Norway Is Outside the Customs Union, So the Union's Relief Does Not Reach It - and the Norwegian Rule Hangs Off the VAT Act, With Customs Duty Following Behind
Answer
The general rule applies to you
No exception is recorded for citizens of Spain on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
195 exceptions recorded across 74 countries · none match Spain to Norway · Bringing your belongings
Council Regulation (EC) No 1186/2009, which gives relief on personal property moved into the European Union, has no application here: the EEA Agreement is a free trade area, not a customs union, and its own article 8 limits free movement of goods to products originating in the Contracting Parties and to chapters 25 to 97 of the Harmonised System. Norway's equivalent sits in its VAT legislation. Section 7-3 of the VAT Act exempts flyttegods - removal goods - from import VAT, and section 7-3-2 of the VAT Regulation sets the conditions: the importer must have stayed abroad continuously for at least one year, must have owned or possessed and used the goods abroad, and must bring them in within a reasonable time and at the latest one year after moving. Motor vehicles, aircraft and professional equipment are excluded, as are food, drink, tobacco and nicotine. Customs duty follows automatically - section 6-2-1 of the Customs Duty Regulation says no duty is charged on anything exempt from VAT under sections 7-3 to 7-5 of the VAT Act - so one set of conditions settles both charges. The relief is not automatic in the administrative sense: it is granted on permission from the customs authorities.
At a glance
- Minimum stay abroad before moving
- One year, continuous
Merverdiavgiftsforskriften § 7-3-2 second paragraph.
- Deadline to bring the goods in
- Within a reasonable time, and at the latest one year after moving to Norway
Same paragraph. The customs authorities may extend the one-year limit where there are particular grounds.
- What the relief does not cover
- Motor vehicles, aircraft, professional equipment, and food, drink, tobacco and nicotine products
Merverdiavgiftsforskriften § 7-3-2 first paragraph, both exclusions in the same subsection.
- Customs duty on the same goods
- None, because the VAT exemption carries it
Tollavgiftsforskriften § 6-2-1: no customs duty on goods covered by a VAT exemption under sections 7-3 to 7-5 of the VAT Act.
- Is the relief automatic
- No. It is granted on permission from the customs authorities
Merverdiavgiftsforskriften § 7-3-2 third paragraph, one sentence.
- A boat brought on moving
- One vessel, under 15 metres, owned twelve months, after five continuous years abroad or on Svalbard or Jan Mayen
Merverdiavgiftsforskriften § 7-3-3 first paragraph, letters a to c. The conditions are far stricter than for household goods.
- Council Regulation (EC) No 1186/2009
- Does not apply. The EEA Agreement is not a customs union, and article 8 limits free movement of goods to originating products in chapters 25 to 97
EØS-avtalen article 8(2) and (3) as enacted in Norwegian law by the EEA Act.
Requirements
- A continuous stay abroad of at least one year before moving
- Goods you owned or possessed and used while abroad
- Import within a reasonable time and at the latest one year after moving to Norway
- Permission from the customs authorities
- A separate declaration form for removal goods
In detail
One condition set, two charges
Most countries in this corpus state a customs relief and a tax relief separately, and the two often differ. Norway writes the conditions once, in the VAT Regulation, and then has the Customs Duty Regulation adopt them wholesale: section 6-2-1 exempts from duty anything exempt from VAT under sections 7-3 to 7-5 of the VAT Act. A reader therefore needs only one rule, and the rule they need is in tax legislation rather than in customs legislation, which is not where anyone looks first.
The boat rule is a different animal
The relief for household goods asks for one year abroad. The relief for a vessel asks for five continuous years abroad or on Svalbard or Jan Mayen, twelve months of ownership and use, and a length under fifteen metres, and it covers one vessel only. Svalbard counts as abroad for this purpose, which is one of the few places in Norwegian law where it does.
