Indirect movements of goods from Northern Ireland to Great Britain via Ireland

In this guide:

  • Direct movement of goods from Northern Ireland to Great Britain

    Find out more about moving goods directly from NI to GB.

    Most goods moving directly from Northern Ireland (NI) to Great Britain (GB) will not require declarations. However, export declarations are needed in the following limited circumstances, where goods are:

    • placed or moving under a customs special procedure in NI (including transit)
    • in an authorised Temporary Storage Facility (TSF)

    On the following list of certain prohibited and restricted goods for which specific processes apply, based on binding international obligations on the UK and EU:

    • drug precursor chemicals
    • endangered plants and animals, including under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
    • firearms, their parts and components and ammunition
    • fish – Atlantic Tuna, Dissostichus
    • fluorinated gases (F-gas) and ozone-depleting substances (ODS)
    • genetically modified organisms
    • hazardous chemicals
    • mercury and mercury-added products
    • persistent organic pollutants
    • rough diamonds
    • torture goods

    In these circumstances, you are required to complete an export declaration. Import declarations are not required for goods moving directly from NI to GB.

    The export declaration raised on your behalf by the Trader Support Service (TSS) will also satisfy your safety and security obligations. You will not need to raise a separate Exit Summary Declaration (EXS).

    Sign up for the Trader Support Service to move goods into and out of Northern Ireland.

    Licences, certificates and other documents

    If your goods are subject to sanitary and phytosanitary (SPS) controls, you must indicate this in your Trader Support Service submission. You must comply with Department for Environment, Food and Rural Affairs (DEFRA) requirements and provide TSS with the appropriate SPS certificates.

    If the commodity codes of your goods require any other licences, certificates or documents, you must indicate this in your TSS submission. You must also provide any associated reference numbers and attach any relevant documents.

    Document checks

    When the Trader Support Service submits the export declaration on your behalf, they will be notified on whether a documents check is required, and if so:

    • TSS will contact you to ensure the required documents are attached to your case
    • once all required documents are attached, TSS will send the documents to HMRC and the goods will usually be released for movement after two hours
    • in this two-hour window, HMRC may flag that your goods need to be physically checked; TSS will inform you if so and advise on where physical checks need to be conducted
    • TSS will provide the Movement Reference Number (MRN) once the goods are released for movement

    Creating a Goods Movement Reference

    Hauliers must create a Goods Movement Reference (GMR) for a direct movement from NI to GB when an export declaration is required. This must be presented to the carrier at check-in at Belfast, Larne or Warrenpoint ports. To do this as a haulier you must be registered for Goods Vehicle Movement Service. Once registered you can create a GMR, inputting the Declaration Unique Consignment Reference (DUCR) provided by Trader Support Service.

    Actions at the Northern Ireland port

    The action required at the NI port is dependent on the type of goods being moved:

    • If you are moving goods from NI to GB that are under a customs special procedure or in an authorised Temporary Storage Facility (TSF), you must report straight to the carrier check-in at the NI port (Belfast, Larne or Warrenpoint).
    • If you are moving certain prohibited and restricted goods for which specific processes apply based on binding international obligations, you must take the actions listed in Appendix 1 – Actions for certain prohibited and restricted goods at the NI port (PDF, 978KB).
    Also on this site
    Sign up for the Trader Support Service to move goods into and out of Northern Ireland
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/direct-movement-goods-northern-ireland-great-britain

    Links

  • Indirect movements of goods from Northern Ireland to Great Britain via Ireland

    Find out more about moving goods indirectly from NI to GB via Ireland.

    All goods moving indirectly from Northern Ireland (NI) to Great Britain (GB) via Ireland require an export declaration (PDF, 978KB).

    The majority of goods moving from NI to GB through Ireland will not require import declarations on arrival in Great Britain. However, goods moving from Northern Ireland to Great Britain through Ireland will have to complete import declarations if they are:

    • non-qualifying Northern Ireland goods
    • goods which do not merely pass through the Republic of Ireland once they have left Northern Ireland (e.g., goods held in storage or undergoing further processing)
    • goods such as excise goods (alcohol, tobacco or energy products) or endangered species
    • goods moved on this route for an avoidance purpose

    If you use the Trader Support Service (TSS), the export declaration raised on your behalf by TSS will satisfy your safety and security obligations for GB and NI. You will not need to raise a separate Exit Summary Declaration.

