Norway · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Norwegian trade clears through Norwegian Customs (Tolletaten). Norway is in the EEA/EFTA but outside the EU customs union, so customs apply to all goods; most industrial goods are duty-free, with duty mainly on agricultural products. Import VAT (MVA, 25%) is accounted for on the VAT return, and declarations are electronic.
Customs are run by Norwegian Customs (Tolletaten). Norway is in the EEA but not the EU customs union, so customs declarations apply to goods traded with the EU and elsewhere.
- Because Norway is outside the EU customs union, customs declarations apply even with the EU.
- The EEA agreement removes tariffs on most industrial goods of EEA origin.
- VAT and any duties on imports are settled with Norwegian Customs and the Tax Administration.
- 1
Register as a trader
Register your business (organisation number) and, if applicable, in the VAT register to import or export.
- 2
Classify goods and check duty
Classify goods in the Norwegian customs tariff; most industrial goods are duty-free under the EEA, while agricultural goods can carry duty.
- 3
Handle import VAT (MVA)
Import VAT (MVA, 25%) applies; VAT-registered businesses report and deduct it on the VAT return rather than paying at the border.
- 4
Check origin and permits
Check EEA/EFTA and free-trade origin for duty relief, and any permits or restrictions on the goods.
- 5
Declare electronically
Submit customs declarations electronically, usually via a forwarder, with the invoice and transport documents; Customs releases the goods.
- 6
Get rulings or resolve disputes
Request a binding classification/origin ruling and appeal customs decisions through the Customs Agency.
- Business/organisation number + VAT register
- Norwegian tariff classification
- Import VAT (MVA 25%) on VAT return
- EEA/EFTA/FTA origin (duty relief)
- Permits / restrictions
- Electronic customs declaration
- Invoice + transport documents
- Binding ruling / appeal (Tolletaten)
- Norwegian Customs (Tolletaten)
Customs — declarations and duties.
Frequently asked questions
Is Norway in the EU customs union?
No — Norway is in the EEA/EFTA but outside the EU customs union, so customs formalities apply, though most industrial goods are duty-free.
What is import VAT in Norway?
Import VAT (MVA) is 25%; VAT-registered businesses report it on the VAT return and can deduct it as input VAT.
Which goods carry duty?
Most industrial goods are duty-free under the EEA, but agricultural products and some textiles can carry customs duty.
Traveller duty-free allowances
Per adult traveller, for goods carried in personal baggage — a different regime from the commercial import rules above. Allowances move with budget announcements, so check the authority before relying on a figure.
- Alcohol
- 1 L
- Cigarettes
- 100 sticks
Watch out for
- The quota is 1 L of spirits (over 22% up to 60%), 1.5 L of wine (over 2.5% up to 22%) and 2 L of beer or cider — the 1 L shown is the spirits line
- Substitution runs one way only: the spirits quota converts to 1.5 L of wine or beer, and the wine quota to beer — but wine and beer never substitute for something stronger, and tobacco never converts to alcohol
- Tobacco is 100 cigarettes OR 125 g of other tobacco, plus 100 sheets of cigarette paper
- Beverages above 60% alcohol may not be imported at all; nicotine pouches, heated-tobacco products, waterpipe tobacco and unapproved e-cigarettes are prohibited
- Age limits: 18 for beer, wine and tobacco; 20 for anything above 22% alcohol
Government portals
- Skatteetaten — Norwegian Tax Administration — D-number and national identity number, tax deduction card, and the tax return.
- Brønnøysund Register Centre — Company registration and the public register of Norwegian businesses.
- Altinn — Digital Services Portal — Where businesses and individuals file forms and reports to the state.
- NAV — Labour and Welfare Administration — Employment services, unemployment benefit, parental leave and pensions.