How Much Does It Cost to Import a Car from Poland to Norway?
Are you planning to import a car from Poland to Norway? The purchase price is only the starting point. Before registration, you need to complete customs clearance, technical approval and pay several Norwegian charges.
In this article, we explain which costs apply in 2026, what determines their amount and why importing an electric car and a combustion-engine car with similar prices can cost completely different amounts.
What expenses make up the cost of importing a car
There is no single fixed fee for importing a car. The total budget includes costs incurred in Poland, during transport and after crossing the Norwegian border.
| Expense | Rate in 2026 | What it depends on |
|---|---|---|
| Transport or driving the car over | No fixed rate | Route, ferry, fuel, carrier and transport insurance |
| Import VAT | 25% | Customs value of the car, except for the electric car preference |
| Engangsavgift (one-time registration tax) | Individual amount | Weight, CO2, type of powertrain, age and technical data |
| Recycling fee | 2,400 NOK | Fixed rate for passenger cars, vans and motorhomes |
| Air conditioning gas fee | Individual amount | Type and quantity of gas |
| Individual approval up to 3,500 kg | 1,750 NOK | Payable if individual approval is required |
| Norwegian licence plates | 140 NOK | Set of two standard plates |
| Temporary plates | 340 NOK per day | Number of days of use |
| Third-party liability insurance | Individual quote | Driver, place of residence, claims history, mileage and car model |
The largest items are usually VAT and engangsavgift. For a heavy, relatively new combustion-engine car with high CO2 emissions, engangsavgift alone may exceed the vehicle's current value.
On the Polish side, there may also be export plates, temporary registration, insurance for the journey and possible deregistration of the car. We do not include their prices in the Norwegian charges, and you must determine them yourself before departure.
VAT when importing a car
Standard Norwegian import VAT in 2026 is 25%. The tax is calculated on the customs value, which includes:
- the purchase price or current value of the car,
- the cost of transport to the Norwegian border,
- transport insurance to the border.
If you bought the car recently, the basis is primarily the price shown in the contract or invoice. If you have owned the car for a longer period, prepare a current valuation, preferably prepared by a dealer of the relevant brand in Poland. The original purchase price does not determine the value at customs clearance.
For a car driven from Poland on its own wheels, there is no fixed transport allowance. You must state the actual and reasonable travel costs and keep proof of them.
If Polish VAT remained included in the price paid to the seller, it generally increases the value on which Norwegian VAT is calculated. You must arrange any refund of Polish VAT directly with the seller.
Preference for electric cars
For an electric car, VAT in 2026 is charged only on the part of the customs value exceeding 300,000 NOK. This rule applies to new and used electric cars that have not previously been registered in Norway.
| Customs value of electric car | VAT basis | VAT payable |
|---|---|---|
| 200,000 NOK | 0 NOK | 0 NOK |
| 300,000 NOK | 0 NOK | 0 NOK |
| 400,000 NOK | 100,000 NOK | 25,000 NOK |
You can find detailed customs clearance rules in the official guide on importing vehicles to Norway.
How engangsavgift is calculated
You pay engangsavgift (the one-time registration tax) before the car is registered in Norway for the first time. Payment is possible after the car's technical data has been approved by Statens vegvesen.
For passenger cars, a weight component also applies to electric cars:
| Unladen weight | Rate in 2026 |
|---|---|
| First 500 kg | 0 NOK |
| Each kilogram above 500 kg | 12.71 NOK |
For combustion-engine cars, including hybrids, there is an additional weight component and a component based on CO2 emissions.
| Fee component for a combustion-engine car | Rate in 2026 |
|---|---|
| First 1,200 kg of the additional weight component | 0 NOK |
| Each kilogram above 1,200 kg | 260 NOK |
| Emissions from 0 to 100 g/km | 800 NOK for each g/km |
| Emissions from 101 to 150 g/km | 1,600 NOK for each g/km |
| Emissions from 151 to 225 g/km | 3,200 NOK for each g/km |
| Emissions above 225 g/km | 5,000 NOK for each g/km |
The emissions brackets are calculated progressively. For example, at emissions of 130 g/km, the first 100 g is charged at the first rate, and the next 30 g at the second rate.
From 1 January 2026, there is no longer an NOx emissions component in engangsavgift. If CO2 data is missing from the documentation, a substitute value may be calculated by dividing the unladen weight in kilograms by 10. For a car weighing 1,500 kg, this means 150 g/km, which can significantly increase the fee.