    Sign up for the Trader Support Service to move goods into and out of Northern Ireland.

    Licences, certificates and other documents

    If your goods are subject to sanitary and phytosanitary (SPS) controls, you must indicate this in the Trader Support Service submission.

    You must comply with Department for Environment, Food & Rural Affairs (DEFRA) requirements and provide TSS with the appropriate sanitary and phytosanitary (SPS) certificates. In addition, appropriate Export Health Certificates and other SPS documents must be entered into the Irish border systems by the NI exporter.

    If the commodity codes of your goods require any other licences, certificates or other documents, you need to indicate this in your TSS submission. You must also provide any associated reference numbers and attach relevant documents.

    Document checks

    When the Trader Support Service submits the export declaration on your behalf, they will be notified on whether a documents check is required, and the next steps if so:

    • TSS will contact you to ensure all the required documents are attached to your case
    • once all required documents are attached, TSS will send the documents to HMRC and the goods should be cleared within two hours
    • in this two-hour window, HMRC may flag that your goods must be physically checked and TSS will inform you of this and advise on where physical checks need to be conducted
    • TSS will provide the Movement Reference Number (MRN) once the goods are released for movement

    Roll-on-roll-off (RoRo) and create a Pre-Boarding notification (PBN)

    You, or your haulier, must create a Pre-Boarding notification (PBN) on the Irish RoRo system, using the Movement Reference Number (MRN) provided by TSS. When creating the Pre-Boarding notification (PBN), you or your haulier must select the Movement Direction as ‘Out of Ireland’.

    Hauliers can email customsPBN@revenue.ie if they have queries.

    Creating a Goods Movement Reference

    For ports using the Goods Vehicle Movement Service (GVMS), hauliers must complete a Goods Movement Reference. However, for most movements, hauliers will only need to indicate they are moving qualifying Northern Ireland goods.

    This can be done by selecting the ‘no declaration required’ option when creating a Goods Movement Reference.

    Import declarations

    If an Import declaration is required, the importer must make the declaration at the point of import. Unless the goods have received customs clearance, they will not be released from the port.

    Also on this site
    Sign up for the Trader Support Service to move goods into and out of Northern Ireland
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/indirect-movements-goods-northern-ireland-great-britain-ireland

    Links

Direct movement of goods from Northern Ireland to Great Britain

In this guide:

  • Direct movement of goods from Northern Ireland to Great Britain

    Find out more about moving goods directly from NI to GB.

    Most goods moving directly from Northern Ireland (NI) to Great Britain (GB) will not require declarations. However, export declarations are needed in the following limited circumstances, where goods are:

    • placed or moving under a customs special procedure in NI (including transit)
    • in an authorised Temporary Storage Facility (TSF)

    On the following list of certain prohibited and restricted goods for which specific processes apply, based on binding international obligations on the UK and EU:

    • drug precursor chemicals
    • endangered plants and animals, including under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
    • firearms, their parts and components and ammunition
    • fish – Atlantic Tuna, Dissostichus
    • fluorinated gases (F-gas) and ozone-depleting substances (ODS)
    • genetically modified organisms
    • hazardous chemicals
    • mercury and mercury-added products
    • persistent organic pollutants
    • rough diamonds
    • torture goods

    In these circumstances, you are required to complete an export declaration. Import declarations are not required for goods moving directly from NI to GB.

    The export declaration raised on your behalf by the Trader Support Service (TSS) will also satisfy your safety and security obligations. You will not need to raise a separate Exit Summary Declaration (EXS).

    Sign up for the Trader Support Service to move goods into and out of Northern Ireland.

    Licences, certificates and other documents

    If your goods are subject to sanitary and phytosanitary (SPS) controls, you must indicate this in your Trader Support Service submission. You must comply with Department for Environment, Food and Rural Affairs (DEFRA) requirements and provide TSS with the appropriate SPS certificates.

