The declaration exception for goods under NOK 350 is discontinued.

From 1 January 2024, the declaration exemption will expire in relation to import of low-value goods to Norway.

In order to ensure equal competition in Norway between foreign online retailers and Norwegian stores, major changes have been underway since 2020. This particularly concerns the VOEC scheme, which has been established for foreign companies with web sales to Norwegian consumers and the customs clearance of goods to Norway in general.

In this connection, there is a requirement that foreign web retailers, when selling goods under NOK 3,000 to Norwegian consumers, must charge sales tax (VAT) at the time of sale. The sold goods are imported into Norway with the Norwegian VOEC number indicated. A simplified customs clearance/registration of the imported VOEC goods is made.

However, in the period after 2020 it has still been possible for goods OUTSIDE the VOEC scheme and with a value of less than NOK 350 to enter the Norwegian border unhindered. This last part of the scheme expires from 1 January 2024.

From 1 January 2024, all goods must be cleared through customs in Norway, including goods with a value of less than NOK 350. This means that all goods OUTSIDE the VOEC scheme must be cleared through customs on arrival at the Norwegian border, where Norwegian VAT and taxes must be calculated from the first Norwegian Krone.

It is therefore important for companies registered under the VOEC scheme that goods sold to Norwegian consumers are sent correctly. It is a requirement that information about VOEC goods is sent digitally to Tolletaten (Norwegian Customs). Digital information is often sent via the selected forwarder / carrier. The information on VOEC goods must be sent to Norwegian Customs before crossing the border.

To ensure efficient customs processing of goods OUTSIDE the VOEC scheme, one of the conditions for being able to carry out collective customs clearance is changed. The volume requirement is lowered to 10,000 low-value consignments annually. This will contribute to a more efficient movement of goods and lower administration costs.