Norway Customs Tax & Import Guide 2025: VOEC Scheme, Tolletaten Rules & VAT Breakdown
International Shipping

Norway Customs Tax & Import Guide 2025: VOEC Scheme, Tolletaten Rules & VAT Breakdown

Noel Murphy

Noel Murphy

Logistics Expert & Ecommerce Consultant

2024-10-10

•19 min read

Master Norway imports with our complete 2025 guide. Learn about the January 2024 VOEC scheme changes, NOK 3,000 threshold, 25% VAT elimination of exemptions, Tolletaten customs process, and how to avoid costly delays.

⚠️ Critical Norway Customs Update: January 2024 Changes

The NOK 350 VAT exemption is GONE. As of January 1, 2024, Norway now charges 25% VAT on ALL imports—no exemptions, no minimums. Here's what changed:

  • ✅ VOEC Scheme Mandatory: Foreign sellers must register for VOEC to collect VAT at checkout for goods under NOK 3,000
  • ✅ No More "Duty-Free" Dropshipping: Every package faces VAT, either prepaid via VOEC or paid by recipient at customs
  • ✅ Tolletaten Enforcement: Non-compliant shipments face automatic detention, inspection fees, and return-to-sender
  • ✅ Consumer Impact: Norwegian buyers now expect sellers to handle VAT—packages with surprise charges get refused

If you're shipping to Norway and haven't updated your process since 2023, you're losing money. This guide shows you exactly how to comply.

Section 1: Understanding Norway's VOEC Scheme (VAT On E-Commerce)

The VOEC scheme fundamentally changed how foreign online sellers handle Norwegian VAT. Instead of Norwegian customs (Tolletaten) collecting VAT upon arrival—which causes delays, handling fees, and customer frustration—sellers now collect 25% VAT at the point of sale for goods valued below NOK 3,000 (~€260 or ~$275 USD).

Who Must Register for VOEC?

🚫 Must Register for VOEC

  • • Online marketplaces (Amazon, eBay, Etsy, AliExpress)
  • • Ecommerce stores selling B2C to Norway (Shopify, WooCommerce)
  • • Dropshipping businesses shipping from China/Asia to Norwegian consumers
  • • Digital platforms facilitating sales between third-party sellers and Norwegian buyers
  • • Any foreign seller with NOK 50,000+ (~€4,400) annual turnover to Norway

✅ Exempt from VOEC

  • • B2B shipments to Norwegian businesses with valid EORI/VAT numbers
  • • Goods over NOK 3,000: Standard customs clearance applies instead
  • • Sellers below NOK 50,000 annual turnover to Norway (voluntary registration allowed)
  • • Personal gifts sent between private individuals (not commercial)
  • • Restricted goods not eligible for VOEC (alcohol, tobacco, medicines)

How VOEC Registration Works

📋 VOEC Registration Process (via Skatteetaten)

  1. 1. Assess Eligibility: Confirm annual turnover ≥ NOK 50,000 to Norway and you're selling goods ≤ NOK 3,000 per item
  2. 2. Gather Documentation: Business registration documents, VAT/tax ID from home country, Norwegian bank account (for VAT remittance), authorised representative details
  3. 3. Online Application: Submit via Skatteetaten's Altinn portal (skatteetaten.no)—processing takes 2-4 weeks
  4. 4. Receive VOEC Number: Your unique VOEC registration number (format: NO followed by 9 digits and MVA suffix)
  5. 5. Update Systems: Add 25% VAT to checkout for Norwegian customers, display VOEC number on invoices, configure shipping labels to show "VOEC" clearly
  6. 6. File Biannual Returns: Report and remit collected VAT every 6 months (February and August deadlines)

⚠️ VOEC vs EU IOSS: Don't Confuse Them!

Norway is NOT part of the European Union, so EU IOSS registration doesn't work here. Key differences:

  • • VOEC: Norway-specific, NOK 3,000 threshold, 25% flat VAT rate
  • • IOSS: EU-wide (27 countries), €150 threshold, variable VAT rates (19-27%)
  • • No reciprocity: Sellers must register separately for both schemes

What Happens If You Don't Use VOEC?

Here's the brutal reality for non-VOEC sellers shipping to Norway:

❌ Customer Experience Without VOEC

  1. 1. Package Arrives at Tolletaten Customs: Automatic detention for VAT assessment (adds 3-7 days)
  2. 2. Carrier Sends Payment Request: PostNord/Bring/DHL charges customer 25% VAT + NOK 150-250 handling fee
  3. 3. Customer Refuses Delivery: Surprise charges often lead to refusal (15-25% refusal rate for non-VOEC packages)
  4. 4. Return-to-Sender: You pay return shipping ($15-40 for small packages) + lose the sale
  5. 5. Negative Reviews: "Hidden fees!" complaints damage your brand reputation

Result: Lower conversion rates, higher return costs, damaged customer trust. Norwegian consumers now expect VOEC-compliant sellers.

