For some time now, there has been a proposal to remove what we call the “NOK 350 threshold”. It is still fairly unclear exactly what applies, as this is so new. We have sought answers but have not yet managed to obtain a hundred-percent explanation.
It may be that products containing nicotine could be classified as “special” products and fall under the “1 January rule”, but here we are receiving unclear answers and we also do not know how customs will be able to identify this.
This is the information provided to us by our freight forwarders.
- New rules for foodstuffs are being introduced and will apply from 1 January 2020
- New rules for other product categories are planned from 1 April 2020
The Norwegian government is expected to soon make final decisions on removing the so-called NOK 350 threshold. However, the change in the rules concerning food and beverages will be introduced from 1 January 2020.
The following applies to Swedish business owners and sellers of goods to Norway:
- New rules for the import of foodstuffs are introduced from 1 January 2020
For food and beverages, the NOK 350 threshold will be removed as of 1 January 2020, and fees and customs duties must be calculated and paid when crossing the border.
- New rules for other product categories are planned from 1 April 2020
For other product categories, the NOK 350 threshold will also be removed. Instead, a simplified registration and reporting scheme is being introduced, planned to apply from 1 April 2020. The regulation means that responsibility for calculating and paying VAT is placed on the Swedish (foreign) seller and applies to goods valued at up to NOK 3,000. For consumers, this means that VAT is included at the time of purchase. As a simplification, the seller does not need to comply with Norwegian regulations regarding customs and special fees. However, foodstuffs (food and beverages), alcohol, tobacco and restricted goods are excluded from the new regulation.
Read more here:
https://www.skatteetaten.no/presse/nyhetsrommet/350-kronersgrensen-avvikles/
https://www.statsbudsjettet.no/Statsbudsjettet-2020/Satsinger/?pid=93107#hopp
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