Bringing a car from Norway to Lithuania: customs duty, VAT and registration

Norway is not an EU member, so a car from Norway is imported as from a third country (European Commission):

• Customs duty – 10% for passenger cars (the standard EU rate). If the car was made in the EU or EEA and a proof of origin (EUR.1) is provided, the duty may be 0% (toll.no).
• VAT – 21%, calculated on the value including duty.
• Registration tax at Regitra if CO2 emissions exceed 130 g/km.

It is advisable to check the exact duty rate for a specific car in the customs tariff system (TARIC / LITAR) or with a customs broker.

When changing residence, a car can be imported free of duty and VAT if (Lithuanian Customs):

• you lived outside the EU for at least 12 months;
• you used the car for at least 6 months before moving;
• you import it within 12 months of settling in Lithuania;
• you don’t sell, rent out or pledge it for 12 months.

You will need proof: a work or rental contract, a declaration of residence and proof of using the car. The registration tax still applies.

The tax applies to M1 and N1 vehicles with CO2 emissions above 130 g/km and is paid at Regitra during registration (Regitra). Examples after the January 2026 indexation:

• petrol, 131–140 g/km – €21.63;
• petrol, 171–180 g/km – €108.15;
• petrol, over 300 g/km – €389.34;
• diesel – twice as much (e.g. €43.26, €216.30 and €778.68).

• Pay customs duty and VAT (or arrange the relief).
• Declare ownership with the owner declaration code (SDK).
• Pass the roadworthiness test and buy compulsory insurance.
• Register the car at Regitra – bring the car, your ID and the Norwegian registration document (Regitra).

From 1 October 2026, cars registered in the EEA or Switzerland without EU or Lithuanian type approval, first registered on or after 5 September 2020 (or 2021 and newer models), need a technical expert assessment certificate.

If the car is worth more than NOK 5,000, an export declaration is required. It must be certified at the border at the time of export – this cannot be done afterwards (toll.no). Bring both parts of the vognkort, your ID and an invoice or valuation.

Part of the engangsavgift paid can be refunded for an exported car if (Skatteetaten):

• the car was first registered in Norway on or after 26 June 2014;
• it is less than 10 years old and has a valid EU-kontroll;
• it has been deregistered;
• the refund is at least NOK 7,500;
• you apply within 1 year of export.

VAT is not refunded. The car can be deregistered free of charge via Statens vegvesen “Din side”.

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

We collect the car at your address in Southern Norway and deliver it on a car transporter to your door in Lithuania. More: Car transport from Norway.