Refund in case of collection errors

Error on the part of a VOEC-registered online retailer

If VAT has been assessed twice for the same goods by a foreign online retailer that is registered in the VOEC register, you must contact the retailer in question for a refund. You will only be refunded for one of the two VATs assessed. You may also demand a refund if the online retailer collected VAT for goods that are exempt from VAT, such as a book.

Norwegian Customs are not involved in this process and should not be the addressee of refund claims in such cases.

Error 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 to correct such declarations. 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.

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

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?

If the error was not made by a VOEC-registered online retailer, and the consignment was not part of a declaration with multiple recipients, you can apply to Norwegian Customs for correction of the declaration. Please use the application form on Altinn to do so.