are subject to excise duties. Read more about this on the Tax Administration website
  
• Customs fee
  The carrier of the goods normally charges a fee for customs treatment of the goods. This is not a fee paid to Norwegian Customs but a fee paid to the carrier.

You must pay taxes and charges for the goods regardless of whether the goods are new or used. 

If you are buying from a VOEC-registered online retailer, the VAT will be collected at the point of purchase, and you don’t have to pay additional charges and fees when the goods arrive in the country.

Use of national identity number in declaration for the procedure for clearance for free circulation

When you declare goods to Norwegian Customs, you must provide your national identity number in the declaration. If someone other than yourself submits the declaration on your behalf, e.g. the carrier, when you buy from a foreign online retailer, they will need your national identity number for the declaration to Norwegian Customs.

You may therefore be asked to provide your national identity number (11 digits) when you buy from foreign online retailers. If you do not want to give your national identity number to the retailer, you can request to give the number directly to the carrier.