If you receive a gift from an individual residing abroad, it is exempt from customs duties and taxes if the value of the item is less than NOK 1,000.

A gift shipment is an item that is sent without any form of compensation from individuals living abroad to individuals in Norway. This assumes that the value of the item without shipping is less than NOK 1,000. You can receive gifts free of duties and taxes long as they are used by you or your family.

The value of the shipment

It is the individual shipment's value that determines whether you have to pay customs duties and taxes. Exemption from duties and taxes does not apply if a shipment contains several containers for the same recipient, regardless of whether the individual containers have a value of less than NOK 1,000.

However, if the shipment contains several separate containers for several different recipients, they may be imported free of duties and taxes as long as the value of what each individual receives is below the NOK 1,000 value limit.

Gift shipments you must to pay for

Most items can be sent as gifts as long as they do not require special permits. Examples of items that can not be imported as gifts are food, alcoholic beverages and tobacco products.

Norwegian Customs will claim VAT on the gift if it