Do I have to pay customs duty and VAT when buying online from abroad?

Many consumers in Norway ask themselves this question when shopping online on platforms such as AliExpress, Amazon or eBay. Norway, although not part of the EU, has its own customs and tax rules governing the import of goods for private individuals.

In practice, everything depends on the value and type of the item purchased, and on whether the seller participates in the special VAT settlement system for e-commerce - VOEC.

Below we explain in simple terms when VAT and customs duty must be paid on a parcel from abroad, and when this can be avoided. The information is based on current rules (2025) and official sources.

VAT (MVA) and customs duty on purchases from abroad - basic rules

VAT (MVA) - the Norwegian value added tax (MVA) is normally 25% and generally applies to all goods imported from abroad by private individuals. This means that when buying an item from outside Norway, you should expect 25% of its value (plus shipping costs) to be added as MVA.

There are exceptions for some goods exempt from VAT (for example books and newspapers), but most consumer purchases are taxable. In the past there was a small threshold exempting low-value parcels from VAT (350 NOK), but this has now been removed. However, a mechanism has been introduced to simplify tax settlement for cheaper purchases, which we describe below.

Customs duty - customs duty is an additional charge imposed on some goods imported from outside Norway. Unlike VAT, customs duty does not apply to all products - most popular consumer items (for example electronics, toys and household appliances) are not subject to customs duty. Clothing, footwear and food, however, are typical examples of goods on which import duty may be charged.

Customs duty rates depend on the product category (for example, for many types of clothing the duty is around 10.7% of the value) and often on the country of origin. Norway has trade agreements with the EU, so if the imported item comes from the EU/EEA area and meets the criteria for preferential origin, customs duty may not be charged - in practice, however, when shopping online from distant origins (for example China), you should assume that customs duty may apply. Importantly, customs duty (if applicable) is usually charged only on parcels above a certain value. For low-value purchases, the Norwegian government has created a simplified system that often allows you to avoid paying customs duty altogether when collecting the parcel.

VOEC system - purchases from abroad without delivery surprises

The biggest change in recent years has been the introduction of VOEC (VAT on E-Commerce), a simplified way of settling Norwegian VAT on distance sales. It applies to foreign online shops and platforms that register with the Norwegian tax authority (Skatteetaten) and collect MVA directly at the point of purchase from the consumer.

If you buy a product from a shop participating in VOEC, the final price on the website already includes Norwegian VAT, and you pay all charges at the time of purchase. Such a parcel will not be subject to additional charges when it arrives in Norway - you will not pay customs duty or VAT on delivery, nor courier clearance fees. The goods will be delivered to you faster, because the carrier does not need to carry out a traditional customs clearance at the border.

The VOEC scheme covers goods of so-called low value, meaning individual items worth up to 3000 NOK (around 1300 PLN) each. The 3000 NOK limit applies to one item, not to the whole parcel - so you can order several things from one shop at once and all of them will benefit from VOEC, provided that no single product exceeds this amount.

Importantly, goods meeting these criteria (value below 3000 NOK, purchased from a registered shop, for private use) are exempt from customs duty - even if the product would normally be subject to duty. In other words, for purchases covered by VOEC you pay 25% VAT, but you do not pay customs duty at all. This applies to all product categories, apart from a few exceptions described below. The scheme was created precisely to make it easier for consumers to bring in small purchases and to eliminate situations where the courier delivering the parcel demands extra payment for taxes.

Exceptions and limitations in VOEC

Not every product and not every seller can use this simplification. VOEC applies only to goods intended for private individuals (consumer purchases) - business purchases are not covered by this system, as you will read below. In addition, certain groups of goods have been excluded from the scheme and must still go through normal customs clearance regardless of value:

Food and groceries - all food, drinks, dietary supplements, vitamins, etc. are not covered by VOEC and will always be held for inspection, with the relevant customs duties (for example agricultural duty) and tax charged.
Goods subject to import restrictions - for example medicines and pharmaceutical products, weapons and ammunition, as well as alcohol and tobacco products. Such goods require special permits or excise duty, so they do not fit within the simplified scheme.
Goods subject to excise duty and special charges - for example sugary drinks (sugar tax), beverage packaging (deposit schemes), lubricating oils, equipment containing greenhouse gases, etc. - these must also be declared to customs in the normal way.

