Norway Customs & Import Calculator
Estimate customs duty and import VAT on goods you buy online from abroad as a private person in Norway. An estimate, not a customs declaration.
How the estimate works
VOEC purchases. A registered seller or responsible marketplace must collect Norwegian VAT and provide its VOEC number electronically to the carrier, which must send the correct information to Customs. Eligible, correctly identified VOEC goods normally avoid new border tax; paying VAT at checkout alone does not establish this. The threshold is under NOK 3,000 per item at checkout, excluding shipping and insurance. The reviewed official guidance does not explicitly settle the VAT-inclusive threshold boundary, so this calculator leaves that boundary unconfirmed rather than showing two clearance outcomes. A mixed-value order may need separate consignments; no split or VAT refund is assumed. Ask the seller/carrier to confirm the actual shipment.
Other purchases. The customs value is the price of the goods plus shipping and insurance. Customs duty is a percentage of that value; ordinary goods have no duty, clothing and textiles usually do. Import VAT is 25 % of the customs value plus the duty. Tolletaten’s example: a NOK 1,000 skirt with NOK 250 shipping gives duty of 133.75 (10.7 % of 1,250), shown as NOK 134; the VAT basis is 1,384, VAT is NOK 346 and the total is NOK 1,730, before a carrier fee.
Currency. Tolletaten converts foreign prices with its own customs exchange rates, which change every two weeks, using the rate that applies when the goods are cleared. The saved rates are Tolletaten’s for 15 Oct – 11 Nov 2026; you can enter another rate.
Not covered: food and drink, alcohol, tobacco, medicines and other restricted goods, goods with special excise duties (for example sugar products or appliances with climate gases), books and newspapers, mixed parcels, business imports, travel luggage allowances and vehicles. A proposal in the 2027 state budget would set one 5 % duty rate for clothing and textiles; it has not been adopted, so the current rates are used.
Selling as a business or crossing VAT limits? See VAT Registration in Norway. To split a VAT-inclusive price, use the VAT Calculator.
Sources (checked 22 October 2026)
- Skatteetaten: VOEC guidelines, sections 4, 6 and 9 (value, VAT basis, digital identification)
- Skatteetaten: Check VOEC registration
- Tolletaten: Shopping from a VOEC-registered online shop
- Skatteetaten: Sending goods under the VOEC scheme (limit per item, shipping excluded)
- Skatteetaten: Shopping from foreign online stores (VAT charged twice)
- Tolletaten: Utregning av norsk merverdiavgift (worked example)
- Tolletaten: Calculating customs duty and taxes (customs value, exchange rates)
- Tolletaten: Import av klær (10.7 % in most cases, no duty on shoes)
- Tolletaten: Tollfrihet eller redusert tollavgift (proof of origin)
- Tolletaten: Valutakurser (customs exchange rates)
- Regjeringen: Proposed lower duty on clothing (7 Oct 2026)