When do I have to pay VAT and customs on parcels from abroad?
VOEC, the NOK 3,000 limit, customs duty and gifts.
Short answer
You pay Norwegian VAT on all goods bought from abroad whatever their value, either at checkout in a VOEC-registered shop or when the parcel arrives in Norway. VAT is 25 percent, or 15 percent for food. Customs duty applies only to clothing and food, and the carrier usually adds a fee for clearing the parcel.
Why
- Skatteetaten says VAT and any customs duty have applied to all purchases from foreign online shops since 1 January 2024, including those under NOK 350.
- VOEC-registered shops collect VAT at checkout on items worth less than NOK 3,000, and these goods pass a simplified customs clearance with no duty to pay on arrival.
- For other parcels Tolletaten charges 25 percent VAT, or 15 percent on food, and only clothing and food carry customs duty, at rates that depend on the product and where it was made.
Details
Food, restricted goods and goods subject to excise duties are always charged on arrival, whatever the value, and so are items worth more than NOK 3,000. The carrier normally charges a fee for the customs work: in 2026 Posten charges NOK 46 for parcels worth up to NOK 500, NOK 78 for NOK 500–3,000 and NOK 278 above NOK 3,000. Tolletaten's import calculator on toll.no gives an estimate of the total.
Tip
If you paid Norwegian VAT at checkout and are asked to pay it again on arrival, contact the online shop, since neither Skatteetaten nor Tolletaten can refund it in that case.
What may differ
Gifts sent by a private person abroad to a private person in Norway are free of VAT and duty if they are worth NOK 1,000 or less, but not if a shop sends them directly.
Common misconception
Parcels worth less than NOK 350 are still free of VAT.
What actually happens
The NOK 350 limit no longer applies: since 1 January 2024 VAT is due on all goods from foreign online shops, whatever the value.
People also ask
- How much customs duty and VAT do you pay on parcels from abroad?
- How much customs will I have to pay in Norway?
- How much customs do I pay on a parcel from the USA?
Sources
- Norwegian Tax Administration: VAT now applies to all online shopping from abroadChecked at:
- Norwegian Tax Administration: Shopping from foreign online storesChecked at:
- Norwegian Customs: Shopping from online shops not registered in VOECChecked at:
- Norwegian Customs: Gifts sent from abroadChecked at:
- Posten: Prices 2026Checked at:
This answer is for reference only. Rules can change, so check Tolletaten and Skatteetaten before you order.
Tax free and duty free in NorwayRelated questions
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Where are Posten's own post offices in Oslo?
Posten runs three post offices of its own in Oslo: Vika in Klingenberggata 7, Majorstuen in Kirkeveien 61 and Nydalen in Kristoffer Aamots gate 5.
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How do I forward my mail when I move in Norway?
When you move in Norway, order a permanent address change from Posten, which forwards letters to your new address free of charge for 12 months.
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What should I do if my parcel is lost or delayed?
If a parcel is delayed, check the tracking, since new events can take 1–4 days to appear, and then contact the sender, who normally files any claim with Posten.
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Does Posten deliver mail and parcels every day?
Posten delivers letters every other weekday, three days one week and two the next, while parcels to the mailbox come every weekday.