Important information

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Form RF-1365

Refunds of duties for private individuals and non-registered companies

Private individuals and companies not registered as subject for VAT or excise duties can apply for a refund of duties after import if the goods were sent by mistake, ordered by mistake, or not delivered as agreed.

We do not pay out refunds if the VAT and excise duties amounts to a total below NOK 100.

Refunds of paid import VAT

Refunds of paid import VAT are linked to the physical import and export of the goods. You must therefore attach both the import declaration and the export declaration to your application. The export declaration must be certified by the transport company/customs authorities in column B – Regnskapsmessige opplysninger (accounting information). The form is available in Norwegian only.

In case of private individuals and goods with a value of less than NOK 5,000, we may accept other documentation confirming that the goods have been sent out of the country. This could be:

  • an import declaration from the receiving country with a confirmation from the seller in the other country stating that the returned goods have been received
  • a confirmation from the shipping agent or a receipt from Posten (the Norwegian postal service), along with a confirmation from the seller in the other country stating that the returned goods have been received

Who can use the form?

  • You can use the form if you're not registered in the VAT Register. Generally, this means private individuals who wish to apply for reimbursement (refund) of duties in connection with re-exportation of goods in an unaltered condition. Either because the goods were sent by mistake, ordered by mistake or not delivered as agreed. 

Who cannot use the form, and what should they do?

  • Companies registered as subject to excise duty. You must make changes to the VAT return and/or the excise tax return.
  • Private individuals who have been charged with VAT twice when purchasing something in an online store. When you’ve been charged with VAT both upon sale and import of the goods to Norway because the shipment was incorrectly labelled. To get the duty reimbursed, you must contact the person who sold you the goods (the online store) and request a refund.
  • Private individuals who have bought goods in a foreign online store and paid VAT to the seller and then cancel/return the goods. To get the duty reimbursed, you must contact the person who sold you the goods (the online store) and request a refund.
  • Private individuals who apply for reimbursement (refund) of excise duties they’re not registered for.
  • Private individuals and non-registered companies that have bought goods in Norwegian stores and then export/send them to another country. You must contact the store where you bought the goods.

The following information and papers must be included in your refund application:

  • Your name and address.
  • A short explanation of why you’re applying for a refund.
  • A copy of your invoice.
  • The customs declaration (import declaration) verifying that the customs duties have been paid on the goods. If you have not received such documentation, the shipping agent that carried out the customs clearance for you will be able to provide you with a copy. If the customs duties have been paid as part of a batch clearance, your shipping agent will be able to provide you with sufficient proof of the customs clearance. Please attach this documentation to your application.
  • Documentation confirming that the goods have been exported physically from Norway (e.g. export declaration, a receipt from Posten or other shipping agent or similar).
  • Documentation from the vendor confirming that the goods are sent by mistake, ordered by mistake or not delivered as agreed (account statements, credit notes or other types of confirmation from the vendor).
  • Your account number (for reimbursement).

Additional documentation

If you’re sending additional documentation after you’ve already submitted an application, you must use the Tax Administration’s contact form. State the case number you received when you submitted the first application, and then choose “Excise duties” under topic and “Other information” under sub-topic. This way, the Tax Administration will quickly get access to the new documentation.

Refund of customs duties

If you want to get a reimbursement of customs duties, you must submit an application to Norwegian Customs.

The requirement for re-export of the item can be waived if the goods are destroyed during inspection by, or in agreement with, Norwegian Customs. In this case you must contact Norwegian Customs.

 

You’re entitled to a partial refund of the value added tax paid upon import if the item in question was rented or borrowed from abroad.  

The fact that the item was rented or borrowed instead of being purchased for oneself, for example, must be documented.  

In those cases, there will be a deduction of 5 percent for every month or part thereof, starting at the moment the item entered Norway. 

You must submit a temporary import declaration and an export declaration showing that the item has been re-exported. You must also attach the following documentation, depending on whether the item has been borrowed or rented:

If you’ve borrowed the item

When an item is loaned to you from abroad, there must be a proforma invoice or other document by the owner that confirms the loan. The statistical value of the loaned item must clearly be documented in this paper, because this value will be the basis for the calculation of the value added tax. 

If you’ve rented the item

If you rent an item from abroad, the foreign owner will issue an invoice documenting the rent price. The statistical value of the loaned item must clearly be documented in the invoice, because it will be the basis for the calculation of the value added tax.  

If you want to send additional documentation to support an application you’ve already submitted, you must use the Tax Administration’s contact form. State the case number you received when you submitted the first application, and then choose the topic “Excise duties” and “Other information” as the sub-topic. This way, the Tax Administration can access the new documentation quickly.

 

If there’s an error at the time of importation, you must send an application for the refund of value added tax to Norwegian Customs. 

This applies for example if 

  • you think the item should have been tax free 
  • the currency was not correct 
  • you’ve been refunded foreign value added tax on the item 

If you want to get a reimbursement of customs duties, you must submit your application to Norwegian Customs.