Norway Import VAT and Duty
Norwegian VAT Rates
| Rate | Value | Typical application |
|---|---|---|
| Standard | 25% | Most goods — machinery, electronics, textiles, general cargo |
| Reduced | 15% | Foodstuffs |
| Reduced | 12% | Passenger transport and certain cultural goods |
Norwegian import VAT is known as Merverdiavgift (MVA). At 25%, the standard rate is among the highest in Europe and is the dominant tax line on most commercial consignments from China.
How the VAT Taxable Amount Is Built
Norwegian import VAT is calculated on the duty-paid value, not simply the invoice value:
customs value + customs duty + excise duties + freight and insurance = MVA taxable amount
The compounding effect is worth noting: duty and excise sit inside the VAT base, so VAT is charged on a figure that already includes other taxes.
Worked example
| Component | Amount (NOK) |
|---|---|
| Customs value | 100,000 |
| Freight and insurance | 12,000 |
| Customs duty | 0 |
| MVA taxable amount | 112,000 |
| Import VAT at 25% | 28,000 |
Illustrative only. Actual assessments are made by Tolletaten on the declared figures and the correct Tolltariffen code.
Customs Duty — Most Goods Enter Free
Norwegian Customs states plainly that most goods are free of customs duty, and that duty generally applies only to textiles such as clothing and to foodstuffs. Duty rates for clothing depend on several factors and can vary; rates for foodstuffs can vary through the year.
To know the rate for any particular item you need the commodity code in the Tolltariffen. That code determines how the item is classified and therefore what duty, if any, applies.
Norway applies its own Tolltariffen, not the EU Common External Tariff. Duty rates on Chinese goods can therefore differ from EU rates for the same product — a point that catches importers who price Norwegian shipments using EU rate tables.
Low-Value Rules and the VOEC Scheme
Since 1 January 2024 Norway no longer applies an import VAT exemption threshold. VAT applies to commercial imports regardless of value.
For B2C e-commerce, Norway operates VOEC (VAT on E-Commerce). Foreign sellers supplying goods valued at NOK 3,000 or less to Norwegian consumers must register for VOEC and collect 25% MVA at the point of sale rather than at the border. Above NOK 3,000, MVA is collected by the customs declarant at clearance.
VOEC is a collection mechanism, not an exemption. Registering does not remove the tax — it changes where and when it is collected.
Frequently Asked Questions
Norwegian import VAT, known as Merverdiavgift or MVA, is charged at 25 percent on most goods. A reduced rate of 15 percent applies to foodstuffs and 12 percent to passenger transport and certain cultural goods.
MVA is calculated on the duty-paid value: the customs value plus customs duty, plus excise duties where they apply, plus freight and insurance. Duty and excise sit inside the VAT base, so the tax compounds.
No. Norway removed its import VAT exemption threshold on 1 January 2024, so VAT applies to commercial imports regardless of value. The VOEC scheme applies to B2C consignments valued at NOK 3,000 or less, but it is a point-of-sale collection mechanism rather than an exemption.
Most goods are not subject to customs duty. Norwegian Customs states that duty generally applies only to textiles such as clothing and to foodstuffs. Norway uses its own Tolltariffen rather than the EU Common External Tariff, so rates can differ from EU rates.