Need Help with Norway VOEC Compliance?

PFC Express handles VOEC registration, compliant invoicing, and DDP shipping to Norway. Eliminate customs delays and surprise charges for your customers.

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Section 2: Norway Import Duty Rates by Category (2025)

Whilst VOEC handles VAT for goods under NOK 3,000, import duties still apply based on product classification. Norway uses the Harmonised System (HS) for tariff classification, with rates ranging from 0% (books, some electronics) to 45% (certain agricultural products).

Common Product Categories & Duty Rates

Product Category HS Code Range Import Duty Rate VAT
Books & Printed Materials 49.01-49.06 0% 0% (books exempt)
Electronics (Phones, Laptops) 85.17, 85.28 0-2.5% 25%
Clothing (Knitted) 61.01-61.17 8.9-13.2% 25%
Footwear 64.01-64.06 10-15% 25%
Furniture 94.01-94.06 0-5% 25%
Toys & Games 95.03 0-4.7% 25%
Cosmetics & Skincare 33.01-33.07 0% 25%
Food Products 04.00-24.00 10-45% 15% (food VAT)
Bicycles & Parts 87.12 2.7% 25%
Watches 91.01-91.02 0-4% 25%
Norway VAT and import duty value tax bands visualization 2025 - complete breakdown of customs duty rates by product category

Norway VAT & Duty Value Tax Bands 2025: Visual breakdown of import duty rates and VAT calculation by product category

🔍 How to Find Your Exact Duty Rate

Norway's official customs tariff database: tolltariffen.toll.no

  1. 1. Identify your HS code: 6-digit harmonised system code (e.g., 8517.12 for smartphones)
  2. 2. Search the tariff: Enter HS code or product description in Norwegian or English
  3. 3. Check for preferences: EU origin goods often receive reduced/zero duty under Norway-EU trade agreement
  4. 4. Note restrictions: Some categories require import licences (pharmaceuticals, plants, animal products)

Calculating Total Import Costs: Real Example

📦 Example: Importing 100 Cotton T-Shirts from China

Product Details:

  • • HS Code: 6109.10 (Cotton T-shirts, knitted)
  • • Quantity: 100 units
  • • FOB Price: $5/unit = $500 total
  • • Freight (Air): $150
  • • Insurance: $10
  • • CIF Value: $660

Import Duty Calculation:

  • • CIF Value: $660 (≈ NOK 7,260 at 1 USD = 11 NOK)
  • • Import Duty Rate: 11.5% (HS 6109.10)
  • • Import Duty: NOK 835

VAT Calculation (Applied to CIF + Duty):

  • • Duty-Paid Value: NOK 7,260 + NOK 835 = NOK 8,095
  • • VAT Rate: 25%
  • • VAT Amount: NOK 2,024

Total Landed Cost Breakdown:

  • • FOB Price: $500 (NOK 5,500)
  • • Freight + Insurance: $160 (NOK 1,760)
  • • Import Duty: NOK 835
  • • VAT: NOK 2,024
  • • Customs Brokerage: NOK 500
  • • TOTAL: NOK 10,619 (~$965)

That's a 93% markup from FOB to delivered cost. Always factor in ALL costs when pricing products for Norway.

Section 3: Tolletaten Customs Clearance Process

Tolletaten (Norwegian Customs) has modernised significantly with the introduction of Digitoll—a digital customs declaration system that receives shipment data electronically before goods arrive. Understanding the clearance process helps you avoid the two most common mistakes: incomplete documentation and incorrect valuation.

The Digitoll Electronic Declaration System

How Digitoll Works

  1. 1. Pre-Arrival Data: Carriers (DHL, FedEx, UPS, PostNord, Bring) submit electronic customs declarations 2-48 hours before arrival
  2. 2. Risk Assessment: Tolletaten's system automatically flags shipments for inspection based on sender history, product category, declared value anomalies
  3. 3. Green Channel: Low-risk VOEC shipments clear in 2-6 hours without physical inspection
  4. 4. Yellow Channel: Document review required—expect 1-2 day delay whilst Tolletaten verifies commercial invoice accuracy
  5. 5. Red Channel: Physical inspection required (5-10% of shipments)—adds 3-7 days, includes inspection fee (NOK 350-600)
  6. 6. Release: Once cleared, carrier delivers to final address or holds for recipient pickup (if COD payment required)
Oslo Gardermoen Airport cargo hall customs inspection - Tolletaten officers inspecting imported goods from China

