Importing goods to Norway involves more than ordering products from abroad. Before the goods arrive, businesses need to think about documentation, customs declaration, product classification, customs duty, VAT, and who will handle the customs process.
This guide explains the main steps in a clear and practical way for businesses that are importing goods into Norway for the first time.
[Image placeholder: A simple illustration showing the import journey from supplier, to transport, to customs declaration, to sale in Norway.]
What to prepare before ordering goods#
Before placing an order, an importer should make sure the business understands:
- how the goods will be declared
- which documents will be required
- what taxes and duties may apply
- whether the goods are allowed to be imported
- who will handle customs formalities
If these points are not clarified early, the shipment can be delayed, become more expensive than expected, or be stopped for missing or incorrect information.
Use a customs representative if needed#
Many businesses use a customs representative to submit declarations on their behalf.
A customs representative can be a person or company, such as a freight forwarder, that is authorised to act for the importer in customs matters. For a new importer, this can make the process easier because the representative can help with declaration work and required documentation.
Useful link:
- About customs representatives: https://www.toll.no/no/verktoy/regelverk/handboker/tollavgiftshandboken/8/8-9/
Check transport terms and who pays for what#
When buying goods from abroad, it is important to understand the agreed delivery terms. For example, goods purchased under CIP (Carriage and Insurance Paid to) normally include shipping and insurance in the agreed price structure.
The delivery term matters because transport and insurance costs can affect customs value and the final import cost.
Useful link:
Make sure the goods are genuine and lawful#
Importers should take steps to avoid counterfeit or pirated goods. Norwegian Customs may inspect, detain, and notify rights holders when goods appear to infringe intellectual property rights.
This is especially important when importing branded or design-sensitive goods. Even if the importer did not intend to infringe rights, the shipment can still be stopped.
Useful links:
- Information about counterfeit goods: https://www.velgekte.no/
- Intellectual property rights and Customs: https://www.toll.no/no/varer/piratkopier/immaterielle-rettigheter-ipr
Find the correct commodity code#
One of the most important steps in the import process is classification.
In customs, classification means finding the correct commodity code for the goods in the Customs Tariff. The commodity code determines which rules and rates apply to the goods. In the Norwegian tariff, commodity codes are eight digits long, where the first six digits are international and the last two are national.
Getting the classification wrong can lead to incorrect duty, VAT, or missing restrictions.
Useful link:
- Search the Customs Tariff: https://tolltariffen.toll.no/tolltariff
Check whether customs duty applies#
After finding the correct commodity code, the importer should check whether the goods are:
- subject to customs duty
- eligible for reduced duty
- eligible for duty-free treatment under a trade arrangement
One example is cotton clothing imported from China. Even though China is covered by the Norwegian GSP system, the clothing in that example is still subject to customs duty because the relevant commodity codes are included in an exemption list under that scheme.
The practical lesson is that businesses should not assume goods are duty-free simply because the exporting country is part of a trade preference arrangement. The specific commodity code must also be checked.
Useful link:
- Norwegian Customs information about the GSP scheme and tariff search tools: https://tolltariffen.toll.no/tolltariff
Understand what costs make up the customs value#
The customs value is important because it forms the basis for calculating duties and taxes.
The customs value can include:
- the price paid or payable for the goods
- transport costs to Norway
- insurance
- packaging costs and similar costs
- certain fees, royalties, or commissions
The exact customs value affects how much import VAT and any customs duty will be charged.
Know the difference between a pro forma invoice and a commercial invoice#
Documentation is a common reason shipments are delayed. It is important to understand the difference between two invoice types.
Pro forma invoice#
A pro forma invoice is typically used when goods are sent without payment, such as:
- gifts
- returns
- samples
- promotional materials
Commercial invoice#
A commercial invoice is required when the shipment is an ordinary sale or purchase. It should show key details about:
- sender
- consignee
- shipment contents
- quantity
- value
- payment terms
For normal commercial imports, Norwegian Customs may require a commercial invoice to establish the correct customs value.
Useful link:
- Invoice course for businesses: https://www.toll.no/no/bedrift/kurs-og-opplaring/e-laring/fakturakurs-for-bedrifter/
Be ready for document control#
Even when a shipment has been declared, Norwegian Customs may stop it for document control. If that happens, the importer or customs representative may need to provide:
- invoices
- transport information
- supporting documents for the declaration
Having the documents ready in a clear and consistent format can reduce delays.
Plan for customs duty and VAT#
Importers should calculate likely import costs before ordering goods. Depending on the goods, total costs can include:
- customs duty
- import VAT
- transport
- insurance
- customs representative fees
- other import-related expenses
For example, VAT can be calculated on a value that includes the goods, freight, insurance, and customs duty. That is a useful reminder that the final landed cost may be significantly higher than the supplier’s sale price alone.
Statistical value#
Statistical value is the value of the goods at the time they cross the Norwegian border. Customs duty, VAT, and other taxes are not included in statistical value.
A practical import checklist#
Before importing goods into Norway, it helps to work through this checklist:
- confirm that the goods can legally be imported
- avoid counterfeit or infringing products
- agree on delivery terms with the supplier
- decide whether to use a customs representative
- find the correct commodity code
- check whether customs duty applies
- estimate VAT and total import costs
- collect the right invoices and supporting documents
- be ready to provide documents if Customs asks for them
Summary#
A smooth import process starts long before the goods arrive in Norway. Businesses should understand classification, customs value, invoices, duties, VAT, and the role of the customs representative before placing an order. Good preparation reduces the risk of delays, incorrect declarations, and unexpected costs.
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