How is Norwegian import VAT calculated?

Norway charges 25% standard VAT (merverdiavgift, MVA) on imports. The VAT base is the customs value — goods price plus shipping, insurance and any customs duty — so VAT is applied after duty, meaning you effectively pay VAT on the duty as well. A reduced 15% rate applies to foodstuffs.

Do most goods pay customs duty when imported to Norway?

No. Most manufactured goods — electronics, books, machinery — carry a 0% customs duty rate, so the main cost is the 25% VAT. The notable exceptions are clothing and textiles, which attract duty of roughly 5.6–10.7%, and certain foods and agricultural products with their own tariffs.

Is there a low-value threshold for small parcels?

Norway abolished the old 350 NOK VAT-free threshold for consumer imports in 2020. Low-value goods are now handled through the VOEC scheme, where registered foreign sellers charge 25% VAT at checkout on consignments up to 3,000 NOK, so VAT is collected up front rather than at the border.

What is the VOEC scheme?

VOEC (VAT On E-Commerce) lets foreign online sellers register with Norwegian Customs, charge 25% VAT at the point of sale on goods up to 3,000 NOK per item, and remit it directly. For such purchases there is no separate import VAT or handling fee at the border, which speeds up delivery.

Are there extra fees beyond duty and VAT?

Often yes. Carriers and the postal service charge a customs-clearance or handling fee for processing the declaration on goods not covered by VOEC, and some products (alcohol, tobacco, sugar, vehicles) carry special excise duties. This tool covers duty and VAT; add carrier handling fees and any excise separately.

Norway Import Duty & Customs Calculator

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A Norway import duty and customs calculator that estimates the total landed cost of bringing goods into Norway — the combined effect of customs duty, the standard 25% VAT (merverdiavgift, MVA), and the order in which they are applied. It is built for online shoppers and importers who need to know the real price after the border, not just the sticker price.

How it works

Norwegian import charges are layered, and the order matters:

Customs value = goods price + insurance + freight (a CIF-style base).
Customs duty = customs value × the duty rate for the goods category. Most manufactured goods are 0%; clothing and textiles attract roughly 5.6–10.7%.
VAT base = customs value + duty. Because duty is added first, you pay VAT on the duty too.
Import VAT = VAT base × 25% (or 15% for foodstuffs).

The landed cost is the goods value plus duty plus VAT (plus any carrier handling fee and excise you add separately).

Low-value goods: Norway removed the old 350 NOK VAT-free threshold in 2020. Items up to 3,000 NOK are now usually handled through the VOEC scheme, where the foreign seller charges the 25% VAT at checkout, so nothing extra is collected at the border.

Example and notes

Import a jacket worth 2,000 NOK with 300 NOK shipping. The customs value is 2,300 NOK. At a 10.7% textile duty that is about 246 NOK of duty, making the VAT base 2,546 NOK; 25% VAT is roughly 637 NOK. The landed cost is about 2,983 NOK before any carrier handling fee.

A 5,000 NOK laptop, by contrast, carries 0% duty, so you pay only the 25% VAT on 5,000 + shipping — duty does not apply at all. Remember to add carrier clearance fees and any special excise (alcohol, tobacco, sugar, vehicles) on top. Every figure here is computed in your browser from your own inputs.