Oslo Gardermoen cargo inspection facility: Tolletaten customs officers processing and inspecting imported shipments

Required Documentation for Smooth Clearance

Commercial Invoice Requirements

  • ✅ Sender Details: Full company name, address, contact info
  • ✅ Receiver Details: Full name, Norwegian address, phone number
  • ✅ VOEC Number: Clearly displayed if registered
  • ✅ Itemised Description: "Men's Cotton T-Shirt, Size L, Blue" NOT "Apparel"
  • ✅ HS Codes: 6-digit minimum for each item
  • ✅ Quantities & Unit Values: Break down per-item pricing
  • ✅ Total Value: In NOK or USD (convertible currency)
  • ✅ Country of Origin: Where manufactured (e.g., "Made in China")
  • ✅ Incoterms: DDP (seller pays duties) or DDU (buyer pays duties)

Additional Documents (When Required)

  • ✅ Packing List: Detailed carton contents with weights/dimensions
  • ✅ Certificate of Origin: For preferential duty rates (EUR.1 form for EU goods)
  • ✅ EORI Number: For commercial B2B imports (businesses only)
  • ✅ Import Licences: Food, pharmaceuticals, cosmetics, plants require permits
  • ✅ Safety Certifications: CE marking for electronics, toy safety certs (EN71)
  • ✅ Material Safety Data Sheets (MSDS): For chemicals, batteries, aerosols
  • ✅ Invoice Payment Proof: If Tolletaten suspects undervaluation

⚠️ Top 3 Documentation Mistakes That Trigger Delays

  1. 1. Vague Product Descriptions: "Gift" or "Sample" or "Parts" triggers automatic inspection. Use precise descriptions: "Bluetooth Wireless Earbuds, Model XYZ123, Plastic/Silicone"
  2. 2. Undervalued Declarations: Tolletaten cross-references declared values against market prices. Declaring $50 smartphone as "$5 gift" results in fines (NOK 10,000+) and seizure
  3. 3. Missing HS Codes: Without correct HS codes, Tolletaten must classify manually—adds 3-5 days. Always include 6-digit HS codes on your commercial invoice

Timeline: Norway Customs Clearance by Shipping Method

Shipping Method Typical Clearance Time When Delays Occur Broker Fees
Express (DHL, FedEx, UPS) 2-6 hours Inspection flagged: +2-3 days Included in shipping
Postal (PostNord, Bring) 1-3 days Non-VOEC: +3-7 days for VAT collection NOK 150-250 handling fee
Air Freight (Forwarder) 2-4 days Missing docs: +5-10 days NOK 500-800
Sea Freight (FCL/LCL) 3-7 days Inspection: +7-14 days NOK 1,500-3,000

Section 4: Shipping from China to Norway—Costs & Transit Times

Norway's geographical position—whilst beautiful—creates logistics challenges. All sea freight arrives via Oslo, Bergen, or Stavanger ports after routing through European hub ports (Rotterdam, Hamburg, Antwerp). Air freight typically lands at Oslo Gardermoen Airport. Here's what to expect for each shipping method in 2025:

Express Air Freight (DHL, FedEx, UPS)

📦 Express Air: When Speed Justifies the Cost

Pricing (2025 Rates)
  • • 0.5-5kg: $10-15/kg
  • • 5-21kg: $8-12/kg
  • • 21-45kg: $7-10/kg
  • • 45-100kg: $6-9/kg
  • • 100-300kg: $5-7/kg

Add NOK 150-400 for rural/remote areas in northern Norway

Transit Time & Features
  • • Transit: 3-5 business days door-to-door
  • • Tracking: Real-time GPS tracking included
  • • Customs: Carrier handles clearance (2-6 hours)
  • • Insurance: Up to $100/kg included
  • • Best for: Samples, urgent orders, high-value electronics

💡 When to Use Express Air:

  • • Product value > $30/kg (justifies shipping cost)
  • • Restocking urgent inventory (avoiding Amazon FBA stockouts)
  • • Time-sensitive samples for trade shows
  • • High-margin products where 3-week sea freight delay hurts sales

Standard Air Freight (Freight Forwarder)

✈️ Standard Air Freight: The Middle Ground

Pricing (2025 Rates)
  • • 100-300kg: $6-9/kg
  • • 300-500kg: $5-7/kg
  • • 500-1000kg: $4.50-6/kg
  • • 1000kg+: $4-5.50/kg

+ NOK 500-800 customs brokerage fee

Transit Time & Process
  • • Transit: 7-10 days airport-to-door
  • • Customs Clearance: 2-4 days (you handle or use broker)
  • • Final Delivery: 1-2 days post-clearance
  • • Best for: 100-1000kg shipments, regular restocks

💡 Standard Air Freight Sweet Spot:

Cost-effective for shipments where Express is too expensive but sea freight is too slow. Ideal for Amazon FBA restocking when you need inventory within 10-14 days but don't want to pay Express premiums.

