Does the 350 kroner threshold still apply?

No, the tax-free threshold of 350 kroner has been abolished. Today the main rule is that Norwegian VAT is payable from the first krone when you shop from abroad, either through a VOEC shop's checkout or through customs clearance when the goods arrive in Norway. The transitional arrangement for the cheapest goods has also been phased out.

What happens if the shop is not VOEC-registered?

The goods are then cleared through customs when they arrive in Norway. You pay VAT on the value of the goods plus shipping, and the carrier adds its own clearance fee for handling the paperwork. The fee varies between carriers and on cheap items can make up a large part of the total price. You are notified and have to pay before delivery.

Is there duty on clothing from abroad?

Yes, clothing and textiles are among the few common consumer goods that still carry a customs duty, and it comes in addition to VAT under ordinary clearance. If you buy clothing for less than 3 000 kroner from a VOEC-registered shop, on the other hand, you pay only Norwegian VAT at checkout and avoid both clearance and the fee.

How do I check whether an online shop is VOEC-registered?

The Norwegian Tax Administration has a public search where you can look the shop up in the VOEC register. The checkout gives hints too: VOEC shops include Norwegian VAT in the total price and usually state that taxes are included for Norway. Caveats such as “import duties may apply” suggest that you will have to pay clearance and the fee yourself.

Do I get the VAT back if I return an item to another country?

From a VOEC shop, the full amount including VAT should be refunded by the shop once the return is approved. If the goods were cleared through customs on import, you have to apply for a refund of the import taxes yourself, with documentation that the item has left the country. The clearance fee is not normally refunded, and return shipping comes on top.

Customs and VAT when you shop from abroad

VOEC, VAT, customs clearance fees and duty on clothing: here are the rules that decide what shopping abroad actually costs you, and how to avoid unpleasant surprises when the parcel arrives.

The price in a foreign online shop is rarely the price you end up paying. Between the “buy” button and your letterbox sit Norwegian VAT, in some cases customs duty, and, worst of all when it arrives as a surprise, a customs clearance fee from the carrier.

The rules are not really that complicated once you know the main outlines. Most of it comes down to a single question: is the shop VOEC-registered or not? Here we go through what that means, which goods have their own rules, and what you should check before you order.

What is the VOEC scheme?

VOEC (VAT On E-Commerce) is the Norwegian Tax Administration's scheme for foreign online shops that sell to Norwegian consumers. A VOEC-registered shop collects Norwegian VAT directly at checkout for goods worth less than 3 000 kroner. The tax is then settled at the point of purchase, the goods pass straight through the border, and you avoid customs clearance and the clearance fee.

For you as a customer, VOEC means that the total price you see at checkout is the price you pay. VAT is already included, and the parcel is handled much like a domestic Norwegian shipment. Most of the large international shops that target Norwegian customers are registered in the scheme, precisely because it gives a predictable shopping experience.

Note that the limit of 3 000 kroner applies per item, not per order. You can therefore buy several items in the same order as long as each individual item is below the limit. Goods over 3 000 kroner fall outside VOEC and must be cleared through customs in the ordinary way, with VAT and any duty payable on import.

The 350 kroner threshold is history

The old rule about tax-free import below 350 kroner has been abolished. Today the main rule is that Norwegian VAT is payable from the first krone when you shop from abroad, either because the shop collects it through VOEC, or through customs clearance when the goods reach Norway.

The threshold disappeared when the VOEC scheme was introduced, and a transitional arrangement for the cheapest goods has since been phased out as well. If you remember the days when small parcels from foreign online shops were “tax free”, that is a closed chapter. The sums for shopping abroad must now always include VAT, and for unregistered shops fees on top of that. It means Norwegian shops are competitive on small purchases more often than many people think.

One small exception is worth knowing about: gifts sent from a private individual abroad to a private individual in Norway have their own limited tax exemption. That covers genuine gifts, not goods you have bought yourself, and an online shop cannot get around the rules by labelling the parcel as a “gift”.

What happens when the shop is not VOEC-registered?

If you buy from a shop without VOEC registration, the goods have to be cleared through customs when they arrive in Norway. Norwegian VAT is then calculated on the value of the goods including shipping, and the carrier, whether that is Posten, PostNord or a courier firm, handles the clearance and adds its own clearance fee for the work.

