How to Export to Norway in 2026: 25% VAT, Duty Mostly on Food, VOEC

Duty and VAT: how the import cost is calculated

Norwegian Customs (Tolletaten) calculates the customs value as the price of the goods plus insurance where applicable, packaging and similar costs, any fees, royalties or commissions, and shipping costs. Customs duty applies only to certain types of goods, such as textiles and foodstuffs, at the rate set for the commodity code in the Norwegian Customs Tariff, so most manufactured goods enter duty-free. Some goods also pay excise duties, including alcohol, tobacco, sugar, chocolate and oil-based products, and a research levy applies to agricultural products used to make food and animal feed.

Import VAT is charged on the customs value plus any duties, special taxes and fees. The Norwegian Tax Administration (Skatteetaten) lists a standard VAT rate of 25% and a rate of 15% for foodstuffs. Example for a manufactured product with no duty: goods NOK 90,000 plus shipping and insurance NOK 10,000 gives a customs value of NOK 100,000, and VAT at 25% is NOK 25,000. Customs uses exchange rates set weekly, normally the rate in force at clearance.

Declaration and payment of VAT

Goods are declared electronically in Norway's customs clearance system, TVINN. Norwegian Customs notes that a forwarding agent usually clears the goods for the importer, although importers can also connect to TVINN themselves. Send the forwarder a commercial invoice with the real value, the commodity codes, the country of origin and separate shipping and insurance costs, plus the transport document.

An importer registered in the Norwegian VAT register calculates and reports the import VAT to the Norwegian Tax Administration in its VAT return, instead of paying it at the border. An importer that is not VAT-registered pays the import VAT to Norwegian Customs at import, and businesses with a customs credit can use their customs credit account. Some goods, such as alcohol, foodstuffs, medicines, weapons and cultural items, are restricted, so check the rules of the competent Norwegian authority before trading them.

Selling online to Norwegian consumers: VOEC

Since 1 April 2020, foreign web shops and marketplaces selling to consumers in Norway have collected Norwegian VAT on low-value goods through VOEC, a simplified scheme for registering and reporting VAT. The Norwegian Tax Administration says it covers goods below NOK 3,000, and a seller must register at the latest when its sales of goods and services to Norwegian consumers reach NOK 50,000 in a 12-month period. Food and beverages and goods subject to excise duties cannot be sold under VOEC. The seller is given a VOEC number, which is attached to each parcel.

Trade agreements and proof of origin

Because most manufactured goods are already duty-free in Norway, a preferential rate matters mainly for textiles, foodstuffs and other goods that still carry duty. For those goods, check whether your country has a trade agreement with Norway, directly or through EFTA, and send the proof of origin it requires; otherwise the general rate in the Norwegian Customs Tariff applies.