Effective March 12, 2020, the Postal Service™ is revising the Individual Country Listing for Norway in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) to note changes to Norway’s value-added tax (VAT) for items containing goods.
This revision is based on a formal request that Posten Norge AS made through the Universal Postal Union via International Bureau Circular 8, dated January 20, 2020.
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
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Individual Country Listings
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Norway
Country Conditions for Mailing
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Observations
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[Add a new Observation to read as follows (adding “1.” before the first Observation):]
2. As of January 1, 2020, Norway applies a value-added tax (VAT) to all goods containing food, goods with import restrictions, and goods that are subject to excise duty, regardless of value. (Previously, Norway exempted these low-value goods from a VAT.) Goods containing food include, but are not limited to, candy, food supplements, health food, protein powders, soft drinks, spices, and teas. For additional information and guidance, see the following two websites: skatteetaten.no/en/person/duties/purchases-from-abroad, and skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/foreign/exporting-goods-to-consumers-in-norway--important-changes.
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Although effective March 12, 2020, the Postal Service will incorporate this revision into the next edition of the online IMM, which is available via Postal Explorer® at pe.usps.com.
— Product Classification, Marketing, 3-12-20
