Importing cards to Norway

When you buy Pokémon cards from a seller outside Norway, the shipment counts as an import. Value added tax (VAT), possibly customs duty, and a fee from the carrier for handling the customs clearance may then apply. This entry describes the main features at a general level. The rules and limits change and depend on the circumstances, so always check the current rules with the Norwegian Customs Agency (Tolletaten).

VAT on imports

The main rule is that goods brought into Norway are charged VAT, and the rate is normally 25 %. VAT is calculated on the value of the goods plus certain additions, such as shipping and insurance, and not only on the card price. What is included in the calculation basis, and which exceptions exist, is set out by Tolletaten.

For low-value goods there is a separate scheme, VOEC (VAT on e-commerce). Foreign online shops registered in the scheme can collect Norwegian VAT directly at checkout, so that you get no extra bill on delivery. If the shop is not registered, or the trade concerns another type of shipment, VAT may instead be collected when the parcel is cleared. The limits for what counts as low value, and how the scheme works, must be looked up with Tolletaten.

Duty and clearance

Whether duty is payable depends on the type of goods and their origin. Which duty rate applies to trading cards is not something to assume; check the customs tariff or ask Tolletaten about the specific item. Sealed products may have a different tariff code than loose cards.

The carrier, for example an express company or Posten, often performs the clearance and charges a fee for the work. This fee comes on top of VAT and any duty, and the rate is in the carrier's price list. It can be surprisingly large relative to the price of a single card.

Avoiding surprises

• Check whether the seller or platform states that Norwegian VAT is included in the price, for example through VOEC.
• Ask which carrier is used, and check the carrier's fees for clearance.
• Expect shipping and insurance to be part of the value VAT is calculated on, see fees and shipping.
• The exchange rate at payment or at clearance affects the amount in kroner, see currency.
• The seller's declaration of value should match what was bought. Incorrect declaration can have consequences, and it is for the seller and you to avoid.

Platforms and private individuals

How the charges are shown varies. Some auction platforms show the final total with or without charges at checkout, while Cardmarket and TCGplayer mediate trades between sellers with different circumstances. If you buy from a private seller, the clearance rules can be the same as for a shop. This entry is not legal advice. Current rates, limits and exceptions are found with Tolletaten, and the link to tax on later sales is covered in tax when selling cards in Norway.