Sea Freight to Norway (FCL & LCL)

🚢 Sea Freight: For Volume Shippers

LCL (Less than Container Load)
  • • Pricing: $80-150 per CBM
  • • Minimum: 1 CBM (~350kg)
  • • Transit: 30-40 days port-to-port
  • • Best for: 1-10 CBM shipments
FCL (Full Container Load)
  • • 20ft Container: $2,200-3,200
  • • 40ft Container: $3,500-4,800
  • • Transit: 30-40 days port-to-port
  • • Best for: 10+ CBM shipments
Main Norway Ports

Oslo Port

Largest volume, best rail/truck connections

Bergen Port

Western Norway, oil industry hub

Stavanger Port

Southern Norway, smaller volume

⚠️ Additional Sea Freight Costs to Factor In:

  • • Customs Brokerage: NOK 1,500-3,000 (FCL), NOK 500-1,000 (LCL)
  • • Port Handling Fees: NOK 800-1,500
  • • Container Destuffing: NOK 1,200-2,500 (if not delivering full container)
  • • Inland Transport: NOK 2,000-8,000 depending on distance from port
  • • Total Door-to-Door: Add NOK 5,000-15,000 to base sea freight quote

Cost Comparison: Air vs Sea Freight for Norway

Shipment Size Express Air Cost Standard Air Cost Sea Freight Cost Recommendation
5kg sample $60-75 N/A (minimum 100kg) N/A (minimum 1 CBM) Express Air
100kg urgent restock $600-900 $600-900 N/A (too small) Standard Air (if not urgent, Express if urgent)
500kg regular order $3,500-5,000 $2,250-3,500 $1,800-2,500 (5 CBM LCL) Standard Air (speed) or LCL (cost)
2000kg bulk order $12,000-18,000 $8,000-11,000 $3,500-5,500 (FCL 20ft) Sea Freight FCL
Freight truck transporting imported goods on Norwegian highway - inland delivery from port to distribution centers

Inland freight transport in Norway: Delivery trucks moving imported goods from Oslo/Bergen ports to final destinations across Norway

Get Accurate Norway Shipping Quotes

Compare Express, Air Freight, and Sea Freight rates for your exact shipment. We handle VOEC compliance, Tolletaten customs, and door-to-door delivery across Norway.

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Section 5: Common Norway Import Pitfalls & How to Avoid Them

After handling 2,000+ Norway shipments, we've seen the same mistakes cost sellers thousands in delays, fees, and lost sales. Here are the most expensive mistakes and exactly how to avoid them:

Mistake #1: Ignoring VOEC Registration

❌ What Happens:

  • • Norwegian customers receive surprise VAT bills (25% + NOK 150-250 handling fee)
  • • 15-25% refusal rate for non-VOEC packages
  • • You pay return shipping ($15-40/package) + lose the sale
  • • Negative reviews: "Hidden customs fees! Avoid this seller!"

✅ Solution:

  • • Register for VOEC if your Norway turnover ≥ NOK 50,000/year
  • • Add 25% VAT at checkout for Norwegian customers
  • • Display VOEC number prominently on commercial invoices
  • • Use DDP shipping (Delivered Duty Paid) to guarantee no surprise charges
  • • Partner with VOEC-compliant freight forwarders who handle invoicing correctly

Mistake #2: Undervaluing Shipments

❌ What Happens:

  • • Tolletaten cross-references declared values against market prices and historical data
  • • Automatic inspection triggered for "suspiciously low" values
  • • Fines: 10% of correct duty amount (minimum NOK 5,000) + interest + penalty surcharge
  • • Criminal prosecution for deliberate fraud (fines up to NOK 100,000 + imprisonment)
  • • Future shipments flagged for 100% inspection (permanent black mark)

✅ Solution:

  • • Declare true commercial value—the price your customer paid or market value
  • • Never use "gift" declarations for commercial shipments
  • • Include freight/insurance in CIF value calculation
  • • Keep invoice documentation to prove declared values if questioned
  • • Understand: "Saving" $50 in duty isn't worth risking NOK 10,000+ fines