Therefore, check the Polish registration certificate and the CoC certificate of conformity before purchasing. The most important details are unladen weight, fuel type, CO2 emissions and the date of first registration. Then use the official Skatteetaten vehicle tax calculator.
Fee reduction for a used car
A car previously registered abroad receives bruksfradrag (a reduction in engangsavgift due to age and wear). The age is calculated from the first foreign registration until the first registration in Norway.
| Age of the car | Engangsavgift reduction |
|---|---|
| 1 year | 19% |
| 3 years | 33% |
| 5 years | 50% |
| 7 years | 66% |
| 10 years | 90% |
| 15 years | 95% |
| 20 years | 100% |
The deduction applies only to engangsavgift. It does not reduce VAT, the recycling fee or other import costs. The full bruksfradrag table also includes intermediate levels.
You can choose an alternative calculation based, among other things, on the car's current value, the value of that model when new and mileage. As a private individual, you must submit an application no later than 15 working days after registration, and choosing this method is binding.
Other fees and example costs
In addition to VAT and engangsavgift, several smaller items must be taken into account.
- The recycling fee is 2,400 NOK.
- A set of two Norwegian licence plates costs 140 NOK.
- Individual approval of a car up to 3,500 kg costs 1,750 NOK if required.
- A repeat application requiring a limited inspection costs 1,500 NOK.
- Norwegian temporary plates cost 340 NOK per day.
For a typical used car with EU type approval, a free identity inspection or spot check may be sufficient. Missing CoC documentation, structural modifications, discrepancies in documents or lack of EU type approval make additional documentation, tests or paid approval necessary.
A car with air conditioning is also subject to a fee for the gas it contains. The general rate for 2026 is 1,639 NOK per kilogram of gas multiplied by its GWP factor. For example, for HFC-134a, this is 2,130.70 NOK per kilogram excluding VAT. The actual amount depends on the type and quantity of gas in the specific vehicle.
Example of a five-year-old combustion-engine car
We assume a customs value of 200,000 NOK, a weight of 1,500 kg, emissions of 130 g/km and a 50% engangsavgift reduction.
| Item | Amount |
|---|---|
| VAT | 50,000 NOK |
| Engangsavgift before reduction | 218,710 NOK |
| Engangsavgift after a 50% reduction | 109,355 NOK |
| Recycling fee | 2,400 NOK |
| Licence plates | 140 NOK |
| Total fees | 161,895 NOK |
| Total cost with individual approval | 163,645 NOK |
The total does not include the price of the car, transport, air conditioning gas, third-party liability insurance or costs incurred in Poland.
Example of a five-year-old electric car
We assume a customs value of 200,000 NOK, a weight of 2,000 kg and a 50% engangsavgift reduction.
| Item | Amount |
|---|---|
| VAT | 0 NOK |
| Engangsavgift before reduction | 19,065 NOK |
| Engangsavgift after a 50% reduction | approximately 9,533 NOK |
| Recycling fee | 2,400 NOK |
| Licence plates | 140 NOK |
| Total fees | approximately 12,073 NOK |
| Total cost with individual approval | approximately 13,823 NOK |
These two examples show why you need to calculate the fees for the specific version number and exact technical data before importing the car. A difference of a few kilograms, a few grams of CO2 or the date of first registration can change the cost of a combustion-engine car by tens of thousands of NOK.
How import and registration work
When registering the car, you must surrender the foreign plates or provide a document confirming that they were returned earlier. From 1 January 2026, the customs authority no longer issues the NA-0221 card, and you do not need to present it during registration.
FAQ - frequently asked questions
Summary
- In 2026, the main costs of importing a car from Poland are VAT, engangsavgift, the recycling fee, transport, approval, licence plates and insurance.
- Standard VAT is 25%, while for an electric car it applies only to the part of the customs value exceeding 300,000 NOK.
- A used car receives an age-based engangsavgift reduction, but the deduction does not reduce VAT or other charges.
- Before purchasing, you must check the weight, CO2 emissions, date of first registration and CoC document, and perform a calculation for the specific car.
If you need help importing and clearing a car from Poland to Norway, call us: +47 21 38 38 21. We will help you organise the formalities and documents.
Article author: Marcin - marcin@efirma.no
