How to Calculate Duties and Taxes on Imports to Norway is a critical step for international trade compliance. Import duties and taxes are levied by the Norwegian government and depend on the product's classification (HS Code), its customs value, and its country of origin. As of 2025, the general duty de minimis threshold is NOK 350, but the tax de minimis threshold is NOK 0, meaning Value-Added Tax (VAT) is due on all imports regardless of value. The official authority overseeing this process is the Norwegian Customs (Tolletaten).
Customs duties in Norway are calculated as an ad valorem percentage of the customs value of the goods. The specific duty rate is determined by the product's classification under the Norwegian Customs Tariff, which uses an 8-digit commodity code based on the international Harmonized System (HS). Accurate HS classification is essential to determine the correct duty rate and ensure compliance. Norway is a member of the European Free Trade Association (EFTA) and participates in the European Economic Area (EEA) accord, which means preferential tariff rates may apply to goods originating from certain trade partners, significantly reducing or eliminating the import duty.
The process to calculate import tax in Norway involves determining the customs value, applying the duty rate, and then calculating the VAT and any special duties. The customs valuation basis for duty is typically the transaction value (the price paid for the goods). However, for calculating the total import tax (VAT), the base is broader. The dutiable value for VAT is the customs value of the goods, plus the customs duty, plus all ancillary costs such as freight and insurance up to the first destination in Norway (a CIF-based calculation).
Common Import Taxes: The primary import tax is the Value-Added Tax (VAT), which has a general rate of 25%. Reduced rates apply to specific goods like foodstuffs (15%). Additionally, certain products, such as alcohol, tobacco, and motor vehicles, are subject to Special Duties (Excise Taxes), which must be added to the total landed cost.
De Minimis Rules: The distinction between the duty and tax de minimis is crucial for low-value shipments. For standard imports, the NOK 350 duty de minimis means shipments with a value below this amount are exempt from customs duties, but they are still subject to VAT because the tax de minimis is NOK 0. Importers must use the correct 8-digit import classification code and factor in all costs to accurately estimate the landed cost and avoid delays or penalties from the Norwegian Customs (Tolletaten). The new Digitoll system, mandatory from April 2025, requires digital pre-declaration of goods, streamlining the process but demanding accurate data submission before arrival.
Determine the Customs Value (Transaction Value): This is the price paid for the goods, used as the basis for calculating customs duty.
Calculate Customs Duty: Multiply the Customs Value by the specific ad valorem duty rate associated with the 8-digit commodity code (HS Code). Apply the NOK 350 duty de minimis threshold, or the NOK 3,000 threshold if the seller is VOEC-registered and the item is eligible.
Calculate the VAT Base: Add the Customs Value, the calculated Customs Duty, and all ancillary costs (freight, insurance, etc.) to the first destination in Norway.
Calculate VAT and Special Duties: Multiply the VAT Base by the general VAT rate (25%) or the reduced rate (e.g., 15% for foodstuffs). Add any applicable Special Duties (Excise Taxes) to determine the total import tax calculator Norway result.
A non-VOEC shipment of clothing valued at NOK 300 (below NOK 350 duty de minimis): No customs duty is charged. VAT (25%) is calculated on the value plus freight/insurance, as the tax de minimis is NOK 0.
A VOEC-registered shipment of electronics with an item value of NOK 2,500 (below NOK 3,000 duty de minimis): The seller collects 25% VAT at the point of sale. No customs duty is charged, and the shipment clears customs quickly under the simplified regime.
A shipment of goods valued at NOK 5,000: Customs duty is calculated on the full NOK 5,000 value. VAT (25%) is then calculated on the sum of the customs value, the duty, and the shipping/insurance costs.
Assuming a VAT exemption: The tax de minimis is NOK 0, so VAT is always due, either at checkout (VOEC) or at import.
Using an incorrect HS Code: Misclassification can lead to incorrect customs duties in Norway, resulting in delays, fines, or overpayment. Use the 8-digit import tariff code specific to Norway.
Ignoring the VOEC scheme: Non-resident B2C sellers must register for VOEC if sales exceed NOK 50,000 in 12 months to collect VAT at the point of sale, simplifying the process for the customer and avoiding import fees.
The most significant special rule is the VAT on E-Commerce (VOEC) scheme. This regime is mandatory for foreign businesses selling low-value goods (individual item value under NOK 3,000) directly to Norwegian consumers, provided their total sales exceed NOK 50,000 annually. Under VOEC, the seller collects the 25% VAT at the time of purchase and remits it to the Norwegian Tax Administration (Skatteetaten). This allows the goods to enter Norway duty-free and tax-paid, with a higher duty de minimis of NOK 3,000 per item for eligible products. For all other imports, the new Digitoll system is the mandatory digital reporting system for pre-declaration of goods entering Norway, effective from 2025.
The general Value-Added Tax (VAT) rate on imports to Norway in 2025 is 25%. Reduced rates apply to certain goods, such as foodstuffs (15%).
For low-value goods, the duty de minimis is NOK 350. If the goods value is below this, no customs duty is charged. However, if the seller is registered under the VOEC scheme, the duty de minimis is NOK 3,000 per item.
The customs valuation for duty is based on the transaction value of the goods. For calculating VAT, the value is the customs value plus the customs duty and all ancillary costs like freight and insurance (CIF-based for VAT).
Digitoll is Norway's new digital customs reporting system, mandatory from April 2025, which requires electronic pre-declaration of all goods entering the country to streamline customs clearance.