Norway

No. Norway is not an EU member. Through EFTA and the EEA Agreement it takes part in the EU single market but is not in the EU customs union. Trade with the EU therefore requires customs declarations and proofs of origin.

Value added tax (MVA) is 25 percent standard, reduced to 15 percent on food and 12 percent on passenger transport and accommodation. VAT-registered businesses report import VAT through their tax return at Skatteetaten rather than paying it at the border.

Tolletaten processes imports and exports electronically via the TVINN system. The new Digitoll system is being introduced: from 15 September 2026 digital pre-notification becomes mandatory, and from 1 March 2027 the direct transport scheme is discontinued.

For low-value goods below NOK 3,000, foreign online shops and marketplaces can register under the VOEC scheme and collect Norway's 25 percent VAT directly at the point of sale. This simplifies import and avoids delays at the border.

Common proofs are the EUR.1 and EUR-MED movement certificates and the origin declaration (REX) under the PEM Convention. Within the EEA industrial goods are largely duty- and quota-free, while many agricultural products remain subject to tariffs and quotas.

Norway is not under sanctions but aligns with EU sanctions, for example against Russia (18th package since October 2025). Dual-use export control has been handled since January 2025 by the DEKSA agency and the Ministry of Foreign Affairs under the Norwegian Export Control Act.

Oslo is the largest container port for consumer goods, Bergen a major west-coast port and Narvik the hub for iron ore from Sweden (Ofoten Line). The main air cargo runs through Oslo Gardermoen (OSL), complemented by Bergen (BGO) and Stavanger (SVG).

This page links to important partner countries (based on import/export partners) for quick context.

• SE
• DE
• CN
• US
• DK
• GB

For international shipments, these terms are a good quick start:

• Incoterms
• AWB (Air Waybill)
• Bill of Lading (B/L)
• HS Code
• UN/LOCODE