    If the commodity codes of your goods require any other licences, certificates or documents, you must indicate this in your TSS submission. You must also provide any associated reference numbers and attach any relevant documents.

    Document checks

    When the Trader Support Service submits the export declaration on your behalf, they will be notified on whether a documents check is required, and if so:

    • TSS will contact you to ensure the required documents are attached to your case
    • once all required documents are attached, TSS will send the documents to HMRC and the goods will usually be released for movement after two hours
    • in this two-hour window, HMRC may flag that your goods need to be physically checked; TSS will inform you if so and advise on where physical checks need to be conducted
    • TSS will provide the Movement Reference Number (MRN) once the goods are released for movement

    Creating a Goods Movement Reference

    Hauliers must create a Goods Movement Reference (GMR) for a direct movement from NI to GB when an export declaration is required. This must be presented to the carrier at check-in at Belfast, Larne or Warrenpoint ports. To do this as a haulier you must be registered for Goods Vehicle Movement Service. Once registered you can create a GMR, inputting the Declaration Unique Consignment Reference (DUCR) provided by Trader Support Service.

    Actions at the Northern Ireland port

    The action required at the NI port is dependent on the type of goods being moved:

    • If you are moving goods from NI to GB that are under a customs special procedure or in an authorised Temporary Storage Facility (TSF), you must report straight to the carrier check-in at the NI port (Belfast, Larne or Warrenpoint).
    • If you are moving certain prohibited and restricted goods for which specific processes apply based on binding international obligations, you must take the actions listed in Appendix 1 – Actions for certain prohibited and restricted goods at the NI port (PDF, 978KB).
    Also on this site
    Sign up for the Trader Support Service to move goods into and out of Northern Ireland
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/direct-movement-goods-northern-ireland-great-britain

    Links

  • Indirect movements of goods from Northern Ireland to Great Britain via Ireland

    Find out more about moving goods indirectly from NI to GB via Ireland.

    All goods moving indirectly from Northern Ireland (NI) to Great Britain (GB) via Ireland require an export declaration (PDF, 978KB).

    The majority of goods moving from NI to GB through Ireland will not require import declarations on arrival in Great Britain. However, goods moving from Northern Ireland to Great Britain through Ireland will have to complete import declarations if they are:

    • non-qualifying Northern Ireland goods
    • goods which do not merely pass through the Republic of Ireland once they have left Northern Ireland (e.g., goods held in storage or undergoing further processing)
    • goods such as excise goods (alcohol, tobacco or energy products) or endangered species
    • goods moved on this route for an avoidance purpose

    If you use the Trader Support Service (TSS), the export declaration raised on your behalf by TSS will satisfy your safety and security obligations for GB and NI. You will not need to raise a separate Exit Summary Declaration.

    Sign up for the Trader Support Service to move goods into and out of Northern Ireland.

    Licences, certificates and other documents

    If your goods are subject to sanitary and phytosanitary (SPS) controls, you must indicate this in the Trader Support Service submission.

    You must comply with Department for Environment, Food & Rural Affairs (DEFRA) requirements and provide TSS with the appropriate sanitary and phytosanitary (SPS) certificates. In addition, appropriate Export Health Certificates and other SPS documents must be entered into the Irish border systems by the NI exporter.

    If the commodity codes of your goods require any other licences, certificates or other documents, you need to indicate this in your TSS submission. You must also provide any associated reference numbers and attach relevant documents.

    Document checks

    When the Trader Support Service submits the export declaration on your behalf, they will be notified on whether a documents check is required, and the next steps if so:

    • TSS will contact you to ensure all the required documents are attached to your case
    • once all required documents are attached, TSS will send the documents to HMRC and the goods should be cleared within two hours
    • in this two-hour window, HMRC may flag that your goods must be physically checked and TSS will inform you of this and advise on where physical checks need to be conducted
    • TSS will provide the Movement Reference Number (MRN) once the goods are released for movement

    Roll-on-roll-off (RoRo) and create a Pre-Boarding notification (PBN)

    You, or your haulier, must create a Pre-Boarding notification (PBN) on the Irish RoRo system, using the Movement Reference Number (MRN) provided by TSS. When creating the Pre-Boarding notification (PBN), you or your haulier must select the Movement Direction as ‘Out of Ireland’.