Mistake #3: Vague Product Descriptions

❌ What Happens:

  • • Descriptions like "Gift", "Sample", "Parts", "Electronics" trigger automatic inspection
  • • Tolletaten must manually classify the product—adds 5-10 days
  • • Wrong HS code classification = wrong duty rate = delays + penalties
  • • Inspection fees: NOK 350-600 per shipment

✅ Solution:

❌ Bad Description ✅ Good Description
"Electronics" "Wireless Bluetooth Earbuds, Model TWS-X10, ABS Plastic"
"Clothing" "Men's Cotton T-Shirt, Size L, Navy Blue, 100% Cotton"
"Toy" "Plastic Action Figure, 15cm Height, PVC Material, Ages 3+"
"Parts" "Replacement LCD Screen for iPhone 12, Tempered Glass"

Mistake #4: Shipping Restricted Goods Without Permits

🚫 Restricted/Prohibited Items in Norway:

  • • Food Products: Require Norwegian Food Safety Authority approval
  • • Pharmaceuticals/Supplements: Require Norwegian Medicines Agency permit
  • • Cosmetics: Must comply with EU Cosmetics Regulation (EC) 1223/2009
  • • Plants/Seeds: Require phytosanitary certificates
  • • Animal Products: Subject to veterinary inspection
  • • Weapons/Knives: Prohibited or require police permits
  • • Alcohol/Tobacco: Requires excise duty payment + permits

✅ Solution:

  • • Check Tolletaten's prohibited items list before shipping: toll.no
  • • Obtain necessary permits before shipping (processing takes 2-8 weeks)
  • • Use compliant suppliers who understand Norway's import restrictions
  • • Never ship "surprise" products—shipments get seized and destroyed at your cost

Section 6: Remote Area Surcharges in Norway

Norway's stunning geography—fjords, mountains, Arctic Circle regions—creates significant logistics challenges. What Express carriers define as "remote" is surprisingly broad, and Remote Area Surcharge (RAS) can add NOK 150-400 per shipment.

🗺️ What Counts as "Remote" in Norway?

  • • Northern Norway: Tromsø, Bodø, Narvik, Finnmark County
  • • Western Fjord regions: Sognefjord, Hardangerfjord areas
  • • Mountain communities: Inland areas away from E6/E18 motorways
  • • Islands: Lofoten, VesterĂĽlen, and smaller coastal islands
  • • Rural districts: Anywhere requiring ferry or secondary road access

✅ How to Avoid RAS

  • • Check postcode first: DHL, FedEx, UPS have RAS lookup tools
  • • Use PostNord/Bring: Postal networks don't charge RAS
  • • Factor into pricing: Add NOK 200-300 buffer for rural Norway
  • • Offer pickup points: Deliver to Posten pickup locations in rural areas
  • • Consolidate shipments: Combine multiple small shipments to reduce per-package RAS

Final Thoughts: Norway as a Sustainable Ecommerce Market

Norway presents a high-value opportunity for international sellers. With 5.4 million people, GDP per capita of $89,000 (one of world's highest), and 95%+ internet penetration, Norwegian consumers have strong purchasing power and preference for online shopping. However, the January 2024 VAT changes fundamentally altered the competitive landscape.

Sellers who invested in VOEC registration, compliant invoicing, and DDP shipping now have a significant advantage. Norwegian buyers increasingly filter for VOEC-registered sellers to avoid surprise customs charges. The sellers struggling today are those who haven't adapted—still shipping DDU (Delivered Duty Unpaid) and losing 20%+ of packages to customs refusals.

📞 Ready to Master Norway Shipping?

PFC Express handles Norway-compliant shipping with VOEC registration support, accurate customs documentation, and competitive rates for Express, Air, and Sea freight. We manage:

  • • VOEC-compliant commercial invoicing
  • • Express Air from $8/kg (for 100kg+ shipments)
  • • Standard Air Freight from $5/kg (500kg+ contract rates)
  • • Sea Freight FCL/LCL to Oslo, Bergen, Stavanger
  • • Full Tolletaten customs clearance and DDP delivery

Contact PFC Express:

TAGS:

#norway customs#voec scheme#tolletaten#norway vat#import duties#norway shipping

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Noel Murphy

About Noel Murphy

Logistics Expert & Ecommerce Consultant

Noel Murphy leads the PFC Express team operating 200,000+ sq.ft of fulfillment space in Shenzhen, China. With over a decade of experience in ecommerce logistics, Noel specializes in Amazon FBA prep, subscription box kitting, dropshipping fulfillment, and international shipping solutions.

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