Exporting from Sweden to Norway might initially seem straightforward. Norway is a close neighbour with a strong trade relationship, shared infrastructure, and plenty of cross-border movement: according to the United Nations COMTRADE database, Sweden exported goods worth $18.83 billion USD to Norway in 2024. However, Norway isn't in the EU Customs Union, so exporting to Norway is more like international trade than regional shipping. Consequently, Swedish businesses must handle customs paperwork, tax compliance, and customers' delivery expectations.

Below, we'll explore what you need to export goods to Norway – without slowing down your business.

What's in this article?

• Why is exporting to Norway different from exporting within the EU?
  
• Do you need to register for VAT when exporting from Sweden to Norway?
  
• How do customs declarations work when exporting to Norway?
  
• Which goods require special attention when exporting to Norway?
  
• best practice for exporting from Sweden to Norway
  

Why is exporting to Norway different from exporting within the EU?

Exporting to Norway is more complicated than shipping to Germany or Finland because it's outside the EU Customs Union. That changes the mechanics of cross-border trade in a few important ways.

Customs paperwork

A unique treaty allows commercial exports to clear customs via one point of entry rather than two (i.e. a separate export and import). But this has to be done at a special customs clearance office. There are a limited number of these, and at all other border crossings, it is forbidden to transport commercial goods unless you have applied for and received an operating authorisation from Tullverket (Swedish Customs). In contrast, intra-EU trade has no customs stops, no duties, and no need for border clearance.

Duties and taxes

While many goods from Sweden enter Norway duty-free under trade agreements, certain categories – especially food, textiles, and alcohol – still face import tariffs. And almost everything is subject to Norwegian value-added tax (VAT), usually 25%, on arrival.

Currency

Norway uses the Norwegian krone (NOK). Norwegian customers will likely expect quotes, invoices, and payment in NOK. If you're using a payments platform that can't handle currency conversion cleanly, you might run into issues with conversion fees, reconciliation, or basket abandonment.
- Payment preferences
If your checkout doesn't support local payment methods, you might be creating friction without realising it. Vipps, a domestic digital wallet, is ubiquitous in Norway, and many customers will expect the option to pay that way. A modern payment stack, such as Stripe, can help you localise the payment experience. You can charge in NOK, accept Vipps, and settle back in Swedish kronor (SEK) or euros without interrupting your cashflow.

Regulatory considerations

In most cases, Norway has the same product standards as the EU, but there are some exceptions. Stricter Norwegian rules apply to some goods such as alcohol, medical products, and certain chemicals. Even for Standard consumer goods, you might face labelling, safety, or documentation requirements that differ from those found in the rest of Europe.

Do you need to register for VAT when exporting from Sweden to Norway?

Whether you need to register for VAT depends on how you sell, who your buyer is, and how the goods enter Norway. In some cases, registration will be legally required or strategically smart if you want to improve the customer experience. In other cases, you can ignore it entirely.

These are the main scenarios.

You sell to businesses, and the Norwegian buyer handles import

The business buyer is the importer of record. That means:

• You tax the sale at a zero rate for Swedish VAT (exports are exempt).

• The Norwegian company handles import VAT and customs duties in Norway.

• The Norwegian company reclaims the VAT on its local VAT return, if eligible.

In this scenario, you don't need to register for VAT in Norway. But you do need proper documentation. The Norwegian buyer's name should be on the import paperwork, and you need to retain proof of export from Tullverket and proof that the goods left the EU.

You sell directly to customers, and the customer is the importer

Your Norwegian customer will be charged 25% import VAT, plus a customs clearance fee, on delivery. The courier or postal service collects the fee before the customer receives the goods. You don't need to register for VAT in Norway, since the customer handles the import.

However, this process likely degrades the customer experience. Most won't appreciate being surprised by a tax bill or having to go to the post office to pay it.

You sell low-value goods to Customers and register for VAT on e-Commerce (VOEC)

VOEC is Norway's VAT system for cross-border e-commerce worth under 3,000 NOK per item. It excludes restricted items such as food, alcohol, and tobacco.

If you're registered for VOEC:

• You charge Norwegian VAT at checkout

• You report and remit that VAT through VOEC filings

• Your shipment bypasses customs duties and VAT at the border

• The customer pays nothing extra on delivery

You act as a VAT collector on Norway's behalf. VOEC is optional if your annual sales are under 50,000 NOK, but it's mandatory once they exceed the threshold.

You're the importer of record

If you want full control over the delivery experience, or you hold inventory in Norway, you'll need to register for full VAT in Norway.

Common triggers for registration include:

• Shipping Delivered Duty Paid (DDP)

• Storing goods or operating a warehouse in Norway

• Providing installation or setup services tied to the delivery

• Exceeding the 50,000 NOK threshold for annual taxable turnover in Norway

Once you register, you must declare and pay import VAT. But you can reclaim it on your Norwegian VAT return. You must also charge Norwegian VAT on your sales and file periodic VAT returns (typically bimonthly or quarterly).

