online shopping Online Shopping   Working Out How Much Tax You Need to Pay

When you shop online from Norwegian websites, you have absolutely nothing to think about except what you want to purchase and how much your goods and shipping costs.

However, once you shop from a foreign website, you will need to include possible import duties and VAT (value added tax – or MVA in Norway) in your budget.

What goods are free from both import duties and MVA?
Books (no matter the value), for personal use, are exempt from both import duties and MVA.

Any goods, except alcohol and tobacco products, under the value of 200 NOK, are exempt from both as well.

What happens if you order books(tax-free) and CDs (taxable) in the same shipment?
If the value of the CDs are less than 200 NOK, the entire shipment is free from import duties and MVA. (Example taken from Toll Customs) If the CDs cost 200 NOK or over, you will need to pay MVA on them.

What goods are free from import duties (but still subject to MVA)?
– Electronic products (Cameras, video cameras, printers, scanners, TV, PC, DVD player and more)
– DVD
– CD
– Binoculars
– Shoes and boots
– Automobile parts
– Furniture
– All sports equipment, except apparel
– Glasses and sunglasses
– Purses, bags, backpacks
– Bathroom equipment (bathtubs, sinks, duskabinett)
– Cosmetics (makeup, creams, soaps, shampoo)
– Prams
– Bicycles
– Toys
– Tools (electronic and mechanical)
– Ornaments
– Drinking glasses, glass products (mirrors, etc)
– Porcelain
– Posters

How much are import duties and MVA?
Import duties can be anywhere between 5.9% to 11.9% of the value of your goods. MVA is 25% of the value of your goods.

Here’s the tricky part of how your taxable goods get taxed: If your items are under 200 NOK and your shipping costs are 40 NOK, you will not get taxed. However, if your items are 200 NOK and over, the import duties and MVA will be a percentage of the entire sum (which includes value of goods, shipping costs and possible insurance costs).

What goods are prohibited from import into Norway?
Unless you have special permission from the relevant authorities, you are unable to import these goods:
Tobacco products (see the Health Directorate’s website)
Medicine/Drugs (see Drug Administration’s website)
Weapons (see Police Directorate’s website)
Plants (see Food Safety Authority’s website)
Animals (see Food Safety Authority’s website)
Food (see Food Safety Authority’s website)

The list above is not exhaustive. Please check Toll Customs if you have enquiries.

How much do I have to pay if the items I order exceed 200 NOK?
The taxes that you will have to pay is calculated from the sum of:
– The value of the goods purchased
– Shipping costs
– Possible insurance costs

Use this calculator to find out how much taxes you have to pay on your purchased items.

What happens if I wish to return an item/items I bought or if I need to send some equipment for repair?
If you wish to return an item/items, you can apply to Toll Customs for a refund of the taxes you have paid on the item/items. The item/items have to be declared to Customs before they can be sent out of Norway. Please contact Toll Customs for more information.

If the item/items need to be sent back for repairs, you must declare it/them for export before it is sent out of Norway. This is to avoid double paying the taxes when your item/items get sent back to Norway again.

If you have to pay for the repairs, you must pay import duties and charges of the repair cost and freight back and forth – if you have declared the item/items for export.

If you have not declared the item/items for export, they are cleared in full when they arrive in Norway. That means you will then have to re-pay import duties and MVA calculated on the full value of the goods, freight and any insurance costs.

The information in this article is obtained from Toll Customs. Please contact them for more information.

Information in this article was correct at the time of publishing. We do not take responsibility for changes in rules by Toll Customs.

 Online Shopping   Working Out How Much Tax You Need to Pay

About Cynthia Myrnes

Cynthia is a Singaporean who has been living in Stavanger since Feb 2008 with her Norwegian husband. She works as a physiotherapist here and also owns her own petsitting service, Stavanger Petsitter, for the residents of Stavanger. In addition, she manages the Stavanger International Moms group. She loves hanging out with friends, spending time with animals, travelling and watersports such as scuba diving and wake boarding. Most of all, she is enjoying the experience of being a first time mom!