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The Nordic countries are among the most attractive markets for e-commerce companies and offer ideal conditions for international growth. While shipping from Germany to Sweden, Finland and Denmark is relatively straightforward thanks to uniform EU regulations, Norway, as a non-EU member, has specific requirements for customs clearance. We provide an overview of the options for Norwegian customs clearance and explain under which conditions each of the two procedures is most suitable.
Norway: E-commerce market on a growing path
Norway is considered a highly developed and progressive country. With a GDP of 567.7 billion USD, Norway ranks as the third wealthiest country in the world. At the same time, with an internet penetration rate of 99%, it is one of the most digitally connected countries globally. Around 83% of internet users make purchases online and this trend continues to rise. According to forecasts, the
Norwegian e-commerce market is expected to grow at an annual rate of 13% until 2029. However, selling goods to Norway can pose challenges for e-retailers. When it comes to customs clearance, there are two options: regular customs clearance and the VOEC scheme.
Regular customs procedure or simplified VOEC scheme?
The choice of the right customs procedure depends on various factors, such as the value of the goods or the category of products sold.
Regular customs clearance
Regular customs clearance is the classic method used for shipping goods with a value of over 2.999 NOK (approx. 300 EUR) and for certain products such as food, alcohol or goods subject to excise duties. These must be declared in the Norwegian customs system TVINN. Regular customs clearance requires a full customs declaration, in which Norwegian import VAT and, if applicable, customs duties must be paid. For regular shipments to Norway, a customs deferment account can simplify the process, as it allows tax and customs payments to be bundled.
The VOEC scheme
The VOEC scheme (“VAT On E-Commerce”) was specially developed to simplify the shipment of low value goods to Norway. Instead of a traditional customs declaration, Norwegian VAT is charged directly at the time of purchase. This means that VOEC goods are duty-free and exempt from declaration in the TVINN system.
Requirements for the application of VOEC
To be able to use the VOEC scheme, companies must meet the following requirements:
- Registration: Retailers must register digitally in the VOEC system via the Norwegian Tax Authority.
- Value of goods: The individual value of an item must not exceed 2.999 NOK (approx. 300 EUR).
The exemption limit of 2.999 NOK applies per item, not for the entire shopping cart. Shipping and insurance costs are excluded when calculating the value of goods, but are subject to VAT. - Direct sales: The sale must be made in the sellers own name and for their own account.
For sales via platforms: VOEC can be used if the supplier is clearly identifiable and appears under their own name (like e. g. on Zalando.no) - Exclusion of goods: VOEC does not apply to certain types of products, including food, alcohol, tobacco, medicines and goods subject to excise duties.
The VOEC procedure offers retailers and customers significant benefits: Customs duties are eliminated, Norwegian VAT is collected directly at the time of purchase and the administrative effort for retailers is reduced. Furthermore, the elimination of customs declarations in the TVINN system shortens delivery times, enhances customer satisfaction and provides retailers with a distinct competitive advantage.
Duty-free to Norway with exporto
exporto is the first and so far only provider to have integrated both the regular customs procedure and the VOEC procedure into a flexible end-to-end solution. This ensures you always benefit from the most efficient shipping solution for your sales to Norway.
exporto adapts flexibly to your business case and enables you to have cost-efficient workflows, fast deliveries and flexible processes that allow you to transparently scale your growth into the Nordic markets - always with the aim of offering your customers the best shopping experience. Would you like to find out whether the VOEC process is a duty-free and cost-effective option for your business? The contact persons at exporto will be happy to advise you and show you how you can optimize your shipping processes to Norway.
About exporto
exporto offers innovative cross-border products for logistics, customs, tax and returns processes within Europe. The company combines innovative technology and proven logistics and develops automated solutions for international e-commerce – inside and outside the EU. With exporto as your partner, you are ideally positioned to master the challenges of international e-commerce and create the foundation for satisfied customers and sustainable growth.
About the author
Katharina Knoop
Katharina Knoop has been coordinating content planning and strategic distribution at exporto as a Content Marketing Manager for over 3.5 years. Her focus lies on topics such as e-commerce, cross-border logistics, and market research. Through her work, she provides in-depth knowledge and keeps businesses informed about developments, challenges, and opportunities in international trade.