The above goods, even if they are worth less than 3000 NOK, will not be cleared under VOEC. In practice, this means that if you order, for example, vitamins for 100 NOK from abroad, the seller will not add MVA at the point of purchase, and the parcel will still have to be cleared in Norway - you will then receive information about the need to pay additional VAT (15% for food and supplements) and any customs duty/excise duty and handling fee before the parcel reaches you.

How do you know whether a shop is in VOEC?

To benefit from VOEC, the seller must be registered in the Norwegian VOEC register (administered by Skatteetaten). Fortunately, more and more popular platforms and online shops meet this requirement - registration is mandatory for foreign companies with turnover above 50 000 NOK from sales to Norway, but many smaller sellers also join voluntarily.

In practice, this includes global e-commerce platforms. It is worth checking the shop's website before buying: if you see that Norwegian VAT of 25% (MVA) is charged at checkout, or the shop states that shipping complies with Norwegian law, this most likely means it participates in VOEC.

Skatteetaten also provides a full list of registered VOEC shops and platforms (more than 3141 entities) - it can be found on the authority's website (or click here).

When you buy from such a shop, all taxes are included in the product price on the website, and importing goods worth less than 3000 NOK is quick and hassle-free. Parcels marked with a VOEC number go through simplified border checks and reach the consumer without additional formalities.

When the shop is not in VOEC - customs duty and MVA on delivery

What happens if we order something from abroad and the seller does not charge Norwegian VAT? Such a parcel is not covered by VOEC and is subject to normal customs procedures. This means that once the parcel arrives in Norway, it will be held by customs for clearance. Usually this is handled on our behalf by the carrier (for example Posten/Bring, DHL, UPS), which charges the relevant import fees. You should then expect:

Payable MVA - 25% of the value of the goods plus transport costs (unless it is a special category with a reduced rate, for example 15%). VAT is paid when collecting the parcel or via the parcel service portal.
Possible customs duty - if the goods are subject to customs duty (for example clothes, shoes, food), a customs charge will be added according to the rate for that product category. If customs duty does not apply (many consumer goods are duty-free), of course you will not pay it. For goods from the EU, an exemption from customs duty may be applied provided the origin is documented - in ordinary online shopping, however, we rarely have such documentation, so in practice customs duty is charged based on the country of dispatch and the type of goods.
An administrative fee for the carrier - courier companies and the postal service charge a fee for carrying out customs clearance on our behalf. The amount depends on the carrier. This fee is also added to the bill.

If the shop is not listed in the VOEC register, we must expect the above costs when collecting the parcel. For example, ordering electronics for 1000 NOK from a small foreign shop (outside VOEC) will cost around 1250 NOK with VAT + for example 150 NOK carrier fee, in total around 1400 NOK, before the parcel reaches our hands.

It is worth knowing that for orders worth more than 3000 NOK, normal customs clearance will always take place - VOEC does not apply here. For expensive purchases and specific goods (for example food, alcohol, excise goods), we will not avoid additional import charges. The official customs duty and tax calculator (click to open) provided by the Norwegian customs administration can help estimate the potential costs. There you can choose the product type and value - the calculator will work out the payable VAT, customs duty and carrier fee, giving a full picture of how much the purchase will cost.

In practice, the procedure works like this: the carrier first informs us (for example by SMS or a notice) that the parcel is waiting for payment of customs and tax charges. Once the charges are paid, the parcel is delivered. It is worth checking everything carefully - sometimes it turns out that even cheap items bought abroad on special offer become more expensive than their equivalents in Norway once taxes and fees are added.

Norwegian authorities (Skatteetaten, Tolletaten) also remind us that the obligation to pay import taxes rests with the buyer. If for some reason the parcel is not stopped by customs, although it should have been (for example the seller declared the contents incorrectly), then formally we still have a duty to report this and pay the outstanding MVA/customs duty afterwards - this procedure is called etterdeklarering in Norway. It is better not to risk ignoring such situations, as any inspection may result in penalties.

