Shipping From Canada
to Norway.

Documents Only

Documents can be shipped from Canada to Norway duty-free providing the shipment's value is less than NOK 350 (about $50 CDN).

A wide variety of materials are considered documents including travel information material from Canadian tourism authorities.

However, private touristic publications are generally not allowed, but may enter if they are books and documents of a scientific, cultural, or educational nature.

Other items considered to be documents include:

• Bids and blueprints for a bid invitation (for example, architectural plans to obtain a contract) or intercompany use
• Diplomas
• Driver's Licences
• Examination Papers
• Passports
• Song books
• Visa Applications

There are restrictions on certain items as shown below:

NOTE:
Shipments with an unrealistic value or no value indicated will be charged NOK 50 (about $7 CDN) per kilogram by Customs authorities. Shipments of more than 25 kg, or shipped without an invoice will be assessed a customs value above the de minimis threshold, and incur VAT charges.

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
https://lovdata.no/dokument/SF/forskrift/2008-12-17-1502/KAPITTEL_5-7#%C2%A75-7-4
https://www.toll.no/no/verktoy/regelverk/tollabc/5/5-6/
https://www.toll.no/en/goods/books/

Shipping Gifts

Gifts can be shipped to Norway from Canada with no duties or taxes incurred if the value of the shipment (not including shipping charges) is less than NOK 1,000 (about $145 CDN).

Gifts of food, plants, and weapons cannot be shipped to Norway.

NOTE: Make sure to include the words "Gift Shipment" or "Unsolicited Gift" are included on the commercial invoice (see sample).

Shipments from Individual-to-Individual

If an individual living in Canada sends a gift to another individual in Norway, it is assumed the gift:

• Is free and no financial compensation is expected
• Will be used by the receiver and/or the receiver's family
• Has a value of NOK 1,000 or less (about $145 CDN) - so that no duties or taxes are charged

A gift will have VAT charged by Norwegian Customs if:

• Its value is greater than NOK 1,000 (about $145 CDN)
• The person sending it lives in Norway, even if they are staying in Canada temporarily
• It was sent from a store (even if purchased from an individual)
• It is meant to be distributed to a company's clients
• Contains alcoholic beverages or tobacco products

Shipments from Business-to-business

No information is available at this time.

Shipments From a Business-to-Individual

If a gift is shipped from a Canadian business to individuals that are clients of the company, then VAT will be charged.

Sending Multiple Gifts to Norway

If a shipment contains several boxes to the same recipient, then duties and taxes will be charged, even if the value of the shipment is NOK 1,000 or less (about $145 CDN).

Exemption from duties and taxes does not apply if a shipment contains several containers for the same recipient, regardless of whether the individual containers have a value of NOK 1,000 or less.

Be sure to:

• Words "Unsolicited Gift: Consolidated Gift Package" appear in General Description of Goods as well as the Detailed description of goods (see sample)
• Individually wrap and tag each gift separately
• Ensure the names on each tag are different and clearly marked on the commercial invoice

Sources:
https://www.toll.no/en/goods/gifts/

Shipping Personal Effects

You may ship your personal effects to Norway from Canada without paying duties and taxes providing:

• You have lived outside of Norway continuously for more than 1 year
• The items are used and you have owned them while living in Canada
• The goods will be used by you when you start living in Norway

When you arrive in Norway you will have to submit a declaration for the importation of household goods
Form RD0030. This form is available by clicking here.

NOTE: An inventory list of household goods should be included with the shipment.

Dutiable and Taxable Items

Alcohol, tobacco products, food, and occupational equipment are not exempt from duties and taxes when shipped with personal effects. They must be declared.

Moving Temporarily

No information about moving temporarily to Norway is available at this time.

Moving Permanently

No information about moving permanently to Norway is available at this time.

Sources:
https://www.toll.no/en/goods/moving-goods/

Food, Chocolate, Candies

Norway is concerned about diseases entering the country via food. Therefore a number of items are not allowed to be shipped from Canada.

Do Not Ship

• Meat and its products
• Milk and dairy products
• Infant food or milk from China

You May Ship

• Powdered infant milk, infant food and special foods required for medical reasons (the product must be shelf-stable, a commercial preparation, and in a sealed package)
• Baked goods such as bread, cookies, and cakes, providing they contain no meat
• Chocolate and confectionary
• Food supplements if packaged for consumer use
• Meat concentrates and extracts
• Olives stuffed with fish
• Noodles and pasta if they contain no meat
• Soup flavourings and stocks if packages for consumer use
• Foods of animal origin other than meat, milk and their products, to a maximum of 1 kg

Sources:
https://www.mattilsynet.no/language/english/food_and_water/personal_import/exceptions_from_the_rules_for_personal_imports.2343

Samples

Product samples may be shipped from Canada to Norway duty and tax free for the purpose of encouraging orders of the product.