Country-level policy
Section 6 of the Immigration Act ends a paragraph with the sentence Loven gjelder ikke for Svalbard - the Act does not apply to Svalbard. There is no visa for Svalbard, no residence permit, no work permit and no quota, because the statute that would create them stops at the mainland. Svalbard is also outside Schengen: article 14 of the 1999 agreement associating Norway with the Schengen acquis says the agreement does not apply to Svalbard, and the 1957 Nordic passport agreement printed at the back of the Immigration Act defines a Nordic state as Norway except Svalbard and Jan Mayen. What governs entry instead is a five-section regulation of 1995 on rejection and expulsion, under which the Governor may turn away a person who cannot support themselves or look after themselves, and a 2022 regulation under which a traveller must present a passport valid for entry to Norway when the Governor asks. None of that is a permit, and the Svalbard Treaty gives nationals of the contracting parties an equal right of access and residence subject to local law. What the archipelago does not carry is the rest of the welfare state: the National Insurance Act lets an existing member keep membership on moving there and admits a non-member only through work for a Norwegian employer, and the Patient and User Rights Act has not been extended to Svalbard at all.
What applies to you
Nothing changes for a citizen of Spain
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«(1) Det skal ikke beregnes merverdiavgift ved innførsel av varer som nevnt i § 3-6 bokstav d, § 3-7 fjerde ledd, § 3-18, § 6-1, §§ 6-3 og 6-4, § 6-8 første ledd, § 6-10 fjerde ledd, § 6-11 fjerde ledd og § 6-15. | | | | --- | | (2) Det samme gjelder ved innførsel av varer og driftsutstyr som nevnt i § 6-9 første ledd, § 6-10 første ledd, § 6-11 første ledd eller ved gjeninnførsel av slike varer etter ombygging, reparasjon eller vedlikehold utenfor merverdiavgiftsområdet. | | | | --- | | (3) Bestemmelsene om adgang til å treffe enkeltvedtak om fritak for våpensystemet F-35 i § 6-37 gjelder tilsvarende for beregning av merverdiavgift ved innførsel av varer. | | | | --- | | (4) Departementet kan gi forskrift om omfanget av og vilkår for fritak fra beregning av merverdiavgift ved innførsel etter denne paragrafen og om fritak for varer til bruk for luftfartøy som nevnt i § 6-10 første ledd dersom luftfartøyet går i utenriks fart eller for den enkelte tur har bestemmelsessted utenfor merverdiavgiftsområdet. | | | | | --- | --- | | 0 | Endret ved lover 13 des 2013 nr. 128 (ikr. 1 juli 2015 iflg. res. 12 juni 2015 nr. 648), 18 des 2015 nr. 118 (ikr. 1 mars 2016 iflg. res. 19 feb 2016 nr. 164), 11 mars 2022 nr. 8 (i kraft 1 jan 2023 iflg. res. 16 sep 2022 nr. 1575, endring endret ved lov 20 des 2022 nr. 110), 20 des 2023 nr. 100 (i kraft 1 jan 2024). | 🔗 Del paragraf ### § 7-2.Varer som er unntatt fra deklarasjonsplikt etter vareførselsloven § 4-1 og varer det ikke skal beregnes tollavgift av ved innførsel | | | --- | | (1) Det skal ikke beregnes merverdiavgift ved innførsel av varer som det ikke er plikt til å levere deklarasjon for etter vareførselsloven 4-1 tredje ledd. | | | | --- | | (2) Det skal ikke beregnes merverdiavgift ved gjeninnførsel av varer som nevnt i tollavgiftsloven § 6-4 første ledd bokstav a dersom den som utfører og innfører varen, er samme person. Vilkåret om at den som innfører og utfører varen må være samme person, gjelder likevel ikke dersom varen tidligere er endelig belastet merverdiavgift. | | | | --- | | (3) Departementet kan gi forskrift om omfanget av og vilkårene for fritak og at det ikke skal beregnes merverdiavgift ved innførsel av varer som nevnt i tollavgiftsloven § 6-4 første ledd bokstav d. | | | | | --- | --- | | 0 | Endret ved lover 18 des 2015 nr. 118 (ikr. 1 jan 2017), 20 des 2019 nr. 98 (ikr. 1 apr 2020 iflg. res. 7 feb 2020 nr. 112), 11 mars 2022 nr. 8 (i kraft 1 jan 2023 iflg. res. 16 sep 2022 nr. 1575). | 🔗 Del paragraf ### § 7-3.Varer til personlig bruk | | | --- | | (1) Det skal ikke beregnes merverdiavgift ved innførsel av | | | | | --- | --- | | a. | brukt utstyr tilhørende personer bosatt i Norge som har avgått ved døden utenfor merverdiavgiftsområdet | | | | | --- | --- | | b. | flyttegods |»Our translation - not official
No value added tax shall be calculated on the import of a. used equipment belonging to persons resident in Norway who have died outside the VAT area, b. removal goods
The Act names the category; the conditions are all in the regulation.
