Importing a Car to Norway – Customs Clearance, VAT and Registration

Are you planning to import a car to Norway from Sweden, Germany, Poland or another country?

Before the vehicle can be registered and legally used in Norway, it must go through the required import and customs procedures.

Importing a vehicle involves several different authorities and stages. Customs clearance is only one part of the process – after import, the vehicle must also meet the requirements for approval, taxes and registration in Norway.

TollAgent AS provides customs clearance for cars and other vehicles imported into Norway. We prepare the customs declaration and help you complete the customs part of the vehicle import correctly.

How do I import a car to Norway?

A standard vehicle import can generally be divided into the following stages:

1. purchase the vehicle abroad,
2. arrange transport or drive the vehicle to Norway,
3. declare the vehicle when entering Norway,
4. complete Norwegian customs clearance,
5. pay Norwegian import VAT where applicable,
6. obtain approval of the vehicle in Norway,
7. calculate and pay the applicable registration taxes,
8. register the vehicle with the Norwegian Public Roads Administration (Statens vegvesen).

The exact procedure depends on the vehicle, country of origin, registration status and how it is transported into Norway.

Customs clearance when importing a car to Norway

When a vehicle is permanently imported into Norway, it must be presented and declared to Norwegian Customs (Tolletaten).

A customs declaration contains information such as:

• importer,
• seller/exporter,
• vehicle identification,
• VIN/chassis number,
• purchase price,
• country of export,
• customs value,
• and transport costs.

Correct documentation is essential because the information provided during customs clearance is used as the basis for calculating Norwegian import charges.

TollAgent AS can prepare and submit the customs declaration on behalf of the importer.

Do I have to pay customs duty on a car imported to Norway?

Norway does not normally impose ordinary customs duty on passenger cars.

However, this does not mean that importing a vehicle is tax-free.

Depending on the vehicle and circumstances, you may still have to pay:

• Norwegian import VAT,
• greenhouse gas tax on certain air-conditioning gases,
• scrap deposit tax,
• one-off registration tax (engangsavgift),
• and other applicable vehicle-related charges.

Different taxes are calculated and collected at different stages of the import and registration process.

VAT when importing a car to Norway

The ordinary Norwegian VAT rate is 25%.

For vehicles subject to import VAT, VAT is generally calculated on the vehicle’s customs value.

The customs value can include:

• purchase price,
• freight costs,
• insurance,
• and certain other costs incurred up to the Norwegian border.

This means that Norwegian VAT is not necessarily calculated only on the amount shown as the purchase price of the car.

Example

You purchase a used vehicle abroad for NOK 200,000.

Transport and insurance to the Norwegian border cost NOK 10,000.

The customs value may therefore be approximately:

NOK 200,000 + NOK 10,000 = NOK 210,000

If ordinary 25% import VAT applies:

NOK 210,000 × 25% = NOK 52,500 VAT

This is a simplified example. The actual customs value and taxes depend on the individual transaction and vehicle.

What about electric cars imported to Norway?

Electric vehicles are subject to special Norwegian VAT rules.

For qualifying electric passenger vehicles, the VAT exemption applies only up to the statutory value threshold. The part of the value exceeding the threshold is subject to VAT.

Because Norwegian rules for electric vehicles have changed several times in recent years, the tax calculation should always be checked using the rules applicable on the actual import date.

Customs clearance and subsequent vehicle registration are still required even where the vehicle benefits from a VAT exemption or reduction.

Buying a car in Sweden and importing it to Norway

Sweden is one of the most common countries from which vehicles are imported into Norway.

Although Sweden and Norway are neighbouring countries, Norway is not part of the EU customs union.

A vehicle transported from Sweden to Norway is therefore crossing a customs border.

The vehicle normally has to be:

• exported from Sweden where required,
• transported across the border with the correct documentation,
• declared to Norwegian Customs,
• customs cleared in Norway,
• and subsequently approved and registered in Norway.

The same basic principle applies to vehicles imported from other EU countries.

Importing a car from Germany to Norway

Germany is another popular market for vehicles imported into Norway.

Before transport, you should ensure that you have the required vehicle and purchase documentation.