Buying as a private individual versus buying for a company - differences

In the context of imports, it is important to distinguish whether we are buying goods privately or as a company. The VOEC system is intended only for purchases made by consumers (private individuals for their own use). It should not be used for transactions where the recipient is a business. If you run a company in Norway and order goods from abroad, do not use VOEC - such a parcel should go through normal customs clearance, and VAT will be charged on import, as will customs duty (if applicable).

Why is this important? When a company imports goods for business purposes, it is usually required to account for import VAT in its return (which may be deductible as input tax). When a purchase is covered by VOEC, the tax has indeed been paid to the seller, but it is consumer tax - the company will not receive a Norwegian VAT invoice or customs clearance document in its own name, so it will not be able to include that VAT in its accounts. In other words, the business would pay VAT like an ordinary consumer, which is incorrect from an accounting point of view (and may lead to double taxation).

When a company in Norway buys something from abroad, it should carry out a traditional import - the parcel goes through customs, and VAT and customs duty are charged in the normal way. In practice, this means that when ordering as a company, you should make sure that the seller does not apply VOEC to you (for example by entering the company VAT number or selecting a business delivery option). If, however, it happens that the company accidentally pays VAT in the price (VOEC), there is a possibility of claiming a refund of this tax from the seller or correcting the transaction, but this is troublesome. It is better to follow the rules from the outset - businesses importing goods into Norway must fulfil the normal customs and tax obligations, just as when importing goods for business in other countries.

The 3000 NOK limit - what it means and when it matters

The 3000 NOK amount mentioned above is the threshold in the context of online shopping to Norway. However, it should be emphasised: this is not a "tax-free" or duty-free amount in the classic sense (as was once the case with the 350 NOK limit, which has now been abolished). Instead, 3000 NOK is the maximum value of a single item for which the simplified VOEC system can be used.

If we buy a more expensive item - worth more than 3000 NOK - it will, regardless of the circumstances, be subject to normal customs procedures. The foreign seller is then not allowed to collect Norwegian VAT upfront (even if registered in VOEC, such a purchase must be treated differently). As a result, a parcel with a higher-value product will always be subject to tax and possible customs duty on import, already at the Norwegian border. The consumer will therefore pay 25% MVA on the full value and customs duty, if it applies to that category of goods.

The 3000 NOK limit should also be understood in the context of combining orders. As already described, you can receive many items in one parcel, each costing less than 3000 NOK, and then the whole shipment qualifies for VOEC (VAT is paid in the shop, no customs duty). However, if even one of the products exceeds this threshold, the whole parcel loses the right to the simplification - all goods in it will be cleared in the standard way, including VAT and customs duty on import. From the buyer's perspective, this means that you should not combine very expensive goods with cheap ones in one order in order to save money, because the cheaper items will also lose VOEC exemption and may be charged at the border.

Summary

Do you have to pay customs duty when shopping online from abroad? It depends on how the VAT on your order is settled and what you are buying.

If you shop as a private individual in a shop registered in the VOEC system (and many large platforms meet this requirement), the final price already includes Norwegian VAT, and goods worth up to 3000 NOK are exempt from customs duty. In that case, you simply pay for the order online and collect the parcel without any extra surprises - no additional charges on delivery.

However, if you buy from a shop that does not settle Norwegian VAT in advance, or you import items worth more than 3000 NOK, you need to prepare for extra charges. Norwegian customs authorities will collect 25% MVA on the value of the parcel and customs duty, if due (typically for clothing, food, etc.), and the courier will add an administrative fee for clearance.

Remember these rules and you will avoid surprises when collecting a parcel. If in doubt, use official sources of information (Skatteetaten, Tolletaten) and tools such as the customs duty calculator, which will help estimate the total cost of the order. This way, online shopping from abroad to Norway will remain cost-effective and hassle-free, and you will be aware of your obligations as an importer - even if you are one only in the role of a consumer.

Do you have questions about taxes in Norway?

Author of the article: Marcin - marcin@efirma.no