TollAgent AS is a customs agency in Norway providing customs clearance services for businesses importing goods from the EU and other countries into Norway. We assist with import customs clearance, customs declarations and the correct handling of taxes and duties related to imports. If imported goods are subject to additional charges, such as Norwegian excise duties (særavgift), it is important to declare the goods correctly and apply the appropriate rules during customs clearance.
When importing goods into Norway, in addition to VAT (MVA) and possible customs duties, certain products may also be subject to særavgift. This is a Norwegian excise duty imposed on specific categories of goods.
TollAgent AS helps businesses and private individuals with customs clearance in Norway and with determining which taxes, duties and other charges may apply to a particular import.
What Is Særavgift in Norway?
Særavgift refers to Norwegian excise duties imposed on specific categories of products. The Norwegian excise duty system includes several different types of taxes and charges depending on the type of goods.
These duties may serve different purposes, including reducing the consumption of certain products, addressing environmental impacts and generating government revenue.
Paying Norwegian import VAT therefore does not automatically mean that all taxes and duties related to the imported goods have been settled.
Which Goods May Be Subject to Excise Duties in Norway?
Products for which Norwegian excise duty rules should be carefully checked include, among others:
- alcohol and alcoholic beverages,
- tobacco products,
- certain nicotine-containing products,
- petrol and other fuels,
- mineral oils,
- certain gases and energy products,
- products subject to CO₂-related taxes,
- lubricating oils,
- certain chemical products,
- certain types of packaging and other goods subject to specific tax regulations.
The categories of products and applicable rates may change. For this reason, importers should not rely solely on information from previous imports of similar goods.
Importing Goods from the EU to Norway and Norwegian Excise Duties
Norway is not a member of the European Union. Therefore, shipping goods from an EU country to Norway constitutes an export from the EU and an import into Norway.
The goods must be correctly declared for customs clearance in Norway.
Depending on the type of product, an import may be subject to:
- Norwegian VAT (MVA),
- customs duties,
- Norwegian excise duties (særavgift),
- other charges depending on the type and intended use of the product.
The fact that goods originate from an EU country does not automatically exempt them from Norwegian excise duties.
When Do You Have to Pay Særavgift?
Whether excise duty is payable depends primarily on the type of product being imported and the regulations applicable to that product.
Particular attention should be paid to products such as alcohol, tobacco products, nicotine products, fuels and certain energy products.
Before submitting a customs declaration, it is therefore important to determine exactly what the imported product is and which customs tariff code should be used.
Incorrect classification may result in taxes and duties being calculated incorrectly during the import process.
How Are Excise Duties Calculated in Norway?
Norwegian excise duties are not calculated using one universal rate.
The calculation method depends on the specific type of product. The tax may, for example, be based on:
- number of litres,
- weight of the product,
- number of units,
- alcohol content,
- type of fuel,
- technical characteristics of the product,
- content of specific substances.
This means that two commercially similar products may be subject to completely different tax rules.
For customs clearance in Norway, it is therefore essential to use the correct customs tariff code (HS code / commodity code) and provide an accurate description of the goods.
Are There Exemptions from Norwegian Excise Duties?
Norwegian regulations include certain exemptions and exceptions. However, these depend on the specific type of product, its intended use and whether particular conditions are met.
It should not be assumed that a product is exempt from excise duty solely because of its intended use.
In some cases, appropriate documentation confirming how the product will be used may be required. Additional formal requirements may also apply.
Why Is Correct Customs Clearance So Important?
Incorrect customs declarations can lead to problems during import or during a subsequent customs inspection.
This is particularly important when an incorrect customs tariff code has been used, a required excise duty has not been declared, or incomplete information about the product has been provided.
Possible consequences may include:
- additional taxes or duties,
- delays in customs clearance,
- additional inspections,
- goods being held by the authorities,
- additional charges or penalties.
For products subject to Norwegian excise duties (særavgift), it is therefore particularly important to prepare the documentation correctly before submitting the import declaration.
Customs Agency in Norway – TollAgent AS
TollAgent AS is a customs agency in Norway providing professional customs clearance services for businesses and private individuals.
We assist companies exporting goods to Norway as well as businesses operating on the Norwegian market.
Our services include:
- import customs clearance in Norway,
- export customs clearance from Norway,
- customs declarations,
- transit procedures,
- customs classification and HS codes,
- customs clearance documentation,
- declarations for goods subject to additional taxes and duties.
Our services are provided remotely, which means that we can handle customs clearance throughout Norway, regardless of where your company is located.
Are You Importing Alcohol, Tobacco, Fuel or Other Goods That May Be Subject to Norwegian Excise Duties?
Contact TollAgent AS before shipping the goods. We can review the documentation required for customs clearance and help you prepare the correct customs declaration.
TollAgent AS – Customs Agency in Norway
Import, export and transit customs clearance – 100% remotely.
Mobile: +47 919 07 836
Email: post@tollagent.no
Web: www.tollagent.no
Organisation No.: 934 390 652
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