Depending on how the vehicle is transported, you may also need:

• export registration plates,
• temporary insurance,
• export documentation,
• transport documents,
• or a transit procedure.

Once the vehicle reaches Norway, Norwegian import procedures apply.

Can I drive the car across the Norwegian border myself?

Yes, this may be possible, but the vehicle must have valid registration, licence plates and insurance for the journey.

You must also comply with Norwegian Customs requirements when entering Norway.

Do not assume that you can simply drive through the border and complete the customs formalities later.

The vehicle must be declared according to the applicable customs procedure.

If you are unsure which border procedure applies, contact us before starting the journey to Norway.

Transporting a car to Norway on a trailer or transporter

A vehicle can also be transported to Norway on:

• a trailer,
• a tow truck,
• a car transporter,
• or another commercial transport vehicle.

In this case, the imported vehicle is treated as cargo.

The transport company should have the necessary customs information and references before reaching the Norwegian border.

Depending on the transport route and customs procedure, Digitoll, export documentation or NCTS/T1 transit may also be relevant.

What documents are required to import a car to Norway?

For customs clearance, we will normally need documents such as:

• purchase invoice or sales agreement,
• foreign registration certificate,
• VIN/chassis number,
• make and model,
• first registration date,
• seller’s details,
• buyer/importer’s details,
• purchase price and currency,
• transport documentation,
• transport costs,
• country from which the vehicle is exported,
• and information about the border crossing or transport route.

Depending on the vehicle and transaction, additional documentation may be required.

Purchase invoice or sales agreement

The purchase documentation is particularly important.

It should clearly identify:

• seller,
• buyer,
• vehicle,
• VIN/chassis number,
• purchase date,
• purchase price,
• and currency.

If Norwegian Customs considers the declared purchase price unusual or insufficiently documented, additional evidence of the vehicle’s value may be requested.

For this reason, payments and purchase documentation should be easy to verify.

Customs value of an imported vehicle

The customs value is important because it can form the basis for calculating import VAT.

For a normal purchase transaction, the starting point is usually the price actually paid for the vehicle.

Certain costs may then have to be added, including transport and insurance costs up to the Norwegian border.

For transactions between related parties, unusually low purchase prices, gifts or vehicles purchased under special circumstances, determining the customs value can be more complicated.

What if the car is a gift?

Receiving a vehicle as a gift does not automatically mean that the vehicle can be imported into Norway without taxes.

Norwegian Customs still needs a customs value for the vehicle.

If there is no normal purchase price, the value may need to be established using other documentation.

The same principle can apply when a vehicle is transferred between family members or related parties.

Can I bring my car duty free when moving to Norway?

No.

A common misunderstanding is that a car can automatically be imported duty and tax free as part of your household goods when moving to Norway.

Vehicles are not covered by the ordinary tax exemption for household goods.

Your furniture, clothes and other qualifying personal belongings may be imported under the moving goods exemption, but your vehicle is subject to the separate rules for vehicle imports.

The car must therefore be handled separately from your household goods.

What happens after customs clearance?

Customs clearance does not mean that the vehicle is automatically registered for permanent use in Norway.

After the customs procedure has been completed, further steps may be required through the Norwegian Public Roads Administration (Statens vegvesen) and the Norwegian Tax Administration (Skatteetaten).

Depending on the vehicle, the process may include:

• vehicle approval,
• technical inspection,
• calculation of one-off registration tax,
• payment of applicable taxes,
• insurance,
• and Norwegian registration.

Only after the relevant requirements have been fulfilled can the vehicle receive Norwegian registration plates.

What is engangsavgift?

Engangsavgift is the Norwegian one-off registration tax applicable to certain vehicles when they are registered in Norway for the first time.

It is separate from customs clearance and import VAT.

The amount depends on the type of vehicle and the rules applicable to that vehicle.

For passenger cars, factors used in the calculation can include vehicle characteristics such as weight and emissions.

Because rates and calculation methods can change, the amount should be calculated using current information from the Norwegian Tax Administration.

Importing a used car to Norway

Used cars can be imported into Norway.

