Import declaration in Norway: how the customs declaration works
All goods entering Norway must be declared to Norwegian Customs (Tolletaten), whatever their value and whether they arrive from Sweden or from China. The import declaration is lodged electronically in TVINN, and it decides how much duty and Norwegian VAT (mva) you pay, and whether your goods are released or left standing.
EasyToll is approved by Norwegian Customs for electronic declaration in TVINN. Send us the invoice: we determine the commodity code and the customs value, lodge the declaration, report the transport in Digitoll, and tell you the moment the goods are released.
What is an import declaration, and when is one required?
An import declaration, called an innførselsdeklarasjon in Norwegian customs law, is the notification to Norwegian Customs that goods are being brought into Norway’s customs territory. It states what the goods are (the commodity code in the Norwegian customs tariff), what they are worth (the customs value), where they come from (the country of origin) and who the importer is. Duty, excise duties and import VAT are all calculated from the declaration, and only once it has been cleared in TVINN are the goods released for use. Businesses must declare electronically; private individuals can instead attend a customs office with the invoice and transport documents. Source: Norwegian Customs’ import guide.
Required for all goods entering Norway, including from Sweden and the rest of the EU: Norway is outside the EU customs union
Applies whatever the value, and also to goods you have not paid for, such as samples, gifts and returns
“Missing customs documentation” on your parcel?
Received a message from Posten, PostNord or DHL saying a parcel lacks customs documentation, or an invoice with a clearance fee? Then the carrier is clearing that parcel, and the carrier is who you need to answer. The fee is theirs, not Norwegian Customs’, and we cannot change it. If, on the other hand, you are importing goods, a car or household effects yourself, we are glad to help.
How an import declaration is made, step by step
The documents are collected
The commercial invoice, the packing list and the transport document are the foundation. If anything is missing, we spot it here, before the goods are sitting at the border.
Commodity code and customs value are determined
Every item gets its eight-digit commodity code in the Norwegian customs tariff, and the customs value is calculated: the price of the goods plus freight and insurance up to the Norwegian border. The commodity code decides the duty, the VAT rate and any restrictions.
The transport is reported in Digitoll
Details of the transport and the goods are sent digitally to Norwegian Customs before the border crossing. The digital reporting obligation has been in force since 15 September 2026, and from 1 March 2027 the customs declaration itself must also be lodged no later than at the border crossing. Until then, the carrier can refer to a reference. Read about Digitoll.
The declaration is lodged in TVINN
TVINN checks the declaration automatically. If it passes, it is cleared and the goods are released, often within minutes. If it is pulled out for manual processing, we answer Norwegian Customs until it is cleared.
The duties are settled
Duty and excise duties are paid or charged to a customs credit. If your business is VAT registered, no import VAT is paid at the border: you calculate it and deduct it in the VAT return to the Norwegian Tax Administration (Skatteetaten).
Everything is stored in the customer portal
The declaration, the tax base and the supporting documents sit ready for you and your accountant, and must be kept for five years.
Which documents are needed for the import declaration?
The declaration is built on the documents. If they are right, clearance takes minutes. This is what we need from you and the seller:
Commercial invoice
Without foreign VAT, showing the description of the goods, value, currency, delivery terms (Incoterms) and country of origin
Packing list
Packages, weight and contents per package
Transport document
CMR for road, bill of lading for sea, air waybill for air
Proof of origin
An origin declaration on the invoice, approved exporter status or an EUR.1 certificate, when the goods carry duty and you want to avoid it
Permits and registrations
Foodstuffs require registration with the Norwegian Food Safety Authority (Mattilsynet); medicines, chemicals and several other goods require their own permits
Power of attorney
The first time: a digital power of attorney that lets us declare in your name as your customs representative
If anything is missing, we tell you straight away and exactly what is needed. Create a proforma invoice free of charge in our generator (NO) when no commercial invoice exists.
What does importing cost? Duty, VAT and customs clearance into Norway
Most goods are duty free in Norway. In practice, duty applies to textiles and clothing, usually 10.7 percent, and to food and agricultural goods, often as a rate per kilo. VAT is calculated on everything: 25 percent of the customs value plus duty and any excise duties, 15 percent for foodstuffs. The customs value is the price of the goods plus freight and insurance up to the Norwegian border. With proof of origin under a free trade agreement, the duty disappears entirely for most dutiable goods.
