Refund due to return of goods

Return of goods to VOEC-registered online retailer

If you purchased the wrong goods, returned goods or demanded a refund for goods you purchased from an online retailer that is registered in the VOEC register, you must contact the retailer for a VAT refund.

Return of goods included in declaration with several recipients

Most goods for private individuals with a value of up to NOK 3000 including shipping, are declared at the same time as goods to several recipients in a joint declaration to Customs (previously called a collective declaration).

Norwegian Customs do not assess applications from private individuals for refunds in connection with the return of goods. In such cases, you must contact the freight forwarder/carrier that declared your consignment. This applies regardless of whether you are seeking a refund fro VAT, special taxes or customs duty.

If you are not sure which type of charges you have paid the freight forwarder/carrier can help you with that. The freight forwarder/carrier can also tell you if your consignment is declared as part of a permit to submit joint declarations for multiple recipients.

The following goods cannot be included in a joint declaration:

• foodstuffs (e.g. food, beverages, nutritional supplements and vitamins),
• restricted goods (e.g. medications, weapons, alcohol and tobacco)
• goods subject to special taxes (e.g. sugar, packaging, lubricants, appliances using greenhouse gases)

When can I apply to Norwegian Customs for a refund?

If your goods were purchased from an online retailer that is not registered in the VOEC register, and your consignment was not declared as part of a permit to submit joint declarations for multiple recipients, you may apply to Norwegian Customs for a refund of customs duty.

If you are seeking a refund for VAT and special taxes for goods you have returned, you must apply to the Tax Administration. Norwegian Customs only makes refunds for customs duty.

Most goods are exempt from customs duty, so it is highly likely that you should direct your claim to the Tax Administration. Only clothing made from textiles and some ready-made textile goods, such as bed linens, towels and curtains, are subject to customs duty upon importation.

Click here for an explanation of what the different taxes and charges are.