If you have lived abroad continuously for more than one year, you may bring most of your household effects to Norway free of duties and taxes.
| 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 your household effects free of duties and taxes if
- you have been abroad continuously for at least one year
- you have owned and used the objects during your stay abroad, and you will continue to use them in Norway
- you are importing the objects in connection with moving to Norway
In order to be exempt from customs and duty, you must introduce the household goods within a reasonable time after the transfer. For recreational boats, you have to import the boat within one year after moving to Norway, see below.
The household goods must be for personal use. Except from boats, there are no specific deadlines for how long you have to keep the household goods before it can be sold without letting the customs and tax exemption lapse.
You have to submit the declaration to Norwegian Customs when you arrive in Norway to declare your household goods. If you are unable to be present during customs processing, and you have a friend or another private person transporting your removals, you must ensure that whoever is transporting the goods for you can present the declaration that is signed by you. If you are using a professional removals company, they will ensure your removals are Customs cleared by using a Customs broker/agent. The goods will not be processed until the declaration has been submitted and correctly filled in.
In order to simplify customs processing, you have to make an inventory list of your household goods. It does not have to be very detailed. Example:
- Box 1 – Clothing
- Box 2 – Kitchenware
- Box 3 – Toys
- 1 Sofa
- 1 TV
The value of the household goods is of no relevance to the relief from import duties and taxes.
The relief from customs duty also applies to import value-added tax (VAT).
Certain goods have special import rules
- Vehicles are not exempt from duties and taxes in connection with moving.
- Recreational boats may be imported subject to certain conditions.
More information on importing boats. - Occupational equipment is not exempt from duties and taxes in connection with moving and must be declared.
- Food products are not exempt from duties and taxes in connection with moving and must be declared. There are also separate rules for the import of certain food products.
More information on the import of food products on the Norwegian Food Safety Authority website. - Alcohol and tobacco are not exempt from duties and taxes in connection with moving. If you are travelling with the moving load, you may however bring the same duty free quota as other travellers.
More information on the alcohol and tobacco quota. - Weapons. You must have a permit from the police. More information at politi.no (Norwegian).
- Plants. There are restrictions on the import of plants.
More information at mattilsynet.no. - Animals. You must contact the Norwegian Food Safety Authority to check which restrictions apply (for example requirements toward care of pets and vaccinations).
More information at mattilsynet.no.