0 %
Most goods
Machinery, electronics, furniture, tools, parts
10.7 %
Clothing and textiles
Zero with proof of origin from the EEA or a free trade country
Per kilo
Foodstuffs
Own rate per commodity code, often reduced under an agreement
Worked example
Clothing for NOK 150,000 from a Danish wholesaler
With an origin declaration: duty NOK 0, VAT NOK 39,500 (25 percent of NOK 158,000 including the freight)
Without one: duty NOK 16,906, VAT NOK 43,727. NOK 21,133 more expensive.
Our declaration service has a fixed price per declaration, quoted up front, with no lock-in and no set-up fee. The expensive part is the mistakes, not the declaration.
Can you clear customs yourself? What it takes
Yes, the law allows it. Businesses can apply to Norwegian Customs for permission to declare electronically in TVINN, and private individuals can attend a customs office. In practice it requires:
An organisation number, and for TVINN: approved software, your own identification number and a test period before Norwegian Customs grants final approval
The right commodity code for every line of goods, and a justification for the choice if Norwegian Customs asks
The customs value calculated by the rules, with freight and insurance to the Norwegian border
Command of the rules of origin and of which proofs give duty relief
An overview of restrictions, permits and excise duties for precisely your goods
A Digitoll report for the transport before the border crossing
Payment of duty and excise duties, or a customs credit with the Norwegian Tax Administration
Retention of declarations and supporting documents for five years
Time, including when the truck is standing at the border on a Friday evening
What tends to go wrong when you do it yourself
Access to TVINN is no afternoon job. You must apply to Norwegian Customs for permission, obtain your own identification number, buy declaration software with licence and running costs that accrue however few shipments you have, set up the connection to the system and complete a test period before final approval is granted. The alternative is to hand the job over, and then it is worth knowing what a freight forwarder does.
Then comes the knowledge, and that is the expensive part. The commodity code decides the duty rate, the VAT rate, excise duties and restrictions, and the customs tariff changes every year. A wrong code or a wrong customs value is rarely discovered at once. Norwegian Customs can revise the assessment five years back, ten in serious cases, demand back-calculated duty and VAT, add a 20 percent surcharge and impose an infringement penalty for incorrect information. On the VAT side, the Norwegian Tax Administration can do the same five years back, with 20 percent additional tax.
But what you notice first is the border. If the Digitoll report, a permit or a document is missing, the truck stands still. The driver waits, your customer waits, and it is not solved with a phone call to Norwegian Customs at 10 pm on a Friday.
That is why we always recommend using a customs representative who knows the rules and follows the changes. A customs representative costs a fixed price per declaration. A stop costs per day, and a post-clearance audit can cost five years back.
Or give us the power of attorney.
Send the invoice and we do the rest: commodity code, customs value, origin, the Digitoll report and the finished declaration in TVINN. You sign the power of attorney once, and we declare in your name.
Five mistakes that cost money at import
Wrong commodity code
The wrong rate of duty, VAT or excise duty. Norwegian Customs can revise the assessment five years back, and incorrect information can bring a 20 percent surcharge and an infringement penalty.
Customs value set too low
Freight and insurance to the border must be included. An audit that uncovers it brings a back-calculation, not a discount.
Missing proof of origin
10.7 percent duty on clothing you could have imported duty free. Ask the supplier before the order, not after.
Transport not reported in Digitoll
The truck stays at the border until the report is in.
Foodstuffs without Mattilsynet registration
The goods are stopped even when the declaration is correct.
The customs declaration in your accounts: the declaration overview and the VAT return
Every month the business receives a declaration overview in Altinn listing all customs declarations lodged in its name. It is the basis when import VAT is calculated and reported in the VAT return: VAT-registered businesses do not pay VAT at the border, but assess it themselves in the return and deduct it in the same return when the goods are for use in the taxable business. Your accountant needs the declaration and the tax base for every shipment, and with us both sit in the customer portal, ready to reconcile against the declaration overview.
The declaration overview shows what has been declared; it does not show whether anything is missing. Without a declaration, the shipment does not exist in the overview.
