Refunds, returning or exchanging goods purchased from foreign countries
In some cases, you may be refunded VAT and excise duties.
This applies when unaltered goods are exported back to a foreign country because they were sent by mistake, ordered by mistake or not delivered as agreed, or if VAT has been imposed twice.
If you're a private individual or a business that is not registered in the VAT Register, you must
- send an application to Norwegian Customs to be refunded the customs duties
- send an application to the Tax Administration to be refunded VAT and excise duties when you’re re-exporting goods
- contact whoever sold you the goods if you’ve been imposed with VAT twice for the same shipment
Neither the Tax Administration nor Norwegian Customs will refund duties amounting to less than 100 NOK.
Online purchases when the vendor adds VAT to the purchase price
From 2020, foreign online stores will charge Norwegian VAT at the time of sale and pay the VAT to the Norwegian authorities. In some cases, the package may be incorrectly labelled, so that VAT is also imposed on the shipment at the time of import to Norway. If this happens to you, please contact the vendor (online shop) to get a refund of the duty. The online shop may deduct the refund when they pay the VAT to the Norwegian authorities later on.
Refunds of paid import VAT from the Tax Administration
Refunds of paid import VAT are related to the physical import and export of the goods. You must therefore attach the import declaration and export declaration to your application. The export declaration must be certified by the transport company/customs authorities in column B – Regnskapsmessige opplysninger (accounting information). The form is available in Norwegian only.
In the case of private individuals and goods with a value of less than NOK 5,000, we may accept other documentation confirming that the goods have been sent out of the country. This could be:
- An import declaration from the receiving country with a confirmation from the seller abroad stating that the returned goods have been received.
- A confirmation from the shipping agent or a receipt from Posten, the Norwegian Post, along with a confirmation from the seller abroad stating that the returned goods have been received.
What information do I have to provide?
The following information and papers must be included in your refund application:
- Your name and address.
- A short explanation of why you’re applying for a refund.
- A copy of your invoice.
- The customs declaration (import declaration) verifying that the customs duties have been paid on the goods. If you’ve not received such documentation, the shipping agent that paid the customs duties on your behalf will be able to provide you with a copy. If the customs duties have been paid as part of a batch clearance, your shipping agent will be able to provide you with precise proof of the customs clearance. Please attach this to your application.
- Documents confirming that the goods have been exported physically from Norway (e.g. receipt from Posten or other shipping agent or similar).
- Documents from the vendor confirming that the goods are sent by mistake, ordered by mistake or not delivered as agreed (account statements, credit notes or other types of confirmation from the vendor).
- Your account number (for refunds).
Examples
These examples are relevant for private individuals and businesses that are not registered for VAT.
- Purchasing clothes from foreign countries
You bought a jacket from a foreign country, and you paid the customs duties and VAT at the time of import. Something was wrong with the jacket, and you’ve returned it to the vendor.
In order get a refund of the duties you paid, you have to:
- send an application to Norwegian Customs for the refund of the customs duties
- and send an application to the Tax Administration for the refund of VAT
- Purchasing chocolate from a foreign country
You’ve imported some chocolate from Belgium for your 50th birthday. The chocolate was spoiled, so you return it.
In order to get a refund of the duties, you have to:
- send an application to Norwegian Customs for the refund of customs duties
- and send an application to the Tax Administration for the refund of VAT and excise customs duties
- VAT was imposed on your purchase twice
You made an online purchase, and VAT was charged at the time of sale. VAT was also imposed when the goods were imported to Norway because the shipment was incorrectly labelled.
In order to get a refund of the duties, you have to:
- contact whoever sold you the goods (online shop) and request a refund