How do customs declarations work when exporting to Norway?

Shipping from Sweden to Norway means crossing a unique external EU border. Every shipment needs two separate customs declarations: one for export from Sweden and another for import into Norway. However, these declarations can be done in one customs clearance stop at a customs office along the border. Here's how the process works:

File your export declaration with Tullverket

Before anything leaves the country, you need to submit an electronic export declaration to Tullverket. This includes:

• Your Economic Operators Registration and Identification (EORI) number, which is your exporter ID within the EU

• Harmonised System (HS) codes for your goods

• Declared value, weight, and origin

• The name and address of the buyer

• The intended exit point from the EU (often a specific border crossing)

Once approved, you'll receive a Movement Reference Number (MRN) and an Export Accompanying Document (EAD). These must travel with the shipment.

If you're working with a logistics provider, it can file on your behalf. You just need to give it accurate commercial documentation.

Present the goods at the border

Before your shipment officially exits Sweden, it must be "checked out" of the EU. This usually happens at a customs office at the border (e.g. at Svinesund).

The driver might need to:

• Stop and scan the MRN

• Present the export documents

• Wait for a clearance signal from Tullverket

Some shippers use preapproved digital programs that enable automated clearance. But unless you're part of one of those programs, assume a stop is required.

Once export is confirmed, Tullverket will issue an electronic release message. This is your legal proof that the goods left the EU and the sale qualifies as zero-rated for Swedish VAT.

Submit an import declaration to Tolletaten (Norwegian Customs)

As the goods enter Norway, a new customs process begins. You must submit an import declaration to Tolletaten. It includes:

• HS codes and product descriptions

• Declared value (in NOK)

• Country of origin

• Importer details

• Any applicable certificates or licences

The declaration calculates any customs duties, excise taxes, and import VAT. Double-check HS codes and values; errors can delay clearance or trigger audits. Most industrial goods from Sweden are duty-free under the rules of the European Economic Area (EEA), but you'll still need to pay import VAT (usually 25%).

Either the importer or their appointed customs agent submits the import declaration through Norway's import system, TVINN. Many freight companies handle this automatically as part of their delivery processes.

Wait for clearance, including any physical inspections

Once the declaration is submitted and any taxes are paid (or deferred via the importer's customs account), the shipment is cleared for release.

Sometimes, customs officers will perform document checks or physically inspect the goods, especially for restricted items such as alcohol, food, and electronics. In most cases, if the paperwork is in order, this step is routine and fast.

Keep your records

You need to archive both the export and import declarations. Swedish authorities might ask to see proof that the goods left the EU, and Norwegian authorities might request documentation of correct valuation, duty payments, or origin declarations. If you claimed preferential treatment (e.g. duty-free status under the EEA agreement), keep your EUR.1 movement certificate or invoice statement of origin on file.

Which goods require special attention when exporting to Norway?

Some categories are more heavily regulated or taxed and need extra planning before you ship them from Sweden to Norway.

Alcohol and tobacco

These are tightly controlled in Norway. You'll need:

• Import permits

• Excise duties

• Compliant labelling (e.g. health warnings, local language)

Retail alcohol with over 4.7% alcohol by volume (ABV) is sold through Norway's state-owned Vinmonopolet. If you're not working with a licensed importer, you probably can't legally sell or deliver alcohol.

Tolletaten imposes strict limits, even for B2C e-commerce orders. Duties and VAT apply, and shipments that don't have the right paperwork can be seized.

Food, plants, and agricultural goods

Norway enforces strict food safety and plant health standards. These are some of the regulated goods and their requirements:

• Meat, dairy, or eggs: You'll need veterinary certificates and possibly preclearance.

• Fruits, vegetables, seeds, or live plants: You'll need a phytosanitary certificate.

• Prepared foods or supplements: Check for ingredient restrictions, labelling rules, and food registration requirements.

Some products are subject to high tariffs even if they originate in Sweden, especially outside of quotas. Check tariff codes ahead of time if you're in the food trade.

Pharmaceuticals, supplements, and chemicals

These are regulated beyond customs:

• Prescription drugs might require approval from the Norwegian Medical Products Agency.

• Over-the-counter vitamins and supplements might be rejected if dosages exceed local limits.

• Chemicals (particularly industrial or hazardous ones) might require registration under Norwegian REACH rules or other import licences.

If you ship anything with active ingredients, controlled substances, or chemical precursors, talk to your Norwegian customer and double-check national rules. Norway can reject or destroy shipments that don't meet domestic health and safety laws, even if they're compliant with EU regulations.

