Many consumers in Norway ask themselves this question when shopping online on platforms such as AliExpress, Amazon or eBay. Norway, although not a member of the EU, has its own customs and tax regulations governing the import of goods for private individuals.
In practice, everything depends on the value and type of goods purchased and on whether the seller participates in the special VAT settlement system (MVA) for e-commerce – VOEC.
Below we explain in simple terms when you have to pay VAT and customs duty when shipping from abroad, and when you can avoid it. The information is based on current regulations (2025) and official sources.
VAT (MVA) and customs duty on purchases from abroad – basic rules
Value Added Tax (VAT) – The Norwegian value added tax (MVA) is standard 25% and generally applies from wszystkich goods imported from abroad by private individuals. This means that when buying an item from outside Norway, you should expect to pay 25% of its value (plus shipping costs) as MVA tax.
The exceptions are some goods exempt from VAT (e.g. books, newspapers), but most consumer purchases are subject to tax. There used to be a small threshold exempting small shipments from VAT (NOK 350), but now tax is due on every order. However, a mechanism has been introduced to make it easier to settle tax for cheaper purchases, which we describe below.
Customs duty (customs fee) – Customs duty is an additional fee imposed on certain goods imported from outside Norway. Unlike VAT, customs duties do not apply to all products – most common consumer goods (e.g. electronics, toys, household appliances) are not subject to customs duty. However, clothing and footwear, as well as food, are typical examples of goods that may be subject to import duty.
Customs duty rates depend on the product category (for example, many types of clothing have a customs duty of around 10,7% of the value) and often on the NOK of origin. Norway has trade agreements with the EU, so if the imported item comes from the EU/EEA and meets the NOK of preferential origin, customs duty may not be charged – in practice, however, when shopping online from a distant source (e.g. China), you have to assume that there will be customs duty. Importantly, customs duty (if any) is usually charged only for shipments exceeding a certain value. For low-value purchases, the Norwegian government has created a simplified system that often allows you to avoid paying customs duty when receiving your parcel.
VOEC system – shopping from abroad without surprises upon delivery
The biggest change in recent years is the introduction of the system VOEC (VAT on E-Commerce), a simplified method of settling Norwegian VAT for mail order sales. It applies to foreign online stores and platforms that register with the Norwegian Tax Agency (Skatteetaten) and collect MVA directly when the consumer purchases.
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 fees immediately when you buy. Such a package will not be charged additional fees after reaching Norway - you will not pay any customs duty or VAT upon delivery, nor the courier company's commission for customs clearance. The goods will be delivered to you faster, because the carrier does not have to perform traditional customs clearance at the border.
The VOEC program includes so-called low-value goods, i.e. single items worth up to NOK 3000 (approximately PLN 1300) each. The limit of NOK 3000 applies one article, not a whole package – so you can order several items from one store at once and they will all benefit from VOEC, provided that no individual item exceeds this amount.
Importantly, goods meeting these NOK criteria (value less than NOK 3000, purchase in a registered shop, for private use) are duty free – even if the product would normally be subject to duty. In other words, you pay 25% VAT on purchases covered by VOEC, but no duty at all. This applies to all product categories, with a few exceptions described below. The system was set up precisely to make it easier for consumers to import small purchases and to eliminate the situation where the courier delivering the parcel demands an additional payment for taxes.
Exceptions and limitations in VOEC
Not every product and not every seller can benefit from this simplification. VOEC applies only to goods intended for private individuals (consumer buyers) – this system does not cover corporate purchases, as you will read below. In addition, certain groups of goods have been excluded from the program, which they still have to go through normal customs clearance regardless of value:
- Food and food products – all food, beverages, dietary supplements, vitamins, etc. are not subject to VOEC and will always be retained for inspection, with applicable duties (e.g. agricultural duty) and taxes levied.
- Goods subject to import restrictions – e.g. medicines and pharmaceutical products, weapons and ammunition, as well as alcohol and tobacco products. Such products require special permits or excise duty, so they do not fit into the simplified scheme.
