Duty and tax free quota
Personnel serving on board ferries, aircraft, and other means of transport in international traffic can bring with them 40 cigarettes or 100 grams of other tobacco products and 100 sheets of cigarette paper free of customs duties and taxes once every 24 hours. They can also import goods, other than alcohol,up to a value of NOK 500.
Persons who have completed their active service abroad and have not performed any work on board on the journey back to Norway may import a tax-free traveler’s quota as long as their total travel absence has been for at least 24 hours.
Vessel personnel
Crew members are permitted to store these highly taxed goods when docked in Norway:
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1 litreof spirits
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1 litreofwine
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200 cigarettes or 250 grams of other tobacco products
The person in charge of the vessel is permitted to store up to:
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2litres of spirits or wine
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400 cigarettes or 400 grams of other tobacco products
Highly taxed goods beyond this shall:
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either be declared on arrival to Norway or,
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stored under lock and key in the ship's provision stores.
Off duty:
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Spirits, wine, cigarettes, and other tobacco products that are left onboard in the vessel in connection with off duty periods, shall be stored under lock and key in the ship’s provision stories.
Crew members and the person in charge of the vesselare obligated to list highly taxed goods beyond the permitted quota on the crew declaration.
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Section 5-9-8 to 5-9-13 of the Movement of Goods Regulations.
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Section 6-2-1 of the Customs Duty Regulations.
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Section 7-5-1 of the VAT Regulations cf. Section 7-5 of the VAT Act (regulations only in Norwegian)