    Hauliers can email customsPBN@revenue.ie if they have queries.

    Creating a Goods Movement Reference

    For ports using the Goods Vehicle Movement Service (GVMS), hauliers must complete a Goods Movement Reference. However, for most movements, hauliers will only need to indicate they are moving qualifying Northern Ireland goods.

    This can be done by selecting the ‘no declaration required’ option when creating a Goods Movement Reference.

    Import declarations

    If an Import declaration is required, the importer must make the declaration at the point of import. Unless the goods have received customs clearance, they will not be released from the port.

    Also on this site
    Sign up for the Trader Support Service to move goods into and out of Northern Ireland
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/indirect-movements-goods-northern-ireland-great-britain-ireland

    Links

Taxes, duty and legal considerations when exporting to Norway

In this guide:

  • Advantages and challenges of exporting to Norway

    Be aware of the advantages and challenges of doing business in Norway.

    There are advantages and also potential challenges for Northern Ireland companies doing business in Norway.

    Advantages of exporting to Norway

    Norway can offers numerous benefits to companies looking to do business in the region including:

    • efficient business culture
    • low levels of corruption
    • English widely used as business language
    • high living standards
    • stable economy
    • an open market

    Challenges of exporting to Norway

    You should also be aware of some challenges you could face when exporting to Norway including:

    • Norway is not a member of the European Union (EU), but is a member of the European Economic Area (EEA). There are certain challenges regarding import and customs restrictions.
    Also on this site
    How to export goods from Northern Ireland: step-by-step
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/advantages-and-challenges-exporting-norway

    Links

  • Sectoral opportunities in Norway

    There are a number of sectors that could potentially offer some opportunities to Northern Ireland companies.

    There is a demand for UK-manufactured products and services across many sectors in Norway. This ranges from consumer products and environmental technologies, to e-vehicles and finance. There is also demand for medical and pharmaceutical products and physical and cyber security products.

    Energy

    Electricity is generated almost entirely from hydropower with around 10% from onshore wind. Norway enjoys a surplus of green electricity that is traded through interconnectors. An increasing demand for more electricity gives emerging opportunities for offshore wind, energy efficiency and storage technologies. The hydrogen value chain is a growing sector.

    Infrastructure

    The Norwegian Government is investing heavily in infrastructure, including airport developments, rail network upgrades, track and road construction. The government, and companies, are looking at developing integrated intelligent transport systems and autonomous transport. These will be integral for Norway to deliver on communicated emission reduction targets.

    Security

    The UK is well known for advanced, innovative and specialised physical and cyber security equipment and solutions. Therefore, Norway frequently looks to the UK for its expertise and experience in the security sector.

    Food and drink

    The demand for, and interest in, international food and drink products in Norway continues to grow. Important factors to consider include a health aspect, traceability, strong branding, quality and value for money. Plant-based products, vegan and vegetarian sectors continue to grow, and environmental packaging is becoming a strong selling point.

    Technology

    Norway is an early adaptor of technology across many sectors and is open to looking at new technological solutions.

    Also on this site
    How to export goods from Northern Ireland: step-by-step
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/sectoral-opportunities-norway

    Links

  • Taxes, duty and legal considerations when exporting to Norway

    Find out about the numerous things you need to consider before you start exporting to Norway.

    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.

    Also on this site
    How to export goods from Northern Ireland: step-by-step
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/taxes-duty-and-legal-considerations-when-exporting-norway

    Links

  • Support available for exporting to Norway

    There are a range of support options available to help you export to Norway.

    Developing exports to Norway could be a part of growing your business. But breaking into the market can be challenging. The right support and advice can significantly improve your prospects.

    Invest NI offers a range of advice, plus additional support services for businesses trading with Norway.

    As well as Invest NI, there are other sources of support to assist with trading with Norway.

