Norway import and export guide

• Customs authority: Norwegian Customs (Tolletaten).
• Customs system: TVINN, the electronic clearance system. Forwarding agents usually declare the goods for the importer.
• VAT: 25% standard, 15% on foodstuffs. It applies to imports even when no customs duty is due.
• Customs duty: most goods are duty free. Duty mainly applies to textiles, such as clothing, and to foodstuffs and animal feed.
• Excise duties: apply to goods such as alcohol, tobacco, sugar and chocolate products, non-alcoholic drinks and vehicles.
• Food safety: food, cosmetics and plants need importer registration with the Norwegian Food Safety Authority (Mattilsynet).
• Trade agreements: Norway has free trade agreements with several countries that can reduce or remove duty on foodstuffs and textiles.

1. Overseas goods usually arrive with a shipping agent, who places them in a customs storage facility.
2. The goods must be cleared through customs before they are taken out of storage and used.
3. A forwarding agent usually declares the goods electronically in TVINN. Neither the importer nor the agent has to attend in person. A business can apply to Norwegian Customs for permission to declare in TVINN itself.
4. Duty and taxes are calculated from the declaration and paid, and the goods are cleared.

The importer remains responsible for meeting the rules even when an agent files the declaration. Every product has a commodity code in the Customs Tariff, and duty rates, taxes, charges and restrictions depend on that code.

Most consumer products can be imported without an import licence or permit, but many products need registration, approval or specific requirements.

Other options. Goods can be released on a provisional declaration with less information, if the full declaration is completed by a deadline set by Customs. Goods can also move under Customs control to a destination in Norway (internal transit) and be cleared there. Svalbard, Jan Mayen and Norwegian dependencies are treated as overseas for customs purposes.

• VAT. 25% standard and 15% on foodstuffs. The VAT base is the customs value, which is the purchase price plus transport, insurance, packaging and other costs to Norway, plus customs and excise duties. For example, goods costing NOK 10,000, with NOK 100 insurance and NOK 500 transport, have a customs value of NOK 10,600. At 25% the import VAT is NOK 2,650.
• Who pays VAT. VAT registered businesses calculate import VAT themselves and report it in the VAT return. Businesses and individuals not in the VAT register pay import VAT to Norwegian Customs, or through the carrier or shipping agent.
• Customs duty. Most goods are duty free. Duty mainly applies to textiles (such as clothing), foodstuffs and animal feed. Foodstuff rates can change during the year.
• Excise duties. Rates are set each year by Parliament. Alcohol importers must register as excise liable with the Tax Administration at least one month before import starts. Registration for tobacco and sugar is optional. If you are not registered, the carrier normally pays the duty at import.
• Free trade agreements. They can reduce or remove customs duty, mainly on foodstuffs and textiles, but they do not reduce VAT or excise duty.

Duties and taxes may be refunded in some cases, such as exchanged consignments, cancelled purchases or damaged goods.

Sales to customers abroad are outside the Norwegian VAT area, so Norwegian VAT should not be charged on them. Your invoicing and payment system needs to separate domestic from foreign customers.

The sources I used did not cover export procedure in detail. Check the export declaration steps, and any permit that your goods need, with Norwegian Customs before you ship. The importing country may also have its own requirements.

The categories that are restricted, and may need a permit or documents from the competent Norwegian authority, are:

• alcohol and tobacco
• foodstuffs, plants, seeds and animals
• waste and species listed under CITES
• medicines
• explosives, fireworks and hazardous substances
• weapons, weapon parts and ammunition
• cultural monuments and antiques

Food imports from outside the EU and EEA need advance notification to Mattilsynet. Alcohol importers must register as a food importer with Mattilsynet and give advance notice for every consignment from outside the EU and EEA. Selling alcohol to consumers also needs a licence. Check the rules of the competent authority before you trade in these goods.

Norway has agreements with a number of countries that can reduce or remove customs duty on covered goods, mainly foodstuffs and textiles. Check the Customs Tariff and the origin rules for your goods. The sources I used do not list the individual agreements.

• Import VAT surprise. VAT is charged on the customs value including freight and duty. Include it in your landed cost.
• Missing registration. Importing food, cosmetics or alcohol without the Mattilsynet registration or advance notice can stop the goods at the border.
• Responsibility stays with you. The importer remains responsible even when an agent files the declaration, so check what the agent has declared.
• Fake documents. Forged certificates and invoices exist in every trade lane. Check the company before you pay.