Read it at the sourceAbout this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
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«Det skal ikke beregnes merverdiavgift ved innførsel av innbo og andre gjenstander som innføres i forbindelse med flytting til Norge. Fritaket gjelder ikke motorvogn, luftfartøy eller yrkesutstyr. Fritaket gjelder heller ikke mat-, drikke, tobakks- og nikotinvarer.»Our translation - not official
No value added tax shall be calculated on the import of household goods and other objects imported in connection with moving to Norway. The exemption does not cover motor vehicles, aircraft or professional equipment. Nor does the exemption cover food, drink, tobacco and nicotine products.
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«Det er et vilkår for fritak at varene innføres av og er til bruk for personer som har oppholdt seg i utlandet sammenhengende i minst ett år. Den som innfører varen må ha eiet eller besittet og brukt den i utlandet. Innførsel av varen må finne sted innen rimelig tid og senest ett år etter flytting til Norge. Dersom det foreligger særlige grunner, kan tollmyndighetene forlenge fristen i tredje punktum.»Our translation - not official
It is a condition of the exemption that the goods are imported by and are for the use of persons who have stayed abroad continuously for at least one year. The person importing the goods must have owned or possessed and used them abroad. Import of the goods must take place within a reasonable time and at the latest one year after moving to Norway. Where there are particular grounds, the customs authorities may extend the deadline in the third sentence.
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«Fritaket gis etter tillatelse fra tollmyndighet»Our translation - not official
The exemption is granted on permission from the customs authorities.
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«Fritaket gjelder ett fartøy som innføres ved eierens flytting hit til landet og som er til personlig bruk. Det er et vilkår for fritak at»Our translation - not official
The exemption covers one vessel imported on the owner's moving to this country and for personal use. It is a condition of the exemption that
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«Det skal ikke beregnes tollavgift ved innførsel av varer som er omfattet av fritak for merverdiavgift etter merverdiavgiftsloven § 7-3 til § 7-5.»Our translation - not official
No customs duty shall be calculated on the import of goods covered by an exemption from value added tax under sections 7-3 to 7-5 of the VAT Act.
The whole section. It is why the VAT conditions settle the duty question as well.
Read it at the sourceAbout this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«Flyttegods som oppfyller vilkårene i merverdiavgiftsforskriften § 7-3-2 kan deklareres ved at den som krever fritaket leverer særskilt skjema.»Our translation - not official
Removal goods meeting the conditions in section 7-3-2 of the VAT Regulation may be declared by the person claiming the exemption submitting a special form.
The declaration route. The section number is taken from the stored reading's own heading structure and should be checked against the published numbering before being relied on as a pinpoint.
Read it at the sourceAbout this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
«Med mindre annet er særskilt angitt, får artikkel 10 til 15, 19, 20 og 25 til 27 anvendelse bare for produkter med opprinnelse i avtalepartene.1 | | | | --- | | 3. Med mindre annet er særskilt angitt,2 får bestemmelsene i denne avtale anvendelse bare for | | | | | --- | --- | | a. | varer som hører inn under kapittel 25 til 97 i det harmoniserte system for beskrivelse og koding av varer,3 med unntak av varer oppført i protokoll 2;4 | | | | | --- | --- | | b. | varer oppført i protokoll 3 5 i samsvar med de særlige bestemmelser som er fastsatt i protokollen.»Our translation - not official
Unless otherwise specified, articles 10 to 15, 19, 20 and 25 to 27 apply only to products originating in the Contracting Parties. Unless otherwise specified, the provisions of this Agreement apply only to a. goods falling within chapters 25 to 97 of the Harmonised Commodity Description and Coding System, with the exception of goods listed in Protocol 2; b. goods listed in Protocol 3 in accordance with the particular provisions set out in that Protocol.
The provision that makes the EEA a free trade area rather than a customs union, and with it the reason Union customs legislation does not reach Norway.
Read it at the sourceAbout this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
Practical notes
The vareførselsforskriften pinpoint above is taken from the stored reading's heading structure rather than from a numbered paragraph the page displays beside the text. The sentence is genuine and the regulation is the right one; the section number should be confirmed before it is cited as a pinpoint.
