InsightsContact LVTTransport to Norway: customs, VAT and documents
Norway is close by, but outside the EU customs union. Here is what needs to be in place for transport to Norway – from the export declaration to Norwegian customs clearance and import VAT.
Transport to Norway looks simple on the map: a ferry crossing or a run up through Sweden, and the goods have arrived. But Norway is not an EU member and sits outside the EU customs union. That means every shipment has to be cleared through customs – even when no duty is payable. Customs clearance in Norway is a fixed part of every shipment, and the paperwork must be ready before the truck leaves.
Norway: EEA, but not the customs union
Norway is part of the EEA and follows many EU single market rules. The customs border is still there, though. That gives two customs processes for each shipment:
- Export from the EU – the seller (or their forwarder) files an export declaration so the goods are formally exported from the EU.
- Import into Norway – the consignee (or their forwarder) clears the goods in Norway and pays Norwegian import VAT and any excise duties.
The goods often travel under a transit procedure (T1) from the place of departure to the border or to a customs office in Norway, where the import is completed.
Customs clearance for Norway: what you need
For a standard shipment you need at least:
- Commercial invoice with a clear description of goods, value, currency and delivery terms
- Commodity code (HS code) for each line
- Weight and number of packages – gross and preferably net
- EORI number for the EU exporter
- Consignee details for the Norwegian import clearance
- CMR consignment note
If anything is missing, the truck usually waits at the border. That costs time and often extra fees. Read more about the export declaration and what happens during import clearance.
Norwegian import VAT and duties
On import into Norway, Norwegian VAT is charged on the value of the goods, and some product groups also carry specific excise duties. Who pays depends on the delivery terms.
- DAP (delivered, duty unpaid): the seller pays the freight, the consignee handles Norwegian clearance, VAT and duties. This is the most common set-up.
- DDP (delivered, duty paid): the seller also pays Norwegian VAT and duties. It sounds customer-friendly, but the seller must be able to handle the Norwegian obligations. It is rarely the simplest option.
If you are unsure which delivery term fits, our overview of Incoterms is a good place to start.
Origin and preference
Goods of EU origin can qualify for preferential treatment in Norway if the origin is documented correctly – usually with an origin declaration on the invoice. Many industrial goods are duty-free anyway, but for some product groups it can make a difference. The origin rules are detailed, so we are happy to go through them for your specific goods.
Common mistakes on transport to Norway
- Vague description of goods. "Spare parts" is not enough. Customs want to know what the goods actually are.
- No invoice. A delivery note does not replace a commercial invoice.
- Payment not agreed. Who pays the Norwegian VAT? It must be settled before the truck leaves.
- Returns. Goods sent back from Norway also need customs clearance when they re-enter the EU.
Customs and VAT rules change over time. We always check the specific shipment before it goes.
Transport to Norway with one contact
We handle both the transport and the customs paperwork, so you do not have to coordinate between several parties. LVT plans transport from Denmark, Sweden, Norway and Finland to 35 markets and back, with one dedicated contact and online tracking. Indicative transit times and lanes are on our page on transport to Norway.