The customs process is broadly similar to other permanent vehicle imports, but the later calculation of registration-related taxes can take the vehicle’s age into account.

Do not confuse a reduction in registration tax for an older vehicle with an exemption from customs formalities or import VAT.

These are separate elements of the Norwegian vehicle import system.

Importing a company car to Norway

Companies can also import vehicles into Norway.

For a Norwegian VAT-registered company, the VAT treatment depends on the type of vehicle and how it will be used.

The fact that a company is registered for VAT does not automatically mean that import VAT on every passenger car is deductible.

Norwegian VAT rules contain specific restrictions concerning passenger vehicles.

Commercial vehicles, vans and vehicles used in particular business activities may be treated differently.

For business imports, the vehicle should therefore be assessed from both a customs and accounting/VAT perspective.

Temporary use of a foreign-registered vehicle in Norway

Temporary use of a foreign-registered vehicle is different from permanent import.

Norway has specific rules governing who may use a foreign-registered vehicle and for how long.

The applicable rules depend on factors including where the person normally resides and the reason the vehicle is being used in Norway.

If the vehicle is actually being permanently imported, it should not be treated as a temporary foreign vehicle simply to avoid the normal import procedure.

How long does car customs clearance take?

When all required documents are complete and the customs procedure is prepared in advance, the customs clearance itself can often be handled efficiently.

Problems most commonly arise when:

• the purchase documentation is incomplete,
• the VIN does not match the documents,
• the customs value is unclear,
• transport information is missing,
• or the vehicle arrives at the border before the customs procedure has been prepared.

We therefore recommend contacting TollAgent AS before the vehicle reaches Norway.

FAQ – Importing a Car to Norway

Do I have to pay customs duty when importing a car to Norway?

Ordinary customs duty is generally not charged on passenger cars.

However, other taxes and charges may apply, including import VAT and vehicle registration taxes.

Is Norwegian VAT 25% on imported cars?

The ordinary Norwegian VAT rate is 25%.

Special rules apply to certain vehicles, including electric vehicles, so the actual VAT treatment must be determined for the specific vehicle and import date.

Can I import a used car to Norway?

Yes.

Used vehicles can be imported into Norway, but they must still complete the required customs, tax, approval and registration procedures.

Can I import a car from Sweden to Norway?

Yes.

Because Norway is outside the EU customs union, importing a car from Sweden still involves crossing a customs border and completing Norwegian import procedures.

Can I import a car from Germany to Norway?

Yes.

Cars are frequently imported from Germany to Norway. Appropriate purchase, vehicle, export and transport documentation should be prepared before the vehicle enters Norway.

Is a car exempt from tax when I move to Norway?

No.

Cars are not covered by the ordinary exemption for household goods when moving to Norway.

Vehicle imports are handled under separate rules.

Can TollAgent AS customs clear my car?

Yes.

TollAgent AS can prepare and handle the Norwegian customs declaration for your vehicle.

We can assist with the customs part of the import process. Vehicle approval, one-off registration tax and final registration are handled through the relevant Norwegian authorities.

What should I send to TollAgent AS?

Send us the purchase invoice or sales agreement, vehicle registration documents, VIN/chassis number, buyer and seller information and details about how and when the vehicle will arrive in Norway.

We will tell you if additional documentation is required.

Importing a car to Norway? We can handle the customs clearance

TollAgent AS provides customs clearance for cars and other vehicles imported into Norway.

Whether you are importing a vehicle from Sweden, Germany, Poland or another country, we can help prepare the customs procedure before the vehicle reaches the Norwegian border.

We assist with:

Car import customs clearance
Customs declarations for vehicles permanently imported into Norway.

Import declarations
Preparation and submission of Norwegian import customs declarations.

Digitoll
Digital customs information for transports entering Norway.

NCTS and T1 transit
Transit procedures where the vehicle or shipment moves under customs control.

Export customs clearance
Export declarations for vehicles and other goods leaving Norway.

Our customs services can be handled 100% remotely.

TollAgent AS – Customs Agency in Norway
Phone: +47 919 07 836
Email: post@tollagent.no
Organisation number: 934 390 652
Wessels gate 4, 0165 Oslo, Norway