Shipping parcels from 
China to 
Norway: how does VOEC work below NOK 3,000 per item? in detail
For goods sold to private individuals in Norway with a value below NOK 3,000 per item (per item, not per consignment), the VOEC simplified scheme applies. These goods are free of customs duty, but Norwegian VAT is due: the standard rate is 25%, but VAT treatment must be determined per product; VOEC also covers goods such as books and newspapers with zero-rate or relief treatment, so not every item bears 25%. It is collected at the point of sale by the VOEC-registered foreign seller and reported quarterly, not at the border. Registration is mandatory once sales to Norwegian consumers reach NOK 50,000 in 12 months (voluntary registration is also possible). Food and drink (including supplements), excise goods (such as alcohol and tobacco) and restricted goods are outside VOEC and go through ordinary import rules at the border (the VAT rates page lists 15% for food). If the seller is not in VOEC, the Norwegian recipient pays VAT when the goods enter Norway, and may also face duty and a carrier handling fee.
- Applies to
- Postal or courier parcels sent from China to individuals (B2C) in Norway.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Rules at a glance
| Value | Duty | Who collects VAT, and when | Status | Source |
|---|---|---|---|---|
| Below NOK 3,000 per item (sold to individuals; not food, excise or restricted goods) | None | VOEC-registered seller collects VAT at sale at the rate applicable to the product (standard rate 25%) and reports quarterly | In force | |
| NOK 3,000 or more per item, or any item over the limit | Per tariff | Whole consignment cleared as a normal import; VAT at entry; VOEC does not apply | In force | |
| Food and drink (incl. supplements), excise goods, illegal or restricted goods | Ordinary import rules | Outside VOEC; handled at the border | In force | |
| Seller not in VOEC | Duty may apply | Recipient pays VAT on entry; carrier may add a clearance fee | In force | |
| Registration threshold | — | Registration is required at the latest once sales of taxable goods and/or services to Norwegian consumers reach NOK 50,000 in any consecutive 12 months; voluntary registration is possible from the first sale | In force |
Latest change: from 1 January 2024 the declaration exemption for goods under NOK 350 ended, so VAT applies from the first krone (source: the 2023-12-07 press release above). The pages opened this time show no change in the last 12 months, but the search did not cover all announcements and pending legislation, so we do not guarantee there are no other changes.
What you can do yourself
- Confirm the sale is to an individual (B2C) and each item is below NOK 3,000. The limit is per item, not per consignment; shipping and other extra costs are left out of the item's value, but all extra costs are included when working out the VAT, which is calculated at the rate applicable to the product (standard rate 25%).
- Selling on a marketplace: check whether the platform handles Norwegian VAT for you and whose VOEC number is used.
- Selling from your own site: register for VOEC with the Norwegian Tax Administration (directly or through a representative), charge VAT at checkout at the rate applicable to the product (standard rate 25%), and report and pay quarterly (by 20 January, April, July and October).
- Transmit the seven-digit VOEC number digitally to the carrier; paper documents alone are not sufficient. Use postal EAD/ITMATT or the carrier's EDI/API as applicable. Follow the tax authority's refund and correction procedure if VAT is charged twice (https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/foreign/e-commerce-voec/sending-goods-under-the-voec-scheme/).
- Keep food, supplements, alcohol and tobacco out of VOEC; check ordinary import rules first.
- In your quote, say whether tax is included in the price or paid separately by the buyer.
When to use a licensed professional
- To register for VOEC or ordinary VAT in Norway, or if you can't work out the NOK 50,000 threshold, talk to a Norwegian accountant or tax adviser.
- If goods are held, or an item over NOK 3,000 needs a formal customs declaration, talk to a Norwegian customs broker.
Check before you pay, and warning signs
- If someone offers to handle VOEC registration, ask for proof of registration from the Norwegian Tax Administration and check it in the official register.
- "Split the order so you pay no tax", "declare a lower value" or "mark it as a gift" are warning signs; don't do it. Under-declaring can lead to back taxes and penalties.
- Be wary of "VOEC means you never deal with tax": VAT is still due, and reporting and payment are the registered seller's job.
Unknowns
- The
Skatteetaten VAT rates page lists a normal rate of 25%, 15% for foodstuffs and water services, and 12% for passenger transport, cinema tickets and accommodation; it does not state a rate for books or newspapers, so confirm the rate for such goods with the Tax Administration.
- Where the NOK 3,000 line falls: this page follows Skatteetaten's strict "below NOK 3,000 per item"; an item at exactly NOK 3,000 is not treated under VOEC. The current Norwegian Customs sub-page also says under 3,000 and 2,999 or less (https://www.toll.no/no/bedrift/import/voec/om-voec-ordningen).
- Anti-dumping or special duties on Chinese goods: the
Norwegian Customs VOEC page does not mention any.
- Goods outside VOEC:
- Any change in the last 12 months: none found on the pages opened this time; the search did not cover all announcements and pending legislation, so no guarantee of no other changes; an older Norwegian Customs page on the 2020-2021 transition arrangement is out of date and was not used.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-27
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