Nothing here covers importing a car. Motor vehicles are excluded from the removal-goods relief in terms, and the separate engangsavgift on first registration was not read.
No monetary ceiling appears in section 7-3-2. The relief is bounded by what the goods are and how long you owned them, not by their value.
- consolidatesMerverdiavgiftsforskriften, consolidated text at Lovdata
Lovdata, stiftelsen Lovdata
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source
- consolidatesTollavgiftsforskriften, consolidated text at Lovdata
Lovdata, stiftelsen Lovdata
About this source
Norway's legal information service, and the body that physically produces Norsk Lovtidend, the official gazette. Lovdata is not a ministry: it is a private foundation, established on 1 July 1981 by the Ministry of Justice and the Faculty of Law at the University of Oslo, and its own English page says so. Forskrift 21. juni 1994 nr. 644, made under section 4 of the Norsk Lovtidend Act, authorises the Ministry to contract with stiftelsen Lovdata for the use of Lovdata's statute and regulation databases, and gives the State a right to take those databases over if the foundation is wound up - so the databases are the foundation's, held under an arrangement with the State. The 1992 circular on publication in Norsk Lovtidend instructs ministries to send material for publication to Norsk Lovtidend, c/o Lovdata. Four kinds of address matter and they are different documents. /dokument/NL/lov/<date>-<nr> and /dokument/SF/forskrift/<date>-<nr> are Lovdata's consolidated texts of Acts and central regulations; appending /* to either serves the whole instrument, and without it the address returns only a table of contents and an editorial blurb. /dokument/<...>/KAPITTEL_n serves one chapter. /LTI/lov/<date>-<nr> is the instrument as published in Norsk Lovtidend, which is the official text. /dokument/NLE/ and /dokument/SFE/ are unofficial English translations. The free-text search at /sok?q= is readable by the extraction service and is the practical way to find an instrument whose number is unknown; /referanse/hjemmel?dokID=NL/lov/<date>-<nr> lists every regulation made under a given Act. The treaty register at /traktat/<date>-<nr>, which Lovdata administers for the Ministry of Foreign Affairs, carries Norwegian texts of treaties with metadata naming the authentic language.
Standing: Maintains the text in force
Cannot be cited for: **The consolidated texts are not the official text.** Norsk Lovtidend is what lov 19. juni 1969 nr. 53 § 1 requires to be published for public account, and section 3 of that Act ties an Act's commencement to the date of the issue of Norsk Lovtidend that announced it. A consolidation under /dokument/NL/ or /dokument/SF/ is the foundation's editorial product: reliable, universally used, and not the enacted words. Where it matters, the as-promulgated text is at the /LTI/ address and should be read instead. **No consolidation carries a sweep date.** The metadata block prints Sist endret with the last amending Act folded in, and a Rettet line recording editorial corrections, and neither is a statement that the text was checked as at a day - so no consolidatedAsOf can honestly be taken from a Lovdata page. **The amendment notes are Lovdata's, not the legislature's**: the small numbered blocks under each section are the foundation's apparatus and must not be quoted as enacted text, though they are the only readable record of what a repealed section used to say. **The consolidation prints provisions not yet in force beside those in force**, marked only by a note saying Endres ved forskrift ... i kraft <date>; section 10-1 of the Driving Licence Regulation carries one for 1 January 2027. **The English translations at /dokument/NLE/ and /dokument/SFE/ are not the instrument and must never be quoted as one**: Lovdata's own page states that the translations are not official, that they are provided for information purposes only, and that in the event of any inconsistency the Norwegian version shall prevail; the translations are produced by ministries rather than by Lovdata. **The bare /dokument/NL/lov/<date>-<nr> address is not the law**: it serves a table of contents and a Kort om loven blurb written by Lovdata, and a reading taken from it contains no section text at all - the Immigration Act at that address is 38,290 characters of navigation, against 431,640 at the same address with /* appended. **It cannot be cited for anything an agency does.** The skilled-worker quota, what counts as pay for a work permit, what counts as sufficient means, the Svalbard tax rates and the student tuition levels are all left by the instruments to a directorate, a ministry or the Storting, and none of those decisions is published here.
We re-read it every 60 days. More about this source