Have you inherited something from a deceased person who resides lived abroad? The items are then exempt from Norwegian customs duty and value added tax if you import them to Norway.
| 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. |
You may import inherited objects free of duties and taxes if
- the object has been used and owned by the person who has bestowed the inheritance on you (testator).
- the testator was resident abroad when he or she died.
- you are resident in Norway when you receive the inheritance.
Send an application
If you want to know whether you can obtain an exemption from customs duty and value added tax on the importation of inherited objects, send an application for customs duty exemption to the Movement of Goods Division.
You should submit the application for exemption before importing the goods to Norway. The application must include documentation that the conditions mentioned above are fulfilled. This could include a certificate of probate, will and testament, death certificate, proof of residence, accounting records and other documentation. The documentation must be confirmed by the probate court or corresponding public authority in the country where the deceased was resident. The response to the application for exemption from customs duty is to be submitted to the customs authorities when you import and declare the goods at the border.
For cars and other vehicles you must also present the original vehicle registration or a certified copy of the vehicle registration that proves that the vehicle was registered by the deceased.
Send the application to the Movement of Goods Division.
Not exempt from duties and taxes
The following is not exempt from customs duty and value added tax:
- alcohol
- tobacco
- objects that have been used in the business activities of the deceased
- objects that have been received as an advance inheritance