When you buy goods from abroad or import them for your business, the goods usually have to be cleared through customs before they can be released into Norway. From 1 January 2024, new rules will apply that have changed how private individuals trade from abroad. This guide explains what customs clearance is, how the VOEC scheme works, what you have to pay, and how the process works, for both private individuals and companies.
Important to know: 2024 rules
From the beginning of 2024, the 350 kronor limit was removed for online shopping. This means that you now have to pay VAT from the first kronor on everything you buy from abroad. At the same time, the VOEC scheme was introduced, which makes online shopping easier for many goods under 3,000 kronor. The duty-free limit of 6,000 kronor still applies, but only when you travel with goods in your luggage - not when shopping online. It is important to include extra for customs, VAT and handling costs. We ensure that you get a correct cost calculation from the start so that you avoid unpleasant surprises.
Once that is done, the benefits become clear: electric cars and diesel cars can be purchased at better prices, premium cars can be cheaper than in Sweden, and the range of pick-ups and American models is large.
In addition, you can find unique equipment and configurations that are not always available on the Swedish market, while the Norwegian krone exchange rate often favors Swedish buyers.
Online shopping from abroad: the VOEC scheme
Importing a car from Norway involves several steps that must be done in the correct order. With our expertise, we ensure that everything is carried out correctly so that you avoid unnecessary delays and costs.
VOEC (VAT on E-commerce) is the most important scheme to understand if you shop online from abroad. The scheme works so that foreign online stores that are registered in VOEC charge Norwegian VAT directly when you shop, just like a Norwegian online store does.
For you as a customer, this means that when you shop from a VOEC-registered store, you will see the total price including Norwegian VAT already at the checkout. When the goods arrive in Norway, they will not have to go through customs and you will not pay any additional fees. Your package will cross the border faster because the Post Office or the freight forwarder will not have to stop it to collect fees.
But the scheme only applies to goods under 3000 kronor per item. The limit is calculated per item, not per shipment. This means that you can buy two jackets for 2999 kronor and a pair of shoes for 899 kronor in the same package without breaking the limit. The shipping cost is included in the value basis when calculating VAT.
However, if you buy from a store that is not VOEC-registered, the goods must be cleared through customs when they arrive in Norway. You will then have to pay a customs clearance fee of 149-299 kronor depending on the type of goods and who clears customs for you, in addition to VAT and any customs duties. This also takes longer.
Certain types of goods can never be included in the VOEC scheme. Food such as food, drinks, dietary supplements and vitamins must always be cleared through customs, regardless of value. The same applies to alcohol, tobacco, medicines, weapons and other goods with restrictions. Goods with special fees such as sugar, white goods with greenhouse gas and beverage packaging are also not covered.
To know if an online store is VOEC registered, they should display the total price including Norwegian VAT and state their VOEC registration number. You can also check the Norwegian Tax Agency's VOEC register to be sure.
What does customs clearance mean?
Customs clearance is the process by which goods imported into Norway are registered with the Norwegian Customs through a customs declaration. The purpose is to determine the correct duty, fees and VAT, check that the goods can be imported according to Norwegian law, and ensure that the correct fees are paid to the Norwegian authorities.
Customs clearance applies to both private individuals who buy from abroad, Norwegian businesses that import goods, and traders who import for sale or use.
When must goods be cleared through customs?
For private individuals, goods must always be cleared through customs if they come from a non-VOEC registered store, regardless of value, as the 350 kronor limit was removed. Food, alcohol and tobacco must always be cleared through customs regardless of which store they come from. The same applies to goods over 3000 kronor per item and goods with restrictions.
You are exempt from customs duties if you buy goods under 3000 SEK from a VOEC-registered store, with the exception of food and goods with restrictions. Gifts under 1000 SEK sent from private person to private person are also exempt, but this does not apply to gifts from online stores.
