Import customs clearance into Norway
Import customs clearance is the customs treatment goods must go through on the way into Norway: the goods are declared to Norwegian Customs (Tolletaten), customs duty and value added tax are assessed, and the goods are released so they can be put to use.
We classify the goods, establish the customs value and file the import declaration with Norwegian Customs. You need no freight contract with us and no system integration.
No obligation – you are not committing to anything.
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Tell us what you are importing
Fill in what you have. If a document is missing, send the request anyway and we will tell you what is needed.
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- years in the customs business
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No obligation. We use your details to assess the job and to come back to you with an offer, in English. You decide whether to go ahead.
What is import customs clearance?
Import customs clearance is the customs treatment goods must go through on the way into Norway: the goods are declared to Norwegian Customs (Tolletaten), customs duty and value added tax are assessed, and the goods are released so they can be put to use.
Customs clearance is the everyday term. Norwegian Customs uses fortolling for the treatment itself and deklarering for the filing. The distinction makes no practical difference to you as the party bringing goods in, but it explains why you will meet three different words for the same thing in Norwegian paperwork. We have a walkthrough of customs clearance step by step in Norwegian if you want to see the whole process in detail, or you can simply ask us in English.
The job itself comes down to three things that have to be right: the commodity code (the classification in the customs tariff), the customs value (the basis of assessment) and the origin (whether the consignment qualifies for a preferential duty rate). That is where the mistakes happen, and that is where our time goes.
Import duty and import VAT in Norway
Businesses registered in the Norwegian VAT register do not pay import VAT at the border. They calculate and report it themselves in the VAT return, and deduct it in the same return provided the goods are used in a VAT-liable business. For most importers it is therefore a cash flow item rather than a cost.
Customs duty and any excise duties are a different matter: they are a real cost, and they depend on the commodity code and the origin. They can be settled through a customs credit account instead of consignment by consignment, so the goods are not left waiting for a payment to clear.
| Charge | What it depends on | Who it hits |
|---|---|---|
| Customs duty | The commodity code and the origin. Preferential EU origin can mean duty free entry or a reduced rate. | A real cost to the importer. |
| Import VAT | The customs value, plus customs duty and any excise duties. | Reported in the VAT return by VAT-registered businesses. |
| Excise duties | The type of goods. They apply to alcohol, sugar, beverage packaging and certain chemicals, among others. | A real cost, and usually the one that catches people out. |
The background is covered in our Norwegian guides to importing to Norway, VAT on imports and customs credit for businesses.
What we need to declare your import
| Document | When it is needed | What we use it for |
|---|---|---|
| Commercial invoice | Always. | The basis for the customs value, and for the description of the goods. |
| Packing list | Where there is more than one line or package. | Allocating weight and quantity correctly across the lines. |
| Transport document | Always. CMR, bill of lading or air waybill. | Tying the consignment to the transport, and finding the freight cost. |
| Proof of origin | When you want a preferential rate from the EU or a free trade partner. | Claiming duty free entry or a reduced rate. |
| Licences and permits | For food, chemicals, weapons, CITES species and the like. | Establishing whether the goods may be brought in at all. |
How we clear your import
- 1
Send us the request
Describe the goods, tell us where they are coming from and upload the invoice. A missing document is not a reason to wait.
- 2
We classify the goods
We find the correct commodity code in the Norwegian customs tariff and establish the customs value. This is where the duty rate and the basis of assessment are decided.
- 3
We check origin and permits
Can the consignment go at a preferential rate from the EU? Does it need proof of origin, a licence or a specific permit? We tell you before the declaration is filed.
- 4
We declare to Norwegian Customs
The import declaration is submitted electronically. You get the declaration number and the supporting paperwork back for your accounts.
- 5
The goods are released
Once Norwegian Customs has processed the declaration the goods are cleared, and you hear from us about anything that needs following up.
Importing from the EU and Sweden
The EEA agreement gives goods free movement in many respects, but it does not remove the customs border. Every consignment from an EU country has to be declared out on one side and declared into Norway on the other. That is why a delivery that “only” crosses Svinesund turns out to need two declarations, to the surprise of suppliers and customers on both sides.
What the agreement does give you is preferential duty: goods with documented origin in the EU can enter Norway duty free or at a reduced rate. The condition is that the origin is documented the way the agreement requires, not that the supplier believes the goods are European.
If a consignment has already crossed the border without the import declaration being completed, this is not the page you need but a post-clearance declaration. We handle that too, and will tell you if the case belongs as an amendment instead.
Are your goods going the other way? See how we handle customs clearance on export from Norway.
What does an import declaration cost?
We price per consignment, and you get the price before the work starts. The reason we do not put a figure here is that the work genuinely varies: a consignment with one line and complete paperwork is a different job from a groupage load with twenty lines, preferential origin and one item in the middle that needs a licence. No lock-in, and no charge for asking.
Questions & answers
Common questions about importing to Norway
What is import customs clearance?
Import customs clearance is the customs treatment goods must go through on the way into Norway: the goods are declared to Norwegian Customs (Tolletaten), customs duty and value added tax are assessed, and the goods are released so they can be put to use. Norwegian Customs itself calls the same treatment fortolling.
Do I need a customs declaration when the goods come from Sweden or the EU?
Yes. Norway is not part of the EU customs union, so goods crossing the border must be declared whether they come from Sweden, Germany or China. The EEA and free trade agreements do something different: goods with documented EU origin can enter duty free or at a reduced rate. The declaration is required either way.
What do you need from me to declare an import?
Usually the commercial invoice, a packing list and the transport document (CMR, bill of lading or air waybill). If you want a preferential duty rate from the EU, we also need proof of origin. If you do not have everything, send the request anyway and we will tell you what is missing.
Who pays customs duty and import VAT?
The importer is responsible for the correct duty and value added tax being calculated and paid. Businesses registered in the Norwegian VAT register report import VAT themselves in their VAT return rather than paying it at the border. Customs duty and any excise duties are separate, and can be settled through a customs credit account.
What is included in the customs value?
The customs value is not the same as the invoice amount. The starting point is the price actually paid for the goods, with additions for freight and insurance up to the border, among other things. Leaving freight out is the single most common error we correct, and it feeds through to both duty and value added tax.
What happens if the commodity code is wrong?
A wrong commodity code means the wrong duty rate and the wrong basis of assessment, and it is the most common reason a declaration is reassessed after the fact. It can be amended later, but by then the goods have usually been put to use and the difference has to be paid. Classification is therefore the part of the job we spend the most time on.
Can you handle the import even if another carrier moves the goods?
Yes. We need no freight contract with you, and you need none with us. We can file the customs declaration for a consignment any carrier is hauling. All we need are the documents and the details of the shipment.
Does Digitoll change anything for my imports?
Digitoll changes the messages about the transport itself, not the customs declaration. From 15 September 2026 the reporting and information obligation must be met digitally, and from 1 March 2027 the declaration must be submitted no later than at the border crossing, at which point the direct transport arrangement is discontinued. In practice it means the commodity code, the customs value and the documentation have to be ready before the truck reaches the border.
Importing goods into Norway?
Send us the request and we will tell you what is missing and what it will cost. We work for Norwegian and Swedish businesses, and for hauliers and shippers across Europe.