The general rule is that you must pay value added tax when goods are imported. Nevertheless, in some cases you can obtain an exemption. You, as the importer, must document that the conditions for the possible exemption are met.
Here you find a list of goods that are completely or partially exempt from value added tax. Note that you must meet certain conditions in order to obtain an exemption from value added tax on import.
List of goods that may be exempt from value added tax
- Aircraft (in Norwegian)
- Damaged goods
- Electric vehicles
- Goods for use in means of transport (in Norwegian)
- Goods for the representative missions of foreign powers and international organisations
- Goods for technical and scientific use
- Goods from special areas and goods that you re-import (in Norwegian)
- Goods of an educational, scientific or cultural nature
- Samples of goods (in Norwegian)
- Stamps, bills and coins (in Norwegian)
- Vessels (ships)
- Works of art