The weak Norwegian krone and the reimbursement of one-off taxes on vehicles first registered in Norway on or after 26 June 2014 have made exporting used cars to Europe more profitable than selling them in Norway. Consequently, there has been a recent increase in the export of petrol and diesel cars from Norway, as electric cars were exempt from paying these registration fees.

However, the rules for exporting cars are complex, and there can be pitfalls that may lead to serious consequences. Therefore, it is crucial to ensure that all necessary documentation is correctly completed during customs clearance. Exported vehicles must be able to withstand a customs inspection, which may occur many months after export.

While the customs rules themselves are clear, the requirements—particularly those regarding the vehicle’s origin—can present challenges. Different rules apply to exports based on factors such as the vehicle’s value and age.

Certificate of Origin

Several countries require customs duties when importing vehicles. EU countries can demand customs duties when importing vehicles from Norway, since Norway is not a member of the EU’s customs union. By using preferential proof of origin, such as a EUR.1 certificate, you may obtain a duty exemption or reduced duty upon import. Other