Private importation of alcohol in consignments

Private individuals may import beer, wine, spirits and other alcoholic beverages for private use without applying for permission.

Age limit and alcohol percentage

In order to import alcoholic beverages, you must be over 18 years of age. For spirits or other beverages above 22% alcohol by volume, you must be over 20 years of age.

It is illegal to import alcoholic beverages containing more than 60% alcohol by volume.

What is private importation?

To be considered a private import, the person must be the only importer, both formally and in reality. The alcoholic beverage must be intended for use in a private context, for example for personal use or to the family.

It is not considered private importation if several private individuals make an agreement on a joint import where one person is responsible for the order. It is also not considered personal use if the person receiving the alcoholic beverage, which another person has imported, pays for it, or provides other services in return. There is no one other than the buyer, the seller abroad and a transporter, who can be involved in the sale and delivery process.

Declaration for the procedure for release for free circulation

The carrier will normally declare the consignment for the procedure for release for free circulation. The carrier or forwarding agent will pay taxes and customs dutieson your behalf.

If you wish to declare the consignment yourself, you must make an agreement with the transporter. When the shipment arrives, the transporter will send you a message that the shipment is registered in its customs warehouse. The message contains, among other things, the registration number the shipment has in the customs warehouse of the carrier. To declare the goods, you must go to the nearest customs office to pay taxes and duties. Thereafter, you must contact the carrier to arrange delivery or collection of the shipment.

Calculation of duties and taxes

This is what you must pay when importing alcohol:

Alcohol tax
Packaging tax
Environmental tax (new from 1.1.2024)
Freight
VAT
In some cases,customs duties
Any declaration fee to shipping agent/declarer (e.g., the postal service) according to their rates.

Alcohol tax

To calculate the alcohol tax, you must know the alcoholic strength of the beverage you wish to import. There are five different tax rates:

Tax rates for alcohol tax (rates from 2024)

Alcoholic beverage	Alcohol by volume	NOK
Spirits based	above 0.7	8,77 per percentage alcohol by volume and litre
Light beer and other beverages	above 0.7 up to and including 2.7	3,53 per litre
Light beer and other beverages	above 2.7 up to and including 3.7	13.28 per litre
Beer and other beverages	above 3.7 up to and including 4.7	22.99 per litre
Wine and strong beer	above 4.7 up to and including 22.0	5,14 per percentage alcohol by volume and litre
Spirits	above 22.0 up to and inkluding 60	8,77 per percentage alcohol by volume and litre

VAT

Vat on alcohol is 25 per cent of the total amount when you sum the
price of the product +
any duty and other taxes +
freight +
any insurance +
any fees, commissions or similar.

Some calculation examples of duties (rates from 2024)

Wine, one case (12 psc, 0.75 litre, 13% alcohol by volume)

Purchase price:	NOK 600.00
Freight:	NOK 300.00
Special taxes:
- alcohol tax, NOK 5,14 per percentage alcohol by volume and litre	NOK 601, 28
- environmental tax on beverage container (glass), NOK 6,46 per packaging unit	NOK 80, 52
- base tax on single-use container, NOK 1,38 per packaging unit	NOK 16.56
VAT 25%	NOK 399,61
Total due for payment:	NOK 1997,97

Beer, one case (24 pcs 0.33 litre, 4.7% alcohol by volume)

Purchase price:	NOK 120.00
Freight:	NOK 300.00
Special taxes:	NOK 182,08
- alcohol tax, NOK 22,99 per liter	NOK 175, 43
- environmental tax on beverage container (metal), NOK 6.46 per packaging unit	NOK 161,04
- base tax on beverage container (metal), NOK 1.38 per packaging unit	NOK  33,12
Customs duty, NOK 1.28 per litre	NOK 10,14
VAT 25%	NOK 201,60
Total due for payment:	NOK 1007,98

Spirits, one case (12 pcs, 0.70 litre, 40% alcohol by volume)

Purchase price:	NOK 1 600.00
Freight:	NOK 300.00
Special taxes:
- alcohol tax, NOK 8.77 per percentage alcohol by volume and litre	NOK 2 946,72
- environmental tax on beverage container (glass), NOK 6.46 per packaging unit	NOK 80,52
- base tax on single-use container, NOK 1, 33 per packaging unit	NOK 16,56
VAT 25%	NOK 1 235,95
Total due for payment:	NOK 6179,75

In addition there is a declaration fee, but this depends on who is responsible for freight and declaration.