Businesses must pay customs duties when importing goods for business purposes, importing machinery, equipment or raw materials, importing for resale, temporarily importing with subsequent re-export, and re-importing after repair abroad.
Who is responsible for customs clearance?
It is always the importer who has the legal responsibility for the goods to be cleared correctly. The importer is either the private individual who receives the goods, the business that orders them, or the person listed as the recipient.
The customs clearance itself can be carried out by the Post Office or a courier company for a fee, a freight forwarder or carrier, or the importer himself. Private individuals can use the Customs Administration's self-service solution to clear customs themselves. Even if a third party carries out customs clearance, it is the importer who is responsible for the accuracy of the information.
This is how customs clearance works in practice
When the goods arrive in Norway, the carrier receives the shipment at the border and places the goods in a customs warehouse. The freight forwarder, Posten or importer then sends an electronic customs declaration to the Customs Administration via the TVINN system. The declaration is given an MRN number that serves as a reference.
Customs duties, fees and VAT are then calculated. This includes any customs duty if applicable, VAT of normally 25 percent, and special fees for goods such as alcohol, tobacco or sugar. The calculation is made of the value of the goods including shipping and any customs duties.
For businesses, the fees are paid via customs credit or cash. Private individuals pay to the Post Office or the freight forwarder upon collection or via invoice. Once the fees are paid, the goods are released and delivered to the recipient or picked up at a delivery point.
VOEC shipments skip this entire process and are delivered directly. Standard customs clearance normally takes 1-3 days, but may take longer in complicated cases or with inadequate documentation.
Customs declaration: What must be stated?
A customs declaration contains information about the goods, commercial details and parties involved. The goods must include a description, customs number (HS code), quantity and weight, and the value of the goods in Norwegian kroner.
The commercial information includes the invoice from the seller, country of origin, shipping cost and insurance. The sender and recipient must be specified with their personal identification number or corporate registration number, along with any customs representative.
The declaration is submitted electronically via TVINN, which is the Swedish Customs system, and provides an MRN number as a reference for the shipment.
Customs, fees and VAT
All imported goods are subject to Norwegian VAT. The rate is 25 percent for most goods and 15 percent for foodstuffs such as food and beverages. VAT is calculated on the total value of the goods including shipping costs, insurance, any customs duties and any special fees.
An example: Shoes for 2000 SEK plus shipping of 150 SEK gives a calculation basis of 2150 SEK. With 25 percent VAT, this amounts to 537.50 SEK in VAT.
Most goods are not subject to customs duties in Norway. Customs duties mainly apply to clothing and textiles, food and nutritional products, and certain industrial goods. The customs duty rate varies from 0 to over 30 percent depending on the type of goods (customs number), country of origin and any free trade agreements. You can use the Customs Tariff search service to find the correct rate for your goods.
Special fees are added to certain types of goods. Alcohol is taxed at SEK per volume percent and liter, tobacco at SEK per unit, and sugar and sweeteners at SEK per kilogram. Beverage packaging and appliances with greenhouse gas also have their own special fees. The Swedish Tax Agency has a complete overview of all special fees.
Even if a product has zero duty, VAT must always be calculated. Zero duty applies to many industrial goods and electronics, goods from countries Norway has free trade agreements with, and certain raw materials.
Customs tariff and product classification
All goods are classified according to the Customs Tariff with a tariff number, also called an HS code. The correct tariff number determines the tariff rate (from 0 to over 30 percent), whether the goods have import restrictions, any quotas and licensing requirements, and how the goods should be registered in statistics.
Incorrect classification can have serious consequences. It can lead to recalculation of duties and fees, fees and interest, delays in extradition, and possible sanctions for repeated errors. Customs can check and change the classification if it is incorrect.
Customs clearance of special goods
Food and nutritional products are always considered food and are not covered by the VOEC scheme. They have 15 percent VAT and may have customs duties depending on the type of product. Some foods such as meat and dairy products may have import restrictions. The customs clearance fee at Posten is 299 SEK for food.
