VOEC (Value Added Tax On E-Commerce) is a Norwegian scheme from 2020 where foreign sellers of low-value items (<NOK 3,000) register themselves, collect 25% Norwegian VAT at sale and pay it directly to the Norwegian Tax Administration. The item then skips customs at the border and goes straight to your door. All big marketplaces (Amazon, eBay, Wish) participate. Doesn’t cover food, alcohol, tobacco or items over NOK 3,000.

Why do I pay a customs handling fee on top?

The customs handling fee is what the carrier (Posten, Bring, PostNord, DHL, UPS, FedEx) charges to fill out the customs declaration and pre-pay VAT/duty on your behalf. Posten charges NOK 158 per non-VOEC parcel, Bring NOK 249, DHL Express often NOK 100-200. This isn’t tax, it’s a carrier fee, and it’s the big surprise on small orders.

Does this work for goods from the EU too?

Yes, same rules. Norway isn’t in the EU VAT area, so goods from EU countries are treated identically on import: VAT 25/15%, VOEC if seller registered, carrier handling fee. Clothing has the same 10.7% duty regardless of origin (exceptions for US textiles and some free-trade agreements).

What if I receive gifts?

Gifts between private individuals (not from a business) worth under NOK 1,000 are duty-free in Norway. The sender must write "gift" on the customs label and declare estimated value. Above NOK 1,000, the recipient pays normal VAT and duty. Businesses can’t send "gifts" duty-free; those are treated as normal imports.

Norway Customs & VAT Duty Calculator (Import)

How it works

When you shop from abroad, Norwegian VAT is added on top, and for some categories also customs duty. The standard VAT rate is 25%, while food and drink is 15%. Clothing and textiles usually carry an additional duty rate.

VOEC

The VOEC scheme covers goods worth under NOK 3,000 from foreign sellers registered in the scheme. VAT is then collected in the web shop, and you avoid duty and a handling fee at the border. Food, drink, alcohol and tobacco are excluded from VOEC.

Note: This is a guiding estimate. Actual rates and rules may change, see the Norwegian Customs for official information.

About this tool

The Norwegian customs calculator computes what you’ll pay in Norwegian VAT and any import duty when ordering goods from abroad. It accounts for product category (general, clothing or food), shipping cost, customs handling fee from the carrier and whether the seller is enrolled in the VOEC scheme (Value Added Tax On E-Commerce), which means VAT is already added at checkout for items under NOK 3,000. Clothing above NOK 350 gets an extra 10.7% clothing duty. Food has 15% VAT, everything else 25%. Correct calculation avoids the surprise of customs charges from Posten or Bring.

How to use it

Enter the item price in Norwegian kroner.
Add shipping cost if it’s on top of the item price.
Select category: general (25% VAT), clothing (25% + 10.7% duty above NOK 350), food (15% VAT).
Tick "VOEC" if the seller already added VAT, look for a VOEC number in the order confirmation.

Examples

T-shirt for NOK 400 from US store without VOEC

InputGoods NOK 400 + shipping NOK 100 = NOK 500. Clothing, not VOEC. Posten customs handling fee NOK 158.

Output

Clothing duty 10.7% × 500 = NOK 53.50. VAT basis = 500 + 53.50 = 553.50. VAT 25% = NOK 138.38. Charged at the border: 53.50 + 138.38 + 158 = NOK 349.88. The item costs you 500 + 350 = NOK 850.

The customs handling fee is nearly the same regardless of price, so small parcels are proportionally expensive. VOEC items under NOK 3,000 have no handling fee.

Electronics NOK 1,500 from VOEC store

InputGoods NOK 1 500 incl. VAT (VOEC), free shipping.

Output

Nothing extra at the border. Posten delivers straight to you with no customs clearance. VAT was already added at the point of purchase.

Large international stores like Amazon, eBay, AliExpress and Wish are all in VOEC. Always check that "Norwegian VAT included" shows in checkout.

Common use cases

Online shopping from China, US, UK and other countries outside the EEA/EU-VAT area.
Buying clothes and shoes from foreign stores without VOEC.
Ordering electronics, hobby gear or spare parts from specialty shops.
Working out total cost before deciding if a foreign offer beats Norwegian pricing.
Checking whether it’s worth importing a big item (car, boating gear) yourself.

Frequently asked questions

What is VOEC?: VOEC (Value Added Tax On E-Commerce) is a Norwegian scheme from 2020 where foreign sellers of low-value items (<NOK 3,000) register themselves, collect 25% Norwegian VAT at sale and pay it directly to the Norwegian Tax Administration. The item then skips customs at the border and goes straight to your door. All big marketplaces (Amazon, eBay, Wish) participate. Doesn’t cover food, alcohol, tobacco or items over NOK 3,000.
Why do I pay a customs handling fee on top?: The customs handling fee is what the carrier (Posten, Bring, PostNord, DHL, UPS, FedEx) charges to fill out the customs declaration and pre-pay VAT/duty on your behalf. Posten charges NOK 158 per non-VOEC parcel, Bring NOK 249, DHL Express often NOK 100-200. This isn’t tax, it’s a carrier fee, and it’s the big surprise on small orders.
Does this work for goods from the EU too?: Yes, same rules. Norway isn’t in the EU VAT area, so goods from EU countries are treated identically on import: VAT 25/15%, VOEC if seller registered, carrier handling fee. Clothing has the same 10.7% duty regardless of origin (exceptions for US textiles and some free-trade agreements).
What if I receive gifts?: Gifts between private individuals (not from a business) worth under NOK 1,000 are duty-free in Norway. The sender must write "gift" on the customs label and declare estimated value. Above NOK 1,000, the recipient pays normal VAT and duty. Businesses can’t send "gifts" duty-free; those are treated as normal imports.

Technical background

Formulas (Norwegian rules 2024): Base = item price + shipping + any duty. VAT = base × rate (25% general and clothing, 15% food). Clothing duty (chapters 61-62 of the tariff) = (item price + shipping) × 10.7%, only above the NOK 350 threshold per shipment. VOEC: if ticked, VAT and duty are set to 0 because the seller already paid. Handling fee is added at the end (Posten NOK 158 default, adjustable). The calculator does simple arithmetic in JavaScript, no server calls. Rules change periodically (especially VAT rates in autumn budget), check toll.no for the latest.