Exporting to Norway

Taxes, duty and legal considerations when exporting to Norway

Guide

There are a lot of things to consider before you start exporting to Norway. It's essential to find out about local rules and regulations on tax and duty in your intended market.

Taxes and duties

Foreign businesses operating in Norway must comply with Norwegian VAT rules, and must be VAT registered if sales or withdrawals liable for VAT exceed 50,000 kroner over 12 months.

There are essentially three types of taxes on the import of goods from abroad – customs duty, VAT and special taxes. What a Norwegian customer or consumer must pay or report to the tax authorities depends on the type of goods and where they come from.

VAT rate (2024) in Norway is 25%, with exemptions including:

  • 15% for food and drink
  • 6% for certain cultural and sporting activities

Find for further information on customs duties, VAT and special taxes:

Regulations

The Norwegian Standards Authority is responsible for standardisation, certification and assessment of product standards.
Norway has adopted the EU’s CE mark for many products. View further information about product regulations in Norway.

The Norwegian Food Safety Authority, Mattilsynet is responsible for regulating:

  • food and water
  • animals
  • fish and Aquaculture
  • cosmetics
  • plants

Direktoratet for Byggkvalitet is responsible for building regulations.

Services regulations

Read more about selling services and business travel to Norway.

Intellectual property

As a first step, you should speak to an intellectual property lawyer if you think you need patent protection when exporting.

All trademark and patent applications for Norway must be registered with Norway’s Patent Office Patentstyret.

Free trade agreement

Following the UK's exit from the European Union, Norway and the UK have negotiated a new free trade agreement (FTA) together with Iceland and Liechtenstein. The UK-EEA EFTA FTA was implemented for Norway on 1 December 2021, and replaced the Agreement on Trade in Goods.

You can use online tools Trade with the UK and Check how to export goods to check product-specific and country-specific information on tariffs and regulations that currently apply to UK trade in goods.

Trade barriers

You can check for any reported barriers to trading with Norway.

You can report any trade barriers that are affecting your business.

Operating in Norway

Norway is a sophisticated, established market with a long, trusted trading relationship with the UK. It has an educated, technologically advanced society looking for high-quality products and services. Regular meetings/visits are important to build relationships with customers. The market is competitive, and a strong unique selling point is essential.

Read more about researching export markets.

Routes to market

Having local Norwegian speaking representatives and local knowledge is necessary in certain sectors:

  • importer/distributors/agents – are necessary in many sectors including food and drink, security, sales to public sector (where procurement is by tender), industrial supply chains
  • direct sales – are possible, and more normally an option for services

Payment terms

Norwegian companies are used to dealing in GBP, EUR and NOK. Payment terms are often (but not always) 21-28 days.