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Oslo - Custom regulations

Customs (toll)
The customs paid on goods imported to Norway from abroad consist of an import duty (tollavgift), special duty (særavgift) and value added tax (merverdiavgift, MVA).
The import duty is based on the value (and some times weight) of the goods when imported.
The special duty is paid on selected products, such as cars, plants, alcohol, certain luxury items as well as food and household goods.

The value added tax (MVA) is charged on all imported goods. The VAT or MVA (currently 23 % - this varies) is a tax added on prices and services, and prices are given with the MVA included. The MVA is not collected on exports, so when you buy certain items in Norway, make sure you check with the retailer if the MVA on the goods they sell can be exempted, if you are planning to leave Norway. Goods and services that are exempt from the MVA are art sold by the artist or his agent, articles sold by charities, books and newspapers, medical and dental care, stamps and used cars.
An excise (avgift) may also be paid on certain items, including cars and motor related items, fuels, some foods, electrical articles, etc. For a detailed list of these items, visit the web site below or contact the customs office at:

Tollvesenet
Schweigaardsg. 15
Oslo
Norway
Tel: + 47 (22) 86 0850 (info. M-F 9 - 15.30)/+ 47 (22) 34 6600 (24 hours)/+ 47 (22) 86 0300
email: [email protected]
email: [email protected]
website: www.toll.no