As a rule, tax in Norway on imported goods must be paid, especially VAT. For some products, you also need to pay the customs duty due at the border. Find out what tax you have to pay in Norway if you shop abroad and you are a natural person who does not conduct business activity.
Tax in Norway - what do you pay when buying abroad?
Being a natural person who does not run a business or an entrepreneur who is not registered as a Norwegian VAT payer, tax on imported goods must be paid at the border. Entities entered in the VAT register settle this tax by means of an annual declaration. With regard to other entities, the following two solutions are adopted:
- if you buy in an online store, the VAT is paid by the carrier,
- if you import products yourself, you have to pass through the red zone when you cross the border with Norway.
Learn more about how to get across the border >>>
Limit NOK 350
Norwegian customs regulations provide for the possibility of exemption from all taxes and duties if the value of the goods transported taxes do not exceed NOK 350. The price of the goods should include the costs related to the carrier's remuneration as well as insurance expenses. This method of calculating the value of imported products is most important for people who buy in foreign online stores. It is necessary to pay attention to the total value of both the product and the cost of shipping and insurance. It may turn out that you will have to pay taxes even if the purchased goods cost less than NOK 350.
WARNING! The above limit does not apply to alcohol and cigarettes.
Tax in Norway - what do you have to pay at the border?
When importing goods, you should know that VAT must always be paid by the importer. As mentioned above - natural persons and companies not entered in the VAT register pay it at the border. Companies entered in this register settle accounts with the Tax Office by means of an annual declaration. The basic rate of VAT in Norway is 25%. The exception are food products for which a tax of 15% has been established.
Also read: Tax deductions in Norway >>>
Customs in Norway
Two zones have been introduced at most border crossings - green and red. By passing through the green zone, you declare that you only have goods that are exempt from customs duty and excise duty. Passing through the red zone is synonymous with the declaration that you have goods subject to customs duties and excise duty.
When will you not pay the duty?
This tax in Norway is avoidable. The most important exemptions from customs duty are items for the following purposes:
- for personal use,
- as a gift in a private context,
- not for sale or for profit.
Read also: Taxes for employees in Norway - what is worth knowing? >>>
The above criteria are met by items that you bring in person and keep in your luggage. You must also be able to present them at the request of the customs officials. In case of lost luggage, you are required to go to the red zone to inform about the contents of all lost travel bags.
Learn more on customs regulations in Norway >>>
Tax in Norway on import
The tax in Norway on imported products covers three categories: VAT, duty and excise duty. It is worth knowing which exemptions we can use, and in what cases we have to use the red zone at the border crossing. The awareness of the fiscal law in force in Norway will allow us to avoid unexpected and unpleasant situations.