Found an error in a lodged declaration? How it is corrected
A wrong commodity code, a wrong value or a forgotten proof of origin can be corrected with an amendment for up to three years after the declaration was lodged. If you have paid too much duty, you get it back. After three years the customs authorities can still be approached with a request for a change. We review old declarations, correct them and reclaim where there are grounds, including declarations lodged by another customs representative.
Send the invoice and we take the whole import
Reply within 10 minutes
Always, every day 07:00 to 23:00. Otherwise the declaration is free.
Declaration within 2 hours
Of complete documents, lodged in TVINN with the Digitoll report in place.
Approved by Norwegian Customs for electronic declaration in TVINN
We declare as your direct customs representative in your name, under your power of attorney.
The right commodity code and customs value
With a justification that holds up in an audit, and proof of origin whenever it saves you duty.
Everything in the customer portal
Declarations and tax bases stored and searchable for you and your accountant.
One partner on both sides of the border
Our sister company EasyTull lodges the export declaration with Swedish Customs (Tullverket), so a shipment from Sweden becomes one case, not two.
Goods heading for the border with no declaration? Call us.
Send the invoice, and the import declaration is ready within 2 hours of complete documents. Fixed price, no lock-in.
Import declarations from different countries
The rules are the same, but rates, proofs of origin and pitfalls vary. Read the guide for your country (in Norwegian):
Questions and answers about import declarations
Can’t find the answer? Send your question and a customs specialist replies.
Ask your questionWhat is the difference between an import declaration, a customs declaration and an “innførselsdeklarasjon”?
None. Innførselsdeklarasjon is the term in Norwegian customs law; import declaration and customs declaration are everyday names for the same document: the notification to Norwegian Customs of goods entering Norway. On export, the counterpart is the export declaration.
Is there a form for the customs declaration?
Businesses declare electronically in TVINN, not on paper. Private individuals can use the import declaration form and attend a customs office, or let a customs representative lodge it electronically.
Do goods from Sweden and the EU have to be declared?
Yes. Norway is outside the EU customs union, so every shipment across the border must be declared, whatever its value. Most goods are duty free, but VAT is always calculated.
What does an import declaration cost?
With us, a fixed price per declaration, quoted up front, with no lock-in. Duty and VAT come on top, according to the commodity code and the customs value. Work out the amounts in the duty calculator (NO).
How long does customs clearance take?
The declaration is ready within 2 hours of us having complete documents. If it passes TVINN’s automatic checks, the goods are released, often within minutes.
Can I clear customs myself?
Yes. Businesses can apply to Norwegian Customs for TVINN access with approved software and a test period, and private individuals can attend a customs office. Most use a customs representative because commodity codes, customs values and restrictions take time and knowledge, and mistakes cost more than the service.
Do I need an EORI number to import into Norway?
No. EORI is the EU’s registration. In Norway the importer is identified by the organisation number, and private individuals by the national identity number. Norwegian businesses need an EORI only when they themselves declare goods into the EU.
What is Digitoll, and what applies now?
Digitoll is Norwegian Customs’ digital reporting obligation: transport and goods are reported digitally before the border crossing. The obligation has been mandatory since 15 September 2026, and from 1 March 2027 the customs declaration itself must also be lodged no later than at the border crossing. We report and declare in the same flow.
What is the declaration overview in Altinn?
A monthly overview of all customs declarations lodged in the business’s name. It is used when import VAT is calculated in the VAT return, and to check that everything imported has actually been declared.
What happens if the declaration is wrong?
Norwegian Customs can revise the assessment up to five years back, demand back-calculated duty and VAT, and impose a surcharge and an infringement penalty for incorrect information. If you find the error yourself, it can be corrected with an amendment for up to three years, and overpaid duty is refunded.
Send the invoice, and a customs specialist replies within 10 minutes
Attach the commercial invoice and the freight details, and you will know what is required, what it costs and when the declaration will be ready. Calling works just as well.
@
info@easytull.com
Send the invoice and the transport document
NO
+47 23 65 14 55
Open every day 07:00 to 23:00
Ready within 2 hours
Fixed price, no lock-in
The same customs specialist every time
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