    • The Northern Ireland Chamber of Commerce (NICC) provides trade support services and networking opportunities.
    • Department for Business and Trade (DBT) in-market support - eligible UK businesses can access trade expertise and knowledge on exporting to specific countries from the
    • DBT global network of international market hubs.
    • UK Tradeshow Programme - UK businesses exporting, or thinking about exporting, can apply for support to exhibit at, or attend, approved overseas trade shows and conferences; potentially receive grants to offset some costs.
    • A freight forwarder can organise delivery and customs clearance, minimising the logistical problems you deal with directly.
    • Your bank can advise you on the most appropriate form of financing and how to protect yourself against foreign exchange risks and non-payment.
       
    Also on this site
    How to export goods from Northern Ireland: step-by-step
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/support-available-exporting-norway

    Links

Support available for exporting to Norway

In this guide:

  • Advantages and challenges of exporting to Norway

    Be aware of the advantages and challenges of doing business in Norway.

    There are advantages and also potential challenges for Northern Ireland companies doing business in Norway.

    Advantages of exporting to Norway

    Norway can offers numerous benefits to companies looking to do business in the region including:

    • efficient business culture
    • low levels of corruption
    • English widely used as business language
    • high living standards
    • stable economy
    • an open market

    Challenges of exporting to Norway

    You should also be aware of some challenges you could face when exporting to Norway including:

    • Norway is not a member of the European Union (EU), but is a member of the European Economic Area (EEA). There are certain challenges regarding import and customs restrictions.
    Also on this site
    How to export goods from Northern Ireland: step-by-step
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/advantages-and-challenges-exporting-norway

    Links

  • Sectoral opportunities in Norway

    There are a number of sectors that could potentially offer some opportunities to Northern Ireland companies.

    There is a demand for UK-manufactured products and services across many sectors in Norway. This ranges from consumer products and environmental technologies, to e-vehicles and finance. There is also demand for medical and pharmaceutical products and physical and cyber security products.

    Energy

    Electricity is generated almost entirely from hydropower with around 10% from onshore wind. Norway enjoys a surplus of green electricity that is traded through interconnectors. An increasing demand for more electricity gives emerging opportunities for offshore wind, energy efficiency and storage technologies. The hydrogen value chain is a growing sector.

    Infrastructure

    The Norwegian Government is investing heavily in infrastructure, including airport developments, rail network upgrades, track and road construction. The government, and companies, are looking at developing integrated intelligent transport systems and autonomous transport. These will be integral for Norway to deliver on communicated emission reduction targets.

    Security

    The UK is well known for advanced, innovative and specialised physical and cyber security equipment and solutions. Therefore, Norway frequently looks to the UK for its expertise and experience in the security sector.

    Food and drink

    The demand for, and interest in, international food and drink products in Norway continues to grow. Important factors to consider include a health aspect, traceability, strong branding, quality and value for money. Plant-based products, vegan and vegetarian sectors continue to grow, and environmental packaging is becoming a strong selling point.

    Technology

    Norway is an early adaptor of technology across many sectors and is open to looking at new technological solutions.

    Also on this site
    How to export goods from Northern Ireland: step-by-step
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/sectoral-opportunities-norway

    Links

  • Taxes, duty and legal considerations when exporting to Norway

    Find out about the numerous things you need to consider before you start exporting to Norway.

    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.

    Also on this site
    How to export goods from Northern Ireland: step-by-step
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/taxes-duty-and-legal-considerations-when-exporting-norway

    Links

  • Support available for exporting to Norway

    There are a range of support options available to help you export to Norway.

    Developing exports to Norway could be a part of growing your business. But breaking into the market can be challenging. The right support and advice can significantly improve your prospects.

    Invest NI offers a range of advice, plus additional support services for businesses trading with Norway.

    As well as Invest NI, there are other sources of support to assist with trading with Norway.

    • The Northern Ireland Chamber of Commerce (NICC) provides trade support services and networking opportunities.
    • Department for Business and Trade (DBT) in-market support - eligible UK businesses can access trade expertise and knowledge on exporting to specific countries from the
    • DBT global network of international market hubs.
    • UK Tradeshow Programme - UK businesses exporting, or thinking about exporting, can apply for support to exhibit at, or attend, approved overseas trade shows and conferences; potentially receive grants to offset some costs.
    • A freight forwarder can organise delivery and customs clearance, minimising the logistical problems you deal with directly.
    • Your bank can advise you on the most appropriate form of financing and how to protect yourself against foreign exchange risks and non-payment.
       