- Goods subject to excise duty and special fees – e.g. sweetened drinks (sugar tax), beverage packaging (deposits), lubricating oils, equipment containing greenhouse gases, etc. – these must also be declared to customs normally.
The above goods, even if they are worth less than NOK 3000, will not be processed under VOEC. In practice, this means that if you order vitamins for NOK 100 from abroad, the seller nie will add MVA to the purchase, and the parcel will still have to be customs cleared in Norway - you will then be informed about the need to pay VAT (15% for food and supplements) and any customs/excise duty and handling fee before the parcel reaches you.
How do I know if a store is in VOEC?
To benefit from VOEC, a seller must be registered in the Norwegian VOEC register (administered by Skatteetaten). Fortunately, more and more popular platforms and online stores meet this requirement – registration is mandatory for foreign companies with a turnover of more than 50 000 NOK from sales to Norway, but many smaller sellers also join voluntarily.
In practice, these include global e-commerce platforms. It is worth checking the information on the store's website before buying: if you see that Norwegian VAT 25% (MVA) is charged upon payment or the store informs about shipping in accordance with Norwegian law, this most likely means participation in VOEC.
Skatteetaten also provides a full list of registered VOEC stores and platforms (over 3141 entities) – it can be found on the office website (or click here).
When you buy from such a store, all taxes are included in the price of the product on the website, and importing goods worth less than NOK 3000 is quick and easy. Shipments marked with a VOEC number undergo simplified border control and reach the consumer without additional formalities.
When the store is not in VOEC – customs and MVA upon receipt
What if we order something from abroad and the seller does not charge Norwegian VAT? Such a package is not covered by VOEC and is subject to normal customs procedures. This means that when the package reaches Norway, it will be held by customs for clearance. Usually, this is done on our behalf by the carrier (e.g. Posten/Bring, DHL, UPS) and we are charged the appropriate import fees. In this case, you can expect:
- MVA tax payable – 25% of the value of the goods plus the cost of transport (unless it is a special category with a reduced rate, e.g. 15%). VAT will be paid upon receipt of the parcel or via the parcel service portal.
- Possible customs duty – if the goods are subject to customs duty (e.g. clothes, shoes, food), customs duty will be added at the rate for the given product category. If customs duty does not apply (many consumer products are duty-free), of course we will not pay it. In the case of goods from the EU, exemption from customs duty may be applied provided that the origin is documented – with ordinary online purchases, however, we rarely have such documentation, so in practice customs duty is calculated based on the NOKaj of the shipment and the type of goods.
- Administrative (handling) fees for the carrier – courier companies and the post office charge a fee for customs clearance on our behalf. The amount of the fee depends on the carrier. This fee is also added to the bill.
If the shop is not registered in the VOEC, we have to reckon with the above costs when receiving the parcel. For example, ordering electronics for NOK 1000 from a small foreign shop (outside VOEC), we will pay about NOK 1250 including VAT + e.g. NOK 150 carrier fee, in total about NOK 1400, before the parcel reaches our hands.
It is worth knowing that for orders above NOK 3000, normal customs clearance will always take place - the VOEC system does not apply here. For expensive purchases and specific goods (e.g. food, alcohol, excise goods), we will not avoid additional import fees. An official will help you estimate the potential costs customs and tax calculator (click to open) provided by the Norwegian Customs Administration. There you can select the product type and value - the calculator will calculate the VAT, customs duty and carrier fee, giving you a full picture of how much your purchase will cost.
In practice, the procedure is as follows: the carrier first informs us (e.g. via text message or advice) that the shipment is waiting for payment of customs and tax duties. After payment of the fees, the parcel is delivered. It is worth checking everything carefully - sometimes it turns out that even cheap items bought on a bargain abroad become more expensive than their equivalents in Norway after taxes and fees are added.
