There are customs duties on some clothes, while shoes are exempt from customs duties. You must pay 25 per cent value added tax (VAT) when importing clothing and shoes to Norway.
Value added tax
If you shop from an online store that is not registered in the VOEC scheme, you must pay import duties upon importation. There may be a fee from the company that performs the declaration of goods for you.
Customs duty
Clothing is one of the few types of goods that may be subject to customs duties. Tariff rates vary according to type of garment. The customs duty rate for ordinary garments can be found in the import calculator. There is no customs duty on shoes.
Customs clearance fee
The carrier, such as Posten, generally demands payment for customs clearance work (often called price for simplified customs clearance/customs clearance fee/handling fee). This is not a fee to Norwegian Customs, but a payment to the carrier.
VOEC-register
The NOK 350 limit has been abolished from 1. October 2023.
A new payment scheme for Norwegian VAT for items up to NOK 3 000 purchased by private individuals abroad is the VOEC-register. You can check whether an online shop or e-marketplace is VOEC-registered here.