Importing a car
If staying in Norway for up to two years
- Pursuant to the Regulation on customs and tax-free importation of foreign-registered motor vehicles for temporary use (lovdata.no) (Norwegian), persons staying temporarily in Norway are entitled to customs and duty-free importation of a foreign-registered car, and the opportunity for temporary use of this. A temporary stay implies documentation that the duration of the stay will not exceed one year from the date of entry. You can not be considered to have a temporary stay in Norway if you have been in Norway for more than 365 days during the last two years prior to the arrival date.
- If you will be here up to one year you can thus bring your own car to Norway without having to seek permission. However, before leaving your prior country of residence you must obtain a confirmation from your host unit at the University of Oslo that your stay in Norway is temporary and will not exceed one year. The documentation must be dated prior to arrival date. In the event of control during the journey, such evidence will probably be sufficient. A copy of the confirmation should be kept in the car at all times.
- The Norwegian Tax Administration may on application decide that a person shall be deemed to have temporary residence in Norway for an additional year if it can be documented that the stay will not last beyond two years from the date of entry. Such an application must be sent the Tax Administration within one year after the date of entry. If the original work contract is issued for two years, the application must be sent to the Tax Administration already upon arrival. If applicable, it is the researcher 's responsibility to apply.
If staying in Norway for more than two years
If it is clear before departure that your stay in Norway will last more than two years, you must import your car to Norway (skatteetaten.no).
Regular residence abroad - family ties
- If you have a spouse and/or child under 18 living abroad and visit and live with them regularly throughout the year, you may use a foreign-registered car in Norway for more than two years.
- The Tax Administration does not issue formal permissions based on family ties. It is up to you to determine whether you meet the requirements, and you must carry documentation in the vehicle documenting this.
Consequences of shortcomings
If you are controlled by customs/police/Norwegian Public Roads Administration and it is concluded that you are not entitled to the use of foreign-registered car in Norway, you will be subject to full tax on the vehicle. You will have to pay sales tax, greenhouse gas tax, scrapping and annual fees to the Tax Administration. In addition, it will probably be levied an administrative fee at a given percentage of the evaded taxes.
Reimbursement of one-time fee
- If you do not qualify for free use of a foreign-registered vehicle and choose to re-register your car with Norwegian number plates, you can upon re-exportation apply for reimbursement of one-time registration fee.
- The application for refund must be submitted to the tax authorities after the vehicle is re-exported and deregistered. Prerequisites:
- Re-exports must be documented with an export declaration by the customs authorities.
- The vehicle must be newer than 10 years.
- The car may not have been originally registered in Norway prior to 26 June, 2014.
- The refund amount must be greater than NOK 7500.