VAT-registered businesses report value-added tax (VAT) upon import of goods to the Norwegian Tax Administration (Skatteetaten), using the VAT return.
Businesses that are not VAT-registered declare VAT on the customs declaration at the time of import. The same applies to private individuals. The tax is collected by the Customs Authority on behalf of the Norwegian Tax Administration.
Declaration of goods
The transfer of administrative responsibility for import VAT from the Customs Authority to the Norwegian Tax Administration has not resulted in changes to the obligations that must be fulfilled with respect to the Customs Authority when importing and exporting goods, as stipulated in the Movement of Goods Act and the Customs Duty Act. Anyone importing or exporting goods across the Norwegian border should familiarize themselves with the specific obligations applicable to their shipment.