Import car to Norway: customs, VAT and one-off tax
Import car to Norway from the EU: export VAT on the EU side, customs, 25% Norwegian VAT, one-off registration tax, age deduction and approval.
· 7 min read
To import a car to Norway from the EU, the EU seller treats the sale as an export (zero-rated for VAT with proof of exit), the car is declared at a Norwegian customs office where 25% Norwegian VAT is paid, the Norwegian Public Roads Administration (Statens vegvesen) approves it, and the owner pays the one-off registration tax (engangsavgift) and scrap deposit tax before registration. Norway is in the EEA but outside the EU VAT and customs area, so every car crossing the border is an export and an import.
Is a car sold from the EU to Norway an export for VAT?
Yes. Norway is not part of the EU VAT area, so a car sold from an EU member state to Norway is an export, exempt from VAT in the seller's country under Article 146 of the VAT Directive (2006/112/EC). The exemption depends on proof that the car left the EU: in practice the electronic export declaration with the exit confirmation from the customs office where the car left the EU.
What this means for the EU seller:
- VAT-qualifying car: invoice net, file an export declaration and keep the exit confirmation. Without it, your tax office treats the sale as domestic and charges VAT.
- Margin car: the export exemption applies as well, so the VAT on your margin falls away. The buyer gets no other VAT benefit.
- Buyer collects: if a Norwegian buyer drives or trucks the car out, make sure the export declaration is opened in your name or your forwarder's and that the exit is confirmed. Our guide to VAT on car exports outside the EU covers the evidence in detail.
According to the Norwegian Tax Administration, refunds of foreign VAT are a matter between buyer and seller; Norwegian customs plays no part in them.
Customs clearance and Norwegian VAT
At the Norwegian border the car is declared at a staffed customs office in the red lane. If no transit declaration was issued abroad, Norwegian customs issues one, which allows the car to be driven to the destination customs office, usually within one to three days. There the importer pays VAT and the greenhouse gas tax on the air-conditioning refrigerant.
Norwegian VAT is 25% on the customs value: the purchase price plus freight and insurance to the Norwegian border. Bring the invoice or purchase contract, transport invoices, the original foreign registration document and the certificate of conformity (CoC).
The Tax Administration lists VAT, the one-off registration tax, the scrap deposit tax and the greenhouse gas tax as the charges on an imported car; Norway does not charge customs duty on ordinary passenger cars.
Electric cars. According to ACEA's 2026 overview, battery-electric cars are exempt from VAT up to NOK 300,000 (about €25,900) of value in 2026; VAT is due on the part above that.
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Request accessHow is the Norwegian one-off registration tax calculated on a used import?
The one-off registration tax is calculated from the vehicle's tax group, kerb weight, CO2 emissions, NOx emissions and, for some vehicles, engine power. For passenger cars it combines:
- a weight component: NOK 12.71 per kg above 500 kg, introduced in 2023 and paid by all passenger cars, including electric cars;
- a CO2 component for cars with combustion engines, based on the WLTP figure from the CoC;
- a NOx component for combustion engines.
For used cars approved under NEDC, the Tax Administration raises the CO2 value by a factor of 1.24 before calculating. Since 1 January 2026, if no CO2 value is available, it estimates CO2 from the kerb weight instead of using engine capacity.
The age deduction (bruksfradrag). A used import gets a percentage deduction from the one-off tax based on the time since first registration abroad:
| Age | Deduction |
|---|---|
| 1 year | 19% |
| 2 years | 26% |
| 3 years | 33% |
| 4 years | 40% |
| 5 years | 50% |
| 7 years | 66% |
| 10 years | 90% |
| 20 years | 100% |
Alternatively you can ask for an individual calculation based on Norwegian new and used price lists and the actual mileage. That choice is binding, and must be made within 15 working days after registration (credit customers choose in the payment system before registration).
Electric example. A battery-electric car with a kerb weight of 1,850 kg pays (1,850 − 500) × 12.71 = about NOK 17,160 before the age deduction; at three years old, the 33% deduction brings it to about NOK 11,500. Combustion cars pay far more, because the CO2 and NOx components are steep. Use the Tax Administration's import calculator for the exact figure.
Scrap deposit and other costs
On top of VAT and the one-off tax, the importer pays the scrap deposit tax of NOK 2,400 for cars, vans and motorhomes, and the greenhouse gas tax on the air-conditioning gas (usually about 1 kg of refrigerant, taxed per kilo depending on the gas type: HFC-134a is far more expensive than newer refrigerants).
The car may be driven on foreign plates for up to 30 days after customs clearance if registration and insurance are valid; otherwise temporary plates are needed. Dealers with trade plates can use those.
Which approval is needed before Norwegian registration?
Every imported vehicle must be approved by the Norwegian Public Roads Administration before it can be registered. Used vehicles are checked at one of its driver and vehicle licensing offices; the technical data recorded there, including weight, CO2 and NOx, are the basis for the one-off tax. A CoC is essential, because without it CO2 and NOx may have to be estimated, and estimates are rarely in your favour; our certificate of conformity guide explains how to get one.
The order is: customs clearance, approval, payment of one-off tax and scrap deposit, then registration and plates. In most cases the tax can be paid immediately after approval.
Does it pay to import a car to Norway?
For electric cars the flow usually runs the other way. According to listings tracked by MyCarDealer in October 2026:
| Model, years | Norway | Germany | Sweden |
|---|---|---|---|
| Tesla Model 3 2020–2022 | €23,695 (189 listings) | €26,390 (148) | €25,748 (144) |
| VW ID.4 2021–2023 | €25,675 (101) | €28,490 (201) | €28,866 (155) |
| Toyota RAV4 hybrid 2019–2022 | €29,654 (81) | €31,840 (76) | €28,947 (124) |
Used EVs are cheaper in Norway than in Germany, which is why EU dealers buy there; see used electric cars from Norway. Importing into Norway makes sense mainly for specific models that are scarce in Norway, for young cars where the age deduction is small but Norwegian prices are high, and for buyers who have priced the one-off tax precisely. MyCarDealer calculates your margin after VAT and costs in your own market; you can value one car for free on the homepage.
Frequently asked questions
Is a car sold from the EU to Norway an export for VAT?
Yes. Norway is outside the EU VAT area, so the EU seller zero-rates the sale as an export under Article 146 of the VAT Directive, provided it holds proof that the car left the EU, normally the exit-confirmed export declaration. Norwegian VAT of 25% is then paid on import.
How is the Norwegian one-off registration tax calculated on a used import?
It is calculated from kerb weight, CO2, NOx and in some cases engine power, using the data recorded at approval. For used cars a deduction by age applies, from 19% at one year to 90% at ten years, or alternatively an individual calculation based on prices and mileage.
What VAT applies to imported electric cars in Norway?
According to ACEA's 2026 overview, battery-electric cars are exempt from Norwegian VAT up to NOK 300,000 of value; 25% VAT applies to the excess. Electric cars still pay the weight component of the one-off tax, NOK 12.71 per kg above 500 kg, before the age deduction.
Which approval is needed before Norwegian registration?
The Norwegian Public Roads Administration must approve the car; used cars are checked at one of its licensing offices. The recorded data determine the one-off tax, which must be paid with the scrap deposit tax before registration.
Is customs duty charged on cars imported into Norway?
The Norwegian Tax Administration lists VAT, one-off registration tax, scrap deposit tax and greenhouse gas tax as the charges on an imported car; no customs duty is charged on ordinary passenger cars.