Norwegain Customs
For the Norwegian market there are different rules for different products. At ‘Toll og avgiftsdirektoratet’ web page www.toll.no you will find all the information needed to estimate what it will cost to import a vehicle to Norway. The page also includes a Calculator that will automatically calculate the taxes for you. Below you will find a summary for each vehicle group that will help estimate your taxes for import. Even though we always try to stay updated on the governments import regulations, changes do occur without notice so always keep yourself updated on www.toll.no
Automobiles
Cars over 30 years old are considered ‘Classics’ (veteran) and are therefore exempt from a lot of taxes. The following is what you need to pay for a classic car imported into Norway.
· Tax (moms 25%) on the value of the car
· Tax (moms 25%) on freight and insurance charges
· One time fee (vrakpant + stykkavgift) NOK 4447Following is an example of what a classic car could cost you.
1966 Mercedes Benz 250 SL.
Purchase price $ 12,000 NOK @ 6.00 = Kr 72,000 Moms = Kr 18,000
Freight + Ins $ 1,200 NOK @ 6.00 = Kr 7,200 Moms = Kr 1,800
One time fee Kr 4,447
Total Kr 24,247
Note: The Tax (25% moms on purchase price) is due when vehicle arrives in Norway. The one time fee is due when the car is registered.
Cars under 30 years old are subject to taxes depending on several factors.
At www.toll.no you will find two methods for calculating the taxes on your car. Deciding on which method to use depends on several factors and this is very well explained under innførsel av kjøretøy . A Calculator to help assist you with the calculations is also available here. But before you start calculating the taxes on your car you need to know a few specifications on your vehicle. Here is a list of what you need to know before you start.
· Weight of vehicle
· HP or KW
· Engine volume
· Date or year when first time registered
· CIF value, which is what you paid for the vehicle + freight and insurance cost.
Note: Only the Tax (25% moms on purchase price) is due when vehicle arrives in Norway. The rest of the taxes are due when the car is being registered.
To help find some of these values for your car here in the US you may use the following website as a resource or contact us so we can assist you.
Motorcycles
Motorcycles over 30 years old fall under the same category and requirements as the classic (veteran) cars. The difference is a slightly cheaper one time fee. At www.toll.no you will find all the information you need. In addition, the Calculator also has a motorcycle feature.
· Tax (moms 25%) on the value of the motorcycle
· Tax (moms 25%) on freight and insurance charges
Following is an example of what a classic motorcycle could cost you in taxes
1975 Harley Davidson FLH.
Purchase price $ 8,000 NOK @ 6.00 = Kr 48,000 Moms = Kr 12,000
Freight + Ins $ 600 NOK @ 6.00 = Kr 3,600 Moms = Kr 900
One time fee Kr 3,147
Total Kr 16,047
Note: The Tax (25% moms on purchase price) is due when motorcycle arrives in Norway. The one time fee is due when the motorcycle is registered.
Motorcycles under 30 years old are treated in the same manner as cars under 30 years old. At www.toll.no you will find two methods for calculating the taxes on your motorcycle. Deciding on which method to use depends on several factors and this is very well explained under innførsel av kjøretøy. A Calculator to help assist you with the calculations is also available here. But before you start calculating the taxes on your motorcycle you need to know a few specifications. Here is a list of what you need to know before you start.
· HP or KW
· Engine volume
· Date or year when first time registered
· CIF value, which is what you paid for the vehicle + freight and insurance cost.
Note: Only the Tax (25% moms on purchase price) is due when motorcycle arrives in Norway. The rest of the taxes are due when the motorcycle is being registered.
Boats
Boats that are being imported to Norway from the U.S are subject to the following taxation:
· Marine engine tax (Kr 140 pr 1 HP)
· Marine tax is added to purchase price of vessel together with Freight and insurance cost.
· The final value is then subject to tax (25% moms)
The following is an example of import taxes on a boat to Norway:
2002 Sea Ray 26 Sundancer. HP 260, $45.000, freight $4000 insurance $300
Purchase price $ 45,000 NOK @ 6.00 = Kr 270,000 Marine engine tax (Kr140 X 260HP) Kr 36,400 Freight + Insurance $ 4,300 NOK @ 6.00 = Kr 25,800 Moms (25% of Kr 332,200) Kr 83,050
Total Taxes to be paid: Marine engine tax Kr 36,500 + Moms Kr 83,050 = Kr 119,550
The following links are helpful when getting familiar with taxation on boats.
Taxes on Marine engines in Norway
Personal effects and Parts
Personal effects and moving goods are free from taxes if you have moved out of Norway for more than one full year. All personal effects should be owned and used by the declarer during the stay. All items should carry some sign of being used. If you meet all these requirements you can import your personal effects free from taxes to Norway.
New items that do not show signs of being used are subject to 25% tax (moms) of purchase value when brought into the country. As well are parts that do not fall under the personal effect category. At www.toll.no you will find all information necessary to declare your personal effects.
All parts are subject to 25% tax (moms) on purchase value when declared in Norway.