Top tips for shipping to Norway

Parcel delivery to Norway

Parcel delivery to Norway is subject to customs clearance on every shipment. Unlike within the EU, goods entering Norway must be declared and cleared regardless of value, there is no minimum import threshold for VAT. This applies to all international shipments to Norway, whether you send a parcel to Norway from the UK, Sweden, Germany, or anywhere else.

How VAT is handled determines the experience your Norwegian customers receive. The two main approaches are:

• DDP (Delivered Duty Paid) via VOEC — you collect and remit Norwegian VAT at checkout. Customers receive their parcel with no additional charges.
• DDU (Delivered Duty Unpaid) — the customer pays VAT and customs fees before or upon delivery. This creates friction and often increases returns.

For most businesses focused on parcel delivery to Norway for consumers, VOEC is the recommended solution.

PostNord delivery products for Norway

PostNord operates the most extensive out-of-home delivery network in the Nordic region. In Norway, that means 3,448 parcel lockers across 1,300 locations, 1,450 service points, and home delivery options, all fully trackable from arrival to door. Available products include:

• Parcel Locker — 0–10 kg, delivered to locker locations across Norway
• Service Point — 0–20 kg, collected from 1,450 pickup points nationwide
• Home Unattended — 0–35 kg, home delivery without signature
• Home Attended — 0–35 kg, home delivery with signature
• Home Small — 0–5 kg, compact home delivery
• Merchandise Mail Plus — 0–2 kg, for smaller goods and mail-format items
• B2B Parcel — 0–35 kg, for business-to-business deliveries

All products can be combined with PostNord's return drop-off service, with return shipments sent back from Norway at fixed intervals.

Export to Norway

Exporting to Norway regularly requires a clear customs strategy. PostNord provides solutions for both B2C and B2B clearance, routed via Sweden, Denmark, Germany, and directly into Norway.

The VOEC scheme

VOEC (VAT On E-Commerce) is the key solution for businesses exporting to Norway and selling to consumers. It allows online retailers to register with the Norwegian tax authorities and collect Norwegian VAT at the point of sale — removing the need for customers to pay on delivery.

To register, apply for a VOEC number via the Norwegian Tax Administration at skatteetaten.no/voec. Once registered, you collect VAT at checkout and remit it to the Norwegian authorities quarterly via your VOEC reporting account.

Requirements for VOEC shipments

• Your VOEC number must be included in EDI data and on all invoices
• The VOEC service must be selected in EDI for Parcel Locker, Service Point, and Home shipments
• For PostNord Tracked shipments, the VOEC number must appear on customs declaration forms CN22 or CN23
• All goods must fall within approved tariff codes and the NOK 3,000 per-item value limit

Products excluded from VOEC

• Food, dietary supplements, and vitamins
• Pharmaceuticals and other restricted items
• Products subject to special taxes, including sugar, lubricants, and greenhouse gas-impacting appliances

If a shipment is sent under VOEC but does not meet the requirements, it will be treated as a standard import. The recipient will be required to pay VAT and customs duties before receiving their parcel. The sender is responsible for correcting any errors with the Norwegian tax authorities.

VOEC changes from 2025

From 2025, a surcharge of NOK 50 per parcel applies to cover the customs handling PostNord Norway invoices for import clearance. You must continue selecting the VOEC service at booking, and ensure all goods meet the scheme requirements.

Bulk-split solution for high-volume exporters

For businesses regularly exporting to Norway in large quantities, PostNord's bulk-split solution consolidates shipments onto pallets and clears them under a single customs declaration, significantly reducing the per-consignment customs fee.

• Ship multiple consignments on pallets with a single consolidated invoice
• One set of customs documents covers the full pallet
• Suitable for senders dispatching 20 or more consignments at a time
• Available for Parcel Locker, Service Point, Home, and PostNord Parcel products

B2B export to Norway — the NUF option

B2B customs clearance for Norway requires a Norwegian legal entity as the payer of duties and taxes. For most international businesses exporting to Norway, that means establishing a NUF (Norskregistrert Utenlandsk Foretak) — a Norwegian Registered Foreign Company.

A NUF is a branch registration of your existing company in Norway. It is not a separate legal entity, but it gives you a Norwegian Organisation Number and VAT number — making you the Importer of Record for all inbound shipments and enabling full DDP B2B delivery.

Register through the Brønnøysund Register Centre (brreg.no). You will need to appoint a local contact person in Norway and register for VAT once Norwegian turnover exceeds NOK 50,000.

Returns from Norway

International shipping to Norway also means planning for returns. From 2025, all businesses using a PostNord return product in Norway must use the Nordic Return Solution (NRS) via the Customer Portal, unless a specific return address in Norway has been agreed separately.

NRS allows you to upload the required customs documentation digitally, enabling PostNord Norway to clear returning goods efficiently, resulting in faster processing and quicker return turnaround for you and your customers.

Checklist before sending a parcel to Norway

Before dispatching any shipment, run through the following to make sure everything is in order:

1. Confirm your clearance method — VOEC, B2B DDP, or standard DDU
2. Ensure your VOEC number is included in EDI data and on all invoices, if applicable
3. Verify all goods fall within approved VOEC tariff codes and the NOK 3,000 per-item value limit
4. Select the correct service in your EDI booking — VOEC or B2B
5. Check that all paperwork and customs documentation is complete
6. Confirm packaging and labelling meets Norwegian import requirements
7. Consider the Nordic Return Solution (NRS) if you expect returns