Customs and VAT on parcels to and from Norway (2026)

Norway is in the European Economic Area but outside the EU customs and VAT territory, so every parcel from Lithuania crosses a customs border.

A gift is free of duty and VAT if (toll.no):

• its value is no more than NOK 1,000 per recipient;
• it is sent by a private person to a private person in Norway;
• it is free of charge to the recipient and for personal use.

One parcel may contain gifts for several family members – up to NOK 1,000 each. Mark on the parcel and in the documents which gift is for whom.

If a gift is worth more than NOK 1,000, taxes are charged on the full value, including shipping, not only on the part above the limit. Goods bought online and shipped by the shop are not gifts.

Norwegian VAT (MVA) is 25%, and 15% on food. There is no exemption for low-value parcels: VAT is charged on the value of the goods, shipping to the border and duty – also on used items (toll.no).

In practice, customs duty applies only to clothing and food. Most clothing – 10.7%, footwear – 0% (toll.no). For goods of EU origin, duty may be lower with a proof of origin.

The carrier usually pays the taxes and later invoices the recipient together with its own clearance fee. Norwegian Customs itself does not charge a clearance fee (toll.no). The declaration requires the recipient’s Norwegian national ID number (11 digits) or D-number.

• Tobacco and nicotine – prohibited. Since 1 January 2026, private persons may not import tobacco and nicotine products in parcels: cigarettes, snus, nicotine pouches, e-cigarettes and liquids with nicotine. Customs confiscates them without compensation (toll.no).
• Alcohol – allowed, but always taxed. Even for a gift, the recipient pays alcohol duty, packaging fees and 25% VAT. Drinks stronger than 60% cannot be sent (toll.no).

A gift from Norway to Lithuania is tax-free if the whole parcel is worth no more than €45, it is sent between private persons, free of charge and for personal use. Every gift must still be declared (Lithuanian Customs).

Above €45, customs duty and 21% VAT are paid. Quantity limits apply to excise goods in gifts: e.g. 50 cigarettes, 1 l of spirits or 2 l of wine.

Goods bought online from non-EU countries pay 21% import VAT from the first euro. Since 1 July 2026, the €150 duty exemption has been abolished, and such goods temporarily pay a €3 duty per item type (European Commission, Lithuanian Customs).

In Norway, a private parcel needs an export declaration only if it is worth more than NOK 5,000 or contains restricted goods (toll.no).

• State the exact contents and the real value – on the parcel and when booking with us.
• For gifts to several people, mark who gets what.
• Don’t send tobacco, nicotine or drinks stronger than 60%.
• Have an invoice for commercial shipments.

Since 15 September 2026, Norway uses the digital “Digitoll” system: carriers notify customs in advance about the goods they carry (toll.no). That makes accurate parcel details even more important.

This guide is general information, not legal advice. Customs and tax rules change, so check the official sources listed before sending, or call us.

Parcel prices and departure days: Parcels to Norway.