Norwegian authorities (Skatteetaten, Tolletaten) also remind that the obligation to pay import taxes rests with the buyer. If for some reason the parcel is not stopped by customs, but should have been (e.g. the seller incorrectly declared the contents), we are still formally obliged to report this fact and pay the due MVA/customs after the fact - this procedure is called in Norway etterdeclaring. It is better not to risk ignoring such situations, because any control may result in penalties.
Purchase as a private person vs. purchase as a company – the differences
In the context of import, 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 (individuals for their own use). It should not be used for transactions where the recipient is a company. If you run a company in Norway and order goods from abroad, do not use VOEC - such a shipment should go through normal customs clearance, and VAT will be charged on import, as well as customs duty (if applicable).
Why is this important? When a company imports goods for business purposes, it is usually obliged to account for the import VAT in its declaration (deductible as input tax). In the case of a purchase covered by VOEC, the tax has been paid to the seller, but it is a 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 this VAT in its accounts. In other words, the company would pay VAT as a normal consumer, which is incorrect from an accounting point of view (and may lead to double taxation).
When company in Norway, buys something from abroad, should import traditionally - the shipment goes through customs, and VAT and 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 (e.g. by providing the company's VAT number or choosing the company delivery option). However, if it happens that the company pays VAT in the price (VOEC) by mistake, it is possible to apply for a refund of this tax from the seller or correct the transaction, but it is troublesome. It is better to follow the rules right away - companies importing goods to Norway must fulfill normal customs and tax obligations, similarly to when importing goods for business in other NOKays.
NOK 3000 limit – what does it mean and when does it matter?
The aforementioned amount of NOK 3000 is the threshold in the context of online purchases to Norway. However, it should be emphasized: this is not a "tax-free amount" or duty-free in the classic sense (as the limit of NOK 350 used to be, now abolished). Instead, NOK 3000 is maximum value of a single product for which the simplified VOEC system can be applied.
If we buy a more expensive item – worth more than NOK 3000 – it will be subject to the normal customs procedure regardless of the circumstances. The foreign seller then has no right to collect Norwegian VAT immediately (even if they are registered in VOEC, they must treat such a purchase differently). As a result, a package with a product of greater value will always be subject to taxation and possible customs duty upon import, already at the Norwegian border. The consumer will therefore pay 25% MVA of the entire value and customs duty, if applicable to a given category of goods.
The NOK 3000 limit should also be understood in the context of combining orders. As we have already described, you can receive many items in one package, each of which costs less than NOK 3000, and then the entire shipment qualifies for VOEC (VAT is paid in the store, no customs duty). However, if even one of the products exceeds this threshold, the entire package loses its eligibility for simplification - all goods included in it will be cleared normally, including calculating VAT and customs duties upon import. From the buyer's perspective, this means that you should not combine very expensive and cheap goods into one order "for the sake of saving money", because the cheaper ones will also lose their VOEC exemption and may be charged fees at the border.
Summary
Do I have to pay customs duty when buying online from abroad? It depends on how VAT is calculated on your order and what you are buying.
If you shop as a private individual in a VOEC-registered store (and many large platforms do), the final price already includes Norwegian VAT, and goods worth up to NOK 3000 are exempt from customs duties. In this case, you simply pay for your online order and receive your parcel without any additional surprises – no additional charges for delivery.
However, if you buy from a shop that does not settle Norwegian VAT in advance, or import items worth more than NOK 3000, you need to be prepared for additional charges. Norwegian customs will charge 25% MVA of the shipment value, plus duty if applicable (typically for clothing, food, etc.), and the courier will add an administrative fee for clearance.
Remember these rules and you will avoid surprises when receiving your parcel. If in doubt, use official sources of information (Skatteetaten, Tolletaten) and tools such as customs duty calculator, which will help you estimate the total cost of your order. This will ensure that online shopping from abroad to Norway remains cost-effective and hassle-free, and that you are aware of your obligations as an importer – even if you are only an importer as a consumer.
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Author of the article: Marcin – marcin@efirma.no
