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Shipping to Norway

Norway is not part of the EU customs territory. Electronic customs data and appropriate commercial documents are required for goods sent to Norway.

The correct shipping model depends in particular on:

  • Whether you are shipping to a business or a consumer
  • Who acts as the importer in Norway
  • Who is responsible for import VAT, customs duties, and other charges
  • Whether you are sending individual shipments or a continuous high parcel volume
  • Whether the shipment qualifies for VOEC or Split Shipment

Choose the Right Shipping Model for Norway

The standard import model is used for business and consumer shipments that do not qualify for the VOEC scheme or the Split Shipment service.

The shipment requires:

  • Electronic customs data
  • A commercial invoice or proforma invoice
  • Accurate goods and party information
  • An agreed Incoterms delivery term
  • A recipient in Norway or another agreed importer

The selected delivery term determines who is responsible for import customs clearance, taxes, and other charges. The recipient or another agreed importer may be liable for Norwegian VAT, customs duties, and customs clearance service fees.

VOEC for Consumer E-Commerce

VOEC (VAT On E-Commerce) is Norway's VAT scheme for foreign online retailers selling goods to Norwegian consumers.

A VOEC-registered online retailer:

  • Charges Norwegian VAT to the customer at the time of purchase
  • Reports and pays the VAT to the Norwegian tax authorities
  • Transmits the VOEC number and required goods data electronically

When Does VOEC Apply?

VOEC may apply when:

  • The buyer is a consumer located in Norway
  • The seller or electronic marketplace is VOEC registered
  • The value of an individual product is below NOK 3,000
  • The product is eligible under the VOEC scheme
  • Norwegian VAT is charged at the time of purchase

The NOK 3,000 threshold applies to each individual item, not to the total value of the parcel. If even one item exceeds the threshold, the shipment does not qualify as a VOEC shipment.

VOEC does not apply to, among other things, food and beverages, alcohol and tobacco products, other excise-taxed goods, or goods that are restricted or prohibited in Norway.

Electronic Submission of VOEC Data

Provide electronically at a minimum:

  • A valid VOEC number
  • A six-digit HS code for each goods line
  • The product value in NOK excluding shipping, insurance, and VAT
  • An accurate goods description
  • Product quantity
  • Shipment number or tracking number

Important: Simply printing the VOEC number on the commercial invoice, address label, or parcel is not sufficient. The number must be transmitted in the correct electronic data field.

If the VOEC information is missing or incorrect, the shipment may be processed as a standard import shipment. In such cases, VAT and other charges may be imposed on the recipient again.

Split Shipment for Higher Parcel Volumes

Split Shipment is a contractual service available by separate agreement for companies with a regular and sufficiently high parcel flow to Norway.

Under this model, multiple parcels addressed to different end recipients are:

  • Consolidated onto one or more transport units
  • Transported to Norway as a single consolidated shipment
  • Customs cleared through one eligible importer operating in Norway
  • Delivered to the individual end recipients after customs clearance


Key Requirements

  • A Split Shipment consignment must contain at least 10 parcels.
  • There must be an eligible, legally identifiable importer in Norway.
  • The importer must have the required customs and tax arrangements in place.
  • The commercial invoice must be addressed to the agreed importer.
  • Each parcel must have its own shipping label and end-recipient information.
    The packing list must specify all parcels, tracking numbers, and delivery addresses.
  • References on the parcels, pallet, commercial invoice, and customs data must correspond to each other.
  • The service must be activated together with PostNord sales before the first shipment.

Packaging

Parcels are consolidated onto an agreed forklift-handled transport unit (EUR pallet). The pallet must be wrapped in opaque material so that individual parcel labels are not visible from the outside. Transparent wrapping must not be used.

Only the identifier required for the consolidated shipment and the transport document should be visible on the outside of the pallet.

Digitoll – Digital Customs Process

Digitoll refers to the Norwegian Customs digital declaration and information-sharing process. Information related to the transport and goods must be submitted electronically before border crossing or at the latest at the time of border crossing.

According to internal guidance based on Norwegian Customs material dated 18 September 2026, the digital declaration and reporting obligation became mandatory on 15 September 2026. A customs declaration must be submitted no later than the border crossing from 1 March 2027 onwards.

Digitoll is not a separate transport service for the sender. It is a digital process that affects the information required for shipments to Norway.

What Is Required for Shipments to Norway?

  • EORI number of the exporting company
  • Details of the sender, exporter, recipient, and importer
  • Accurate goods description
  • HS code for each product category
  • Quantity of goods and gross and net weight
  • Goods value, currency, and country of origin
  • Commercial invoice or proforma invoice
  • Electronic customs data
  • Delivery term and named place of delivery
  • Required permits and certificates
  • Shipment-level and parcel-level references

Most Common Errors

  • Electronic customs data is missing or arrives too late.
  • HS code or country of origin is missing.
  • Goods description is too generic.
  • Information on the commercial invoice differs from the electronic data.
    Recipient or importer details are incomplete.
    The VOEC number appears only on the invoice or shipping label.
    Identifiers for the Split Shipment pallet and parcels do not match.
    A parcel becomes detached from the consolidated pallet during transport.
    Import restrictions for the goods have not been checked.

Restricted Products

Before shipping, verify whether the goods may be imported into Norway. Restrictions or permit requirements may apply to:

  • Food and beverages
  • Medicines and dietary supplements
  • Alcohol and tobacco products
  • Dangerous goods
  • Products of animal or plant origin
  • Weapons or dual-use items
  • Other goods restricted under Norwegian legislation

Implementing a Norway Shipping Solution

Contact PostNord Sales before your first shipment if:

  • You are planning to use the Split Shipment service
  • You are implementing a new electronic data connection
  • Your shipment volume is regular
  • The importer role is unclear
  • You need a service-specific assessment for traffic to Norway

Choose DAP or DAP Cleared

For shipments to Norway with PostNord, you can choose either DAP or DAP Cleared. The choice determines who handles import customs clearance and who is charged for PostNord's customs clearance services.

Under both options, Norwegian VAT and any applicable customs duties remain the responsibility of the recipient or another importer named on the commercial invoice.

DAP – Recipient Handles Import Customs Clearance

DAP (Delivered At Place) is an official Incoterms® 2020 rule.

The sender pays for transportation to the agreed destination and for PostNord's export customs clearance service.

The recipient or other declared importer is responsible in Norway for:

  • Import customs clearance
  • The cost of PostNord's import customs clearance service
  • Norwegian VAT
  • Any customs duties
  • Providing the required information and authorisations

Delivery of the shipment may be delayed until customs clearance has been completed and any required information or payments have been received from the recipient.

DAP Cleared – PostNord Handles the Customs Clearance Process

DAP Cleared is a PostNord service option based on the DAP delivery term. DAP Cleared is not a separate official Incoterms® 2020 rule.

Under the DAP Cleared option, PostNord manages both the export and import customs clearance process based on the electronic customs data provided by the sender. The sender pays the costs of PostNord's export and import customs clearance services.

The recipient or other importer named on the commercial invoice remains responsible for:

  • Norwegian VAT
  • Any customs duties
  • Any product-specific or authority-related charges

DAP Cleared reduces the practical customs-related workload for the recipient and lowers the risk of the shipment being held pending customs clearance actions or payments before delivery.