Application for excise duty refund when exporting a vehicle from Norway
When you register a vehicle for the first time in Norway, you pay a one-off excise duty. We have good news: if the vehicle is exported abroad, you may be able to claim a refund of part of this duty. However, please note that the maximum refund will not exceed the amount paid at first registration. In addition, there is a “bruksfradrag” – a usage deduction that reduces the refund amount depending on the age and mileage of the vehicle.
1. Who can receive a refund?
To qualify for a refund, you must meet the following conditions:
- You must be registered as the owner of the vehicle in the Norwegian vehicle register at Statens vegvesen.
- The vehicle must have been first registered in Norway after 26 June 2014 and must not be older than 10 years.
- The vehicle must have a valid inspection, must not have technical defects and must not have any outstanding charges.
- The vehicle must be deregistered from Norway before the refund is paid out.
2. What documents are needed?
To apply for a refund, you must provide documentation confirming the export of the vehicle and submit the refund application within one year of the date of export.
3. What does the vehicle export procedure look like?
If you plan to export a vehicle from Norway, whether as a sale or as transport in connection with a move, below you will find a clear description of the requirements, procedures and obligations related to this process.
3.1 Export declaration for vehicles worth over 5000 NOK
When the value of the vehicle exceeds 5000 kroner, it is necessary to submit an export declaration (utførselsdeklarasjon) to the Norwegian Customs and Excise Authority (Tolletaten). In the declaration, you must state the value of the vehicle in Norwegian kroner. If necessary, the customs authorities may request documentation confirming this value.
Required documents for export:
Registration document – the original registration document confirming that the vehicle is registered to you or your company.
Proof of identity – required for the procedure.
Additional permits – depending on the situation, permits from other agencies may be required.
Additional documentation depending on the purpose of export:
For a sale – an invoice or sales contract stating the actual purchase price.
For a move – an appraisal or expert valuation confirming the value of the vehicle.
For standard export – as above.
Special cases and additional requirements
Vehicles classified as waste – information for vehicles without an EU inspection control is available on the Miljødirektoratet website.
Historic vehicles (manufactured before 1950) – consultation with the Technical Museum is required regarding the export permit.
Military vehicles – consultation with the Ministry of Foreign Affairs is required regarding the export licence.
Vehicles qualifying for preferential customs duty (EUR.1) – an origin declaration/EUR.1 must be provided. It is recommended to consult the customs and excise authorities in the destination country for information about the import declaration.
3.2 Export declaration for vehicles worth below 5000 NOK
If the value of the vehicle is equal to or lower than 5000 kroner, it is usually not necessary to submit an export declaration to Tolletaten.
4. What does the service include?
The service includes:
- Assistance in preparing and submitting the required documents, including the application and any additional documents.
- Consultation regarding potential issues related to the refund.
NOTE: The service only includes assistance in obtaining a refund of part of the excise duty. The final decision on whether to grant the refund rests with the authority.