Samples
No customs duty or value-added tax shall be calculated upon the import of samples, etc. A condition for exception is that the item has negligible value.
For further information on tax exception for samples please see the VAT Handbook (only in norwegian).
The Norwegian Tax Administration took over the administrative responsibility for value-added tax on imports from January 1, 2017. You can find more information on the Tax Authorities’ website.
Updated: 13/02/2025