SuanSupply
The short version
- Customs duty: Most goods are free of customs duty.
- Import VAT (merverdiavgift, MVA): 25% (reduced rates 15%, 12%).
- China FTA: Norway has no free trade agreement in force with China. Norwegian Customs lists a Norway-China FTA as under negotiation, and the Norwegian government lists China under ongoing negotiations (not on hold). On 9 July 2026 China's foreign minister again urged concluding the FTA at an early date. Until one is in force, Chinese goods pay the standard Norwegian tariff rate.
- Low-value parcels: VOEC (VAT on E-Commerce): foreign online sellers register with the Norwegian Tax Administration, charge 25% Norwegian VAT at checkout and report quarterly (due 20 January, April, July, October) on physical goods valued below NOK 3,000 per item (the limit is per item, not per consignment).
What do you pay to import from China into Norway?
| Charge | Rate or rule |
|---|---|
| Customs duty | Most goods are free of customs duty. Duty applies mainly to textiles (such as clothing) and foodstuffs; footwear pays no duty. Duty is set by commodity code in the Norwegian Customs Tariff and is calculated on customs value or a specific rate per kilo, litre or piece. Norway has no trade agreement in force with China, so the standard tariff rate applies. Import VAT is calculated on goods value plus duties and excise. Look up your code |
| Import VAT (merverdiavgift, MVA) | 25%, reduced 15%, 12% (official rates) |
Does Norway have a free trade agreement with China?
Norway has no free trade agreement in force with China. Norwegian Customs lists a Norway-China FTA as under negotiation, and the Norwegian government lists China under ongoing negotiations (not on hold). On 9 July 2026 China's foreign minister again urged concluding the FTA at an early date. Until one is in force, Chinese goods pay the standard Norwegian tariff rate. Source.
Low-value parcels and online sales
VOEC (VAT on E-Commerce): foreign online sellers register with the Norwegian Tax Administration, charge 25% Norwegian VAT at checkout and report quarterly (due 20 January, April, July, October) on physical goods valued below NOK 3,000 per item (the limit is per item, not per consignment). Registration is mandatory once sales to Norwegian consumers reach NOK 50,000 in 12 months, and voluntary before that. Goods correctly sold under VOEC are exempt from customs duty and get simplified clearance. Food, restricted goods and excise goods are excluded. If the seller is not VOEC-registered, the customer pays VAT and any duty on arrival, and the carrier may charge a handling fee. The former NOK 350 exemption no longer applies. Official source.
Who do you register with in Norway?
- Customs: Norwegian Customs (Tolletaten).
- Registration: EORI is not used in Norway; companies are identified by organisation number. Foreign businesses without a Norwegian organisation number must apply for a TRK (customs ID number) through Altinn, often via their freight forwarder. The importer is responsible for duties and taxes; VAT-registered businesses report import VAT in their VAT return, otherwise import VAT is paid to Norwegian Customs. Goods must be declared to Norwegian Customs (a forwarder can declare electronically). Official page.
- Tax authority: Norwegian Tax Administration (Skatteetaten).
Which product rules apply?
Norway is in the EEA, so EU single-market product legislation applies, and products meeting harmonised EU technical requirements circulate freely in the EEA (CE marking route). Source.
How do goods from China arrive?
Sea freight usually arrives at Port of Oslo, Port of Bergen.
- VOEC is reported and paid quarterly to the Norwegian Tax Administration; excluded from VOEC: B2B sales, food, excise goods, restricted goods. (source)
- Clothing is dutiable depending on garment type; footwear is not. Imported clothing and shoes carry 25% VAT. (source)
How do you import from China to Norway, step by step?
- Find your commodity codeClassify the product and check its duty in the official tariff. See what an HS code is.
- Check the China agreementWithout one, the standard rate applies.
- Agree the IncotermFOB, CIF or DDP decides who pays freight and duty. See Incoterms explained.
- Price the full landed costDuty, VAT, freight and fees per unit in the free landed cost calculator.
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Frequently asked questions
What is the import VAT rate in Norway?
The standard rate is 25%.
Does Norway have a trade deal with China?
Norway has no free trade agreement in force with China. Norwegian Customs lists a Norway-China FTA as under negotiation, and the Norwegian government lists China under ongoing negotiations (not on hold). On 9 July 2026 China's foreign minister again urged concluding the FTA at an early date. Until one is in force, Chinese goods pay the standard Norwegian tariff rate.
Is there a low-value limit in Norway?
VOEC (VAT on E-Commerce): foreign online sellers register with the Norwegian Tax Administration, charge 25% Norwegian VAT at checkout and report quarterly (due 20 January, April, July, October) on physical goods valued below NOK 3,000 per item (the limit is per item, not per consignment).
Rules as of October 16, 2026, from official sources. General information, not customs or tax advice. SuanSupply is not affiliated with any government agency.