This can include small samples of consumables - chocolate, food, beverages, perfume - that are freely distributed at trade stands and fairs.

Models and patterns of products can also be imported duty and tax free providing they are not for sale.

For a sample to be shipped duty-free, a few conditions must be followed.

• The sample is of negligible value
• The good is not for sale
• The sample good is to be made unusable or unsuitable for sale. For example, shoes may be punctured (a higher value item may enter duty-free, but it must be re-exported to Canada)

Sources:
https://www.toll.no/no/verktoy/regelverk/tollabc/5/5-6/

Advertising Material

Written advertising material may enter Norway from Canada duty and tax free.

Items that qualify for this exemption include:

• Brochures
• Advertisements
• Catalogues
• Price lists

Conditions:

• Advertisements are for goods or transportation and insurance services. Other types of services will incur fees.
• Commercials for a particular product qualify for exemption, but not to films for public showing.

NOTE: A shipment of numerous similar documents that weigh more than 1 kg will incur duties and taxes.

Sources:
https://www.toll.no/no/verktoy/regelverk/tollabc/5/5-6/

Repairs

Canada and Norway are partners in the European Free Trade Agreement (EFTA), but it only covers goods. Services such as repairs to equipment are not exempt from duties and taxes.

Items Under Warranty

Equipment under warranty shipped to Norway for repairs will not incur GST charges when they are returned to Canada.

Items No Longer Under Warranty

If an item is no longer under warranty and repairs are done on the item in Norway, then GST will be charged on the repair cost plus the cost of the parts incorporated into the repair.

Sending Product for Repair to Norway

If you're sending your package for repair to Norway, include the following information on the parcel:

• The words 'REPAIR & RETURN' are stated on the commercial invoice under General Description or Remarks
• Serial/Product number must be indicated under the Detailed Description of Goods section on the commercial invoice
• Copy of Repair Contract included with all your export documentation

NOTE: Goods that are no longer under warranty for repair may require duties and taxes to be paid when the shipment returns to Canada.

Returning Product After Repair

If your product has been repaired in Canada and is being returned back to Norway, ensure to do the following:

• Write 'REPAIR & RETURN' on the commercial invoice in the General Description or Remarks section
• Indicate the value of the product INCLUDING the cost of the repair under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Norway

NOTE: If you don't have the original tracking information or documentation then the recipient may be charged duties and taxes on the shipment.

Repair Checklist

• Commercial Invoice must clearly state 'REPAIR & RETURN' under the General Description or Remarks section, and include the estimated time of return
• Include the repair contract with shipment
• Indicate the serial or product number and the cost of repairs under the Detailed Description of Goods section

Sources:
https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/european-association-europeenne/fta-ale/background-contexte.aspx?lang=eng
https://www.toll.no/en/online-shopping/repair-of-service-abroad/

Temporary Imports

Shipping certain goods to Norway on a temporary basis can be done without paying duties and taxes and without providing a security or guarantee.

The goods that qualify for this provision include:

• Professional equipment with a value of less than NOK 10,000 (about $1,450 CDN)
• Production and broadcast equipment
• Tourists' luggage

Goods That Require a Security Payment

In order to avoid paying duties and taxes, the following goods will require a security to be paid upon entering Norway:

• Professional equipment with a value greater than NOK 10,000 (about $1,450 CDN)
• Goods destined for demonstration at exhibitions and trade fairs
• Equipment for fairs and circuses
• Equipment for sporting and cultural events
• Goods and equipment that will be tested
• Scientific instruments and specialist tools

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into Norway, you can pick from 1 of the 2 Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a Commercial Invoice (CI). More details below.

In addition to the 2 options listed above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than 12 months in Norway, otherwise there will be duty, tax, and sanction charges

NOTE:

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically cannot clear goods of temporary nature).

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://www.toll.no/no/bedrift/import/midlertidig-import/
https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/import/calculating-and-reporting-vat-on-goods-imports/
https://www.toll.no/en/corporate/import/temporary-importation/

Permanent/Sold Goods

Occasional Shipper

If you ship occasionally to Norway (i.e. items you sold on eBay), there isn't too much you need to do. You will need to:

• Include 3 copies of the commercial invoice with your shipment
• Provide a detailed description of the goods on the commercial invoice (in order to avoid customs delays).

NOTE: No EORI number needed if you are shipping as a private individual

Regular Shipper

If you regularly ship sold goods to Norway, we recommend you consult with a licensed customs broker in Norway. There may be some requirements that you will need to comply with such as obtaining an Economic Operator Registration and Identification number.

Most shipments will incur a VAT charge of 25%, except food products, which incur a 15% rate.

Sources:
https://www.toll.no/en/corporate/transport-and-customs-warehouse/what-is-an-eori-number/
https://www.toll.no/no/bedrift/import/beregning/merverdiavgift-ved-import/
https://www.toll.no/en/corporate/import/import-guide-for-beginners/#Taxes_that_must