Two separate charges apply when goods enter Norway: customs duty and import VAT. Most goods carry no duty at all, but VAT applies to everything. This guide covers the 2026 rates, how the total is calculated, and where to look up the exact rate for your product.
Import VAT rates 2026
- 25 % – standard rate, applies to most goods
- 15 % – foodstuffs intended for human consumption
Norway also has a 12 % low rate, but it does not apply to imported goods. It covers domestic services such as passenger transport, accommodation and cinema tickets. If you are importing goods, the rate is either 25 % or 15 %.
Customs duty – which goods actually have it
Most goods enter Norway duty-free. Duty applies mainly to textiles and clothing, and to agricultural and food products. Electronics, books and many industrial goods generally carry no duty.
- Clothing: Tolletaten states the rate is 10.7 % in most cases, though it varies by garment type
- Footwear: duty-free
- Agricultural and food products: duty applies and can be high, depending on the product and origin
The rate always follows the commodity code the goods are classified under. Duty may be a percentage of value, or a fixed amount per kilo, litre or unit. See HS codes and classification.
How the total is calculated
- Customs value = price of the goods plus freight and insurance to the Norwegian border.
- Duty is calculated on the customs value.
- VAT is calculated on the customs value plus duty and any other import charges – so you pay VAT on the duty as well.
Worked example, a clothing shipment at 10.7 % duty: goods 10,000 NOK + freight 1,500 NOK = customs value 11,500 NOK. Duty 1,230.50 NOK. VAT base 12,730.50 NOK, VAT at 25 % = 3,182.63 NOK. Total charges 4,413.13 NOK.
Free trade agreements can remove the duty
Reduced or zero duty is available when the goods originate in a country Norway has a free trade agreement with, including the EEA. This is not automatic: you need valid proof of origin, and the goods must genuinely meet the origin rules. See proof of origin.
Thresholds: VOEC versus business imports
The VOEC scheme covers goods for private use valued up to 3,000 NOK per item, where the foreign online shop has already collected Norwegian VAT. Foodstuffs, restricted goods and goods subject to excise duty fall outside the scheme regardless of value.
For business imports there is no threshold. Duty and import VAT are assessed from the first krone. VAT-registered businesses do not pay import VAT to Norwegian Customs at the border – they calculate it themselves and report it in the VAT return, where it is also deductible if the goods are used in the VAT-liable activity.
Food and meat imports
Food carries 15 % VAT rather than 25 %, but the duty side is stricter. Meat and several agricultural products face customs duty and quota arrangements, and the Norwegian Food Safety Authority (Mattilsynet) sets requirements for documentation, health certificates and import permits. Duty is rarely the obstacle here – the product documentation is.
Excise duties
Some product groups carry excise duty on top of customs duty and VAT – alcohol, tobacco, sugar and mineral oil products among them. These are administered by the Norwegian Tax Administration. See what excise duty is.
Where to check the exact rate
There is no single rate for a product category. The rate is tied to the commodity code in the Norwegian customs tariff, and classification decides both the duty rate and any restrictions. Getting the code wrong is the most common reason a shipment ends up with the wrong charges – and it usually surfaces later, during an audit.
Frequently asked questions
Is there duty on electronics imported to Norway?
Electronics are generally duty-free, but 25 % VAT still applies. Always confirm against the commodity code for the specific product.
Do I pay VAT on the customs duty?
Yes. VAT is calculated on the customs value plus duty and other import charges, not on the goods value alone.
Can a business reclaim import VAT?
A VAT-registered business reports import VAT in its own VAT return and deducts it in the same return, provided the goods are used in the VAT-liable activity and the business is the actual owner of the goods.
Sources: Norwegian Customs (toll.no) and the Norwegian VAT Act. Rates should be verified against the customs tariff for the specific commodity code.
Related
- Importing goods to Norway – the process
- Documents for customs clearance in Norway
- Import til Norge for bedrifter (Norwegian)
Need the exact duty rate for your goods? Send us the product description and invoice and we will classify it and calculate the landed cost. TollAgent AS, post@tollagent.no, +47 919 07 836 – or via the contact page.