Alcohol has high special fees that can amount to several thousand kronor per bottle, and strict quotas apply. From 2026, it is prohibited to order alcohol from foreign online stores, alcohol is only allowed when traveling. Tobacco has a special fee per unit and a ban on cross-border distance sales from 1 January 2026. This means that you can no longer order tobacco products from foreign online stores.
Importing vehicles such as cars and motorcycles requires special documents such as certificates and COC. A one-time fee is calculated by the Swedish Road Administration, and the vehicle must undergo technical approval. Customs clearance is done with a separate customs number for the vehicle.
Dietary supplements are considered food and must always be cleared through customs. Medicines may require a prescription or approval from the Swedish Medical Products Agency. Doping agents are prohibited and will be confiscated by Customs.
Restricted goods such as weapons and ammunition, narcotics and doping agents, endangered species (CITES), fireworks and certain chemicals may require special permits for import. Check the Customs website for a complete overview of prohibitions and restrictions.
Quotas and duty-free limit
The duty-free limit only applies when you travel with goods in your luggage. In this case, you can bring goods worth up to 6,000 kronor in total, provided that they are for your own use and do not include alcohol, tobacco or food. When shopping online, the duty-free limit no longer applies – from 2024 you will have to pay VAT from the first kronor.
Private individuals shopping in Sweden can bring alcohol, beer, wine and spirits within established quotas that are regulated by liter and volume percentage. Use the Swedish Customs Agency's Quota app to check exactly what you are allowed to bring. For other commercial goods, a value limit of SEK 6,000 applies. If the quota is exceeded, the entire amount of the goods must be cleared through customs.
Gifts from private individuals to private individuals are duty-free up to 1000 SEK per recipient, provided that the package is marked as a gift. This does not apply to alcohol, tobacco and food. Gifts sent directly from online stores are considered regular purchases and must be cleared through customs.
Common mistakes during customs clearance
A common mistake is that the seller indicates an undervalued value on the package, often marked as ”gift” or ”sample.” Customs may require documentation, and an incorrect value results in an incorrect VAT calculation that can lead to a subsequent charge.
Inadequate documentation is also a problem. If an invoice is missing or incomplete, or a certificate of origin is not attached, this leads to delays and additional fees.
Incorrect customs numbers are another challenge – if the importer or freight forwarder uses the wrong HS code, it can result in the wrong duty rate. Customs can recalculate if they discover the error.
Many people misunderstand the VOEC scheme. They believe that all goods under 3000 SEK are duty-free, but this only applies to VOEC-registered stores. Food must always be cleared through customs regardless. Another misconception is that ”the freight forwarder arranges everything”. Even if the freight forwarder does the customs clearance, it is the importer who is legally responsible for correct information.
Double VAT charging occurs when you pay VAT in a VOEC store, but Posten also charges VAT upon arrival. This is usually due to incorrect labeling by the sender. The solution is to contact the online store for a refund.
How much does it cost to clear goods?
For private individuals shopping online, the following prices apply in 2024: VOEC-registered goods under 3,000 SEK cost zero SEK in customs clearance fees because they do not require customs clearance. Other goods between 0 and 3,000 SEK have varying fees based on value. Food, goods with a special fee and goods over 3,000 SEK cost 299 SEK to clear customs at Posten. If you clear customs yourself via the Swedish Customs Agency's solution, it costs 149 SEK plus your own work.
For businesses, the fee varies depending on which freight forwarder you use and which service you choose. Contact the freight forwarder directly for prices.
A couple of examples of what it costs to clear goods.
If you buy shoes for 2500 kronor from a VOEC-registered store, you pay 625 kronor in VAT directly in the online store. With shipping of 200 kronor, the total price is 3325 kronor, and you pay zero kronor in customs fees.
If you buy the same shoes from a non-VOEC store for 2500 SEK with 200 SEK in shipping, the VAT base will be 2700 SEK. With 25 percent VAT, it will be 675 SEK in VAT, plus 149 SEK in customs duty. In total, you pay 3524 SEK.
A dietary supplement for 800 SEK with 100 SEK in shipping gives a VAT basis of 900 SEK. With 15 percent VAT (food) it becomes 135 SEK, plus 299 SEK in customs duty since dietary supplements are always considered food.
In total you pay 1334 SEK.
Use the Swedish Customs import calculator for exact calculations on your own goods.
Clear customs yourself? Is it worth it?
Clearing customs yourself saves you 150 SEK in fees because Posten charges 299 SEK while clearing customs yourself costs 149 SEK. You also get full control over the process and can do it whenever you want.
The disadvantages are that it requires your own work and time. You have to find the right customs number yourself, calculate fees correctly, and the process requires a personal identification number and login with BankID.
If you are going to clear customs yourself, go to Toll.no's self-service solution and log in with BankID. There you register the shipment with the MRN number or tracking number, enter the product details and value, calculate and pay fees, and can then collect the goods.
It is recommended to clear customs yourself if you import frequently, the amount is high so that the savings are greater, or you have time to familiarize yourself with the system.
Frequently asked questions about customs clearance
Do I have to pay customs duty on goods from Sweden?
Sweden is a member of the EU, while Norway is outside. This means that you usually have to pay VAT of 15 or 25 percent, and some goods such as clothing and food also have customs duties. If you shop in a VOEC-registered store for less than 3,000 kronor, you avoid the customs clearance process, but you still have to pay VAT directly in the store.
What does it mean that a product is customs cleared?
This means that the goods have been declared to Customs, customs duties, fees and VAT have been calculated and paid, the goods are approved for import, and they are ready for release.
How are customs duties and VAT calculated?
VAT is calculated on the value of the goods plus freight, insurance, customs and special fees, multiplied by the VAT rate of 15 or 25 percent. Customs duties vary by type of goods and country of origin – use the Customs Tariff to find the correct rate.
Can I clear customs myself?
Yes, both private individuals and businesses can clear customs themselves. Private individuals use Toll.no's self-service solution, while businesses can use TVINN or the Customs Administration's other portals.
What do I do if I receive double VAT?
If you paid VAT in a VOEC store but Posten also charges VAT, you must contact the online store as they are responsible for the error. Ask for a refund of the VAT paid in the store, and keep all documentation such as receipts and customs paperwork.
Can I get a refund if I return the item?
Yes, you can apply to the Swedish Customs for a refund of customs duties and fees upon return. The application must be submitted within three years. The Swedish Customs will not refund amounts under 100 SEK, and customs clearance fees to the freight forwarder will not be refunded.
How long does customs clearance take?
VOEC goods do not require customs clearance and are delivered immediately, normally within 1-5 days in total. Standard customs clearance takes 1-3 business days after the goods have arrived in Norway. Complicated cases or inadequate documentation may take 5-14 days.
What happens if I don't pick up the item?
The goods are held in a customs warehouse for 14 days. After this, they are returned to the sender. You will still have to pay customs duties and any storage costs.
Summary
For private individuals shopping online, the most important thing is to check whether the store is VOEC-registered so that you see the total price with VAT included. Goods under 3000 SEK from VOEC-registered stores are exempt from customs duties, but food, alcohol and tobacco must always be cleared through customs. There is no duty-free limit for online shopping anymore – VAT must be paid from the first krona from 2024.
For businesses, you are responsible for correct declaration even if a freight forwarder does the job. Consider applying for a customs credit for easier payment, always use the correct customs number, and remember that VAT-registered businesses only pay customs duty and special fees upon import.
Generally, customs clearance is mandatory when importing into Norway. Always provide correct information, check which fees apply to your type of goods, and use the Customs Administration's tools such as the import calculator, customs tariff and self-service solution.