Effective November 19, 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 low-value items containing goods.
This revision is based on a formal request that Posten Norge AS (the designated operator of Norway) made through the Universal Postal Union via International Bureau Circular 57, dated April 6, 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:]
3. As of April 1, 2020, Norway discontinued the 350 Norwegian krone (NOK) exemption from value-added tax (VAT) and excise duties for goods. A supplier offering low-value goods (not exceeding 3,000 NOK) must register for VAT in Norway and collect VAT on the sale of goods to consumers. To facilitate the reporting and payment of VAT, a supplier can use the VAT on e–commerce (VOEC) website — to obtain guidelines and register for a VOEC number, visit skatteetaten.no/voec. Items that do not comply with VOEC requirements are subject to taxation at the border, and the addressee will incur a customs clearance fee, which might delay delivery. To ensure prompt and efficient customs clearance and avoid potential risk of double-taxation, Posten Norge AS (the designated operator of Norway) suggests including the 7-digit VOEC registration number on the customs form proceeded with “sender’s customs reference No.” or “VOEC No.”
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Although effective November 19, 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, 11-19-20