Weapons, defence items, or dual-use goods

Firearms, ammunition, and military gear can be imported only with government approval and only by licensed recipients. You'll also need:

• An export licence from Sweden

• An import permit from the Norwegian police or the Ministry of Justice and Public Security

Even non-lethal gear (e.g. pepper spray, knives, surveillance tech) can fall under dual-use restrictions. Don't make assumptions – check classification before you ship.

Clothing and textiles

Apparel doesn't require permits, but it does often face customs duties in Norway, even if it's made in the EU. These duties depend on fabric type and product category, so check the tariff code carefully.

Use an invoice declaration or EUR.1 movement certificate to prove EU origin and avoid unnecessary charges. Without it, your buyer might have to pay duties they weren't expecting. And note that labelling requirements for consumer products will apply here, too (e.g. fibre content, wash instructions).

Excise goods and speciality taxes

Some seemingly ordinary products come with surprise taxes:

• Sugary drinks and sweets are subject to excise taxes.

• Electronics or batteries might trigger environmental fees.

• Cars, fuel, or lubricants are often taxed at import, even from Sweden.

If your product falls into one of these categories, talk to your customs broker or check Tolletaten's tariff database before you ship.

If your goods are edible, ingestible, wearable, flammable, or regulated for public safety, take the time to confirm what Norway requires. Find out what paperwork and permits you need and which taxes apply. If your customer is a licensed importer, involve them early. If they're not, you'll likely need to adjust how you ship. Either way, checking the rules ahead of time can prevent weeks of delays or confiscation.

Best practice for exporting from Sweden to Norway

Once you understand the steps for customs and VAT rules, you have to achieve consistency: getting shipments across the border reliably, remaining compliant, and creating a better experience for your Norwegian customers. Here's how experienced exporters handle these obligations.

Know who's handling what

Before the shipment moves, ensure both you and your customer agree on:

• Who's acting as the importer of record

• Who's responsible for customs declarations, duties, and VAT

• Which international commercial term (Incoterm) applies and what that actually means in this context

Clarity matters. If you agree to DDP (i.e. you handle all taxes and customs), then you need the infrastructure in place – such as a Norwegian VAT number and a customs broker. If you agree to Delivered at Place (DAP), then your customer needs to be ready to clear and pay.

Prepare for VAT and registrations ahead of time

If you plan to register for VOEC or full Norwegian VAT, research the requirements before you sell. Have a plan in place, understand the filing schedule, and be ready to register when you exceed the 50,000 NOK threshold.

If you're not registering, ensure that your Customer knows they'll be paying VAT and any handling fees on arrival. Unexpected costs at delivery can sour customer relationships.

Get the paperwork right

Your shipment should always include:

• A detailed commercial invoice with HS codes, Incoterms, and currency

• A packing list

• Any origin documentation (EUR.1 or invoice statement, if applicable)

• Required licenses or certificates, if you ship restricted goods

Double-check the declared value and classification. A wrong HS code or vague product description is one of the most common causes of border delays.

Work with a logistics partner that knows the Sweden – Norway route

Customs clearance between Sweden and Norway is routine, but it's still border trade. Working with a freight forwarder or customs broker that understands the local rules and systems, especially TVINN and Sweden's export platform, can save you time and minimise mistakes.

Ensure your carrier knows:

• Where to stop for customs clearance (and whether preclearance is set up)

• What documents the driver needs on hand

• Who to contact if something gets flagged

Watch for restrictions or taxes

Categories such as food, alcohol, tobacco, electronics, and apparel come with extra taxes, labelling rules, or import requirements.

If you're unsure about your product's status, check the tariff code in Norway's customs database or talk to your broker. It's better to flag an issue before you ship than to handle delays or unexpected charges after.

Make payment and pricing easy for your customers

If you're selling online, display prices in NOK – or at least show the currency conversion. And assure customers that your checkout supports local methods, particularly Vipps. A foreign checkout that doesn't support local norms can decrease conversion significantly.

Stripe can help here by handling local payment methods and currency conversion. It also can help make VAT invoicing and reconciliation easier across SEK, NOK, and euro accounts.

Keep your customers informed

Shipping across borders involves more steps than domestic shipping. Delays can happen during the journey, so it's important to be transparent throughout. Ensure your customers know what's happening at every step. Let them know whether they'll be paying VAT or duties on arrival, share a way to track the product as it goes through customs, and tell them what to expect if customs asks for more documents or holds the shipment.

Monitor regulatory changes

Norway updates customs rules and import processes regularly. These changes include system upgrades (e.g. the switch to new customs platforms) and adjustments to VAT or duty rates.

Subscribe to updates from Tolletaten or your logistics provider. Re-check your product's tariff code annually. And if you're scaling up, consider whether your current setup (e.g. VOEC, DAP, DDP) still makes sense.