    Also on this site
    How to export goods from Northern Ireland: step-by-step
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/support-available-exporting-norway

    Links

Sectoral opportunities in Norway

In this guide:

  • Advantages and challenges of exporting to Norway

    Be aware of the advantages and challenges of doing business in Norway.

    There are advantages and also potential challenges for Northern Ireland companies doing business in Norway.

    Advantages of exporting to Norway

    Norway can offers numerous benefits to companies looking to do business in the region including:

    • efficient business culture
    • low levels of corruption
    • English widely used as business language
    • high living standards
    • stable economy
    • an open market

    Challenges of exporting to Norway

    You should also be aware of some challenges you could face when exporting to Norway including:

    • Norway is not a member of the European Union (EU), but is a member of the European Economic Area (EEA). There are certain challenges regarding import and customs restrictions.
    Also on this site
    How to export goods from Northern Ireland: step-by-step
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

    Source URL

    /content/advantages-and-challenges-exporting-norway

    Links

  • Sectoral opportunities in Norway

    There are a number of sectors that could potentially offer some opportunities to Northern Ireland companies.

    There is a demand for UK-manufactured products and services across many sectors in Norway. This ranges from consumer products and environmental technologies, to e-vehicles and finance. There is also demand for medical and pharmaceutical products and physical and cyber security products.

    Energy

    Electricity is generated almost entirely from hydropower with around 10% from onshore wind. Norway enjoys a surplus of green electricity that is traded through interconnectors. An increasing demand for more electricity gives emerging opportunities for offshore wind, energy efficiency and storage technologies. The hydrogen value chain is a growing sector.

    Infrastructure

    The Norwegian Government is investing heavily in infrastructure, including airport developments, rail network upgrades, track and road construction. The government, and companies, are looking at developing integrated intelligent transport systems and autonomous transport. These will be integral for Norway to deliver on communicated emission reduction targets.

    Security

    The UK is well known for advanced, innovative and specialised physical and cyber security equipment and solutions. Therefore, Norway frequently looks to the UK for its expertise and experience in the security sector.

    Food and drink

    The demand for, and interest in, international food and drink products in Norway continues to grow. Important factors to consider include a health aspect, traceability, strong branding, quality and value for money. Plant-based products, vegan and vegetarian sectors continue to grow, and environmental packaging is becoming a strong selling point.

    Technology

    Norway is an early adaptor of technology across many sectors and is open to looking at new technological solutions.

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  • Taxes, duty and legal considerations when exporting to Norway

    Find out about the numerous things you need to consider before you start exporting to Norway.

    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.

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  • Support available for exporting to Norway

    There are a range of support options available to help you export to Norway.

    Developing exports to Norway could be a part of growing your business. But breaking into the market can be challenging. The right support and advice can significantly improve your prospects.

    Invest NI offers a range of advice, plus additional support services for businesses trading with Norway.

    As well as Invest NI, there are other sources of support to assist with trading with Norway.

    • The Northern Ireland Chamber of Commerce (NICC) provides trade support services and networking opportunities.
    • Department for Business and Trade (DBT) in-market support - eligible UK businesses can access trade expertise and knowledge on exporting to specific countries from the
    • DBT global network of international market hubs.
    • UK Tradeshow Programme - UK businesses exporting, or thinking about exporting, can apply for support to exhibit at, or attend, approved overseas trade shows and conferences; potentially receive grants to offset some costs.
    • A freight forwarder can organise delivery and customs clearance, minimising the logistical problems you deal with directly.
    • Your bank can advise you on the most appropriate form of financing and how to protect yourself against foreign exchange risks and non-payment.
       
    Also on this site
    How to export goods from Northern Ireland: step-by-step
    Help and support for exporting
    Primary parent
    Trading with GB and countries outside the EU
    Content category
    Exporting and importing

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