It is this fee that most often takes people by surprise. The VAT itself is predictable, but the clearance fee comes on top and varies from carrier to carrier. On cheap items the fee can quickly account for a large share of the total price, in the worst case more than the item itself. You are typically notified by text message or app that the parcel is awaiting clearance, and you have to pay before it is delivered.

Some carriers offer both an automatic standard solution and the option to handle the clearance yourself through the Norwegian Tax Administration's services, which can be cheaper if you are willing to do a bit of the work. Either way the rule of thumb holds: check who is carrying the goods and what clearance costs with them, before you order from an unregistered shop.

Clothing, alcohol and other goods with their own rules

Not all goods are treated alike. Clothing and textiles are the most important category to know about: they carry a customs duty in addition to VAT under ordinary clearance. For other common consumer goods, duty has largely been abolished, so for electronics, books and most other items the mark-up in practice consists of VAT and any fees.

Clothing and textiles: duty comes on top of VAT when the goods are cleared outside VOEC. The rate depends on the type of garment. If you buy clothing below 3 000 kroner from a VOEC shop, on the other hand, you are done with the taxes at checkout.
Alcohol and tobacco: cannot be sold through the VOEC scheme and have their own duties, age limits and restrictions on private import. If you plan to order such goods from abroad, read up on the special rules first; here you stand to lose more than a fee.
Foodstuffs: food and drink also fall outside VOEC and must be cleared in the ordinary way, at the rates that apply to the type of goods.
Medicines and supplements: have their own import rules quite separate from duty and VAT; some products simply cannot be imported privately.

The clearance fee: the hidden sibling of delivery costs

Shipping is shown at checkout; the clearance fee is not. The fee is the carrier's payment for declaring your goods, it is set by the carrier itself, and it varies both between companies and between different clearance options within the same company. That is why two identical purchases from the same country can end up with different total prices.

When you are weighing up a purchase from a shop without VOEC, your sum should look like this: item price + shipping + VAT on both + clearance fee. Only then can you compare honestly with Norwegian alternatives. Our experience is that many “cheap” purchases from abroad lose that comparison as soon as the fee is counted in, and that it is therefore the small purchases, not the large ones, that most often turn out badly from unregistered shops.

Returning goods bought abroad: the VAT refund is fiddly

Returning an item to another country is more laborious than a domestic return, and it is the taxes that cause the most head-scratching. If you bought from a VOEC shop, the shop should refund the full amount including VAT once the return is approved; that is the tidy version. If the goods were cleared through customs on import, however, you have to apply for the import taxes back yourself, usually through the carrier that handled the clearance or through the Norwegian Tax Administration.

That process requires documentation that the item has actually left the country again, and the clearance fee is not normally refunded; it is payment for work that has already been done. Add return shipping abroad, and the sums for a return can turn sour. Before you make an expensive purchase from abroad, read the return terms extra carefully. We have written in detail about your rights under the Norwegian right of withdrawal and on returns in Right of withdrawal and returns in online shopping.

How to check whether the shop is VOEC-registered

The Norwegian Tax Administration has a public search where you can check whether a foreign online shop is VOEC-registered. The checkout also gives a lot away: a VOEC shop shows Norwegian VAT as part of the total price and usually states that taxes are included for Norway. If you see caveats such as “import duties may apply”, the warning lights should come on.

A short checklist before you order from abroad:

Look the shop up in the Norwegian Tax Administration's VOEC register, or look for “Norwegian VAT included” at checkout.
If the shop is unregistered: find out which carrier is used, and what clearance costs there.
If you are buying clothing outside VOEC: remember that duty comes in addition to VAT.
Check the return terms and who pays for return shipping abroad.
Consider whether a Norwegian or VOEC-registered shop is cheaper once everything is counted in; the total price is the only number that matters.

Shopping abroad can still pay off, especially on goods with a large price gap against Norway, but only when you know the full sum. And as always when you buy from shops you do not know: check that the shop is legitimate before you hand over your card details, as we describe in Safe online shopping: how to avoid fraud. More ways to get more back from your online shopping can be found in How to save money on online shopping in 2026.