Here you will find examples of the calculation of value added tax on goods, with and without customs duty.
| Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023. |
Example of goods where you only pay or report value added tax (VAT)
|
Building materials, purchase price |
NOK 20,000 |
|
Shipping costs |
NOK 850 |
|
Insurance |
NOK 500 |
|
Customs duty |
NOK 0 |
|
VAT (21,350 x 25%) |
NOK 5,338 |
|
Total |
NOK 26,688 |
If you use a shipping agent, you must also pay the shipping agent for the services he has performed for you (such as customs clearance, transport or storage of goods).
Example of goods where you pay or report value added tax (VAT) and customs duty
|
Trousers, purchase price |
NOK 50,000 |
| Shipping costs | NOK 500 |
|
Insurance |
NOK 100 |
| Customs duty (50 600 x 10.7 %) | NOK 5,414 |
| VAT (56,014 x 25 % ) | NOK 14,004 |
| Sum | NOK 70,018 |
If you use a shipping agent, you must also pay the shipping agent for the services he has performed for you (such as customs clearance, transport or storage of goods).
If you are registered in the VAT Register, you must calculate and report the value added tax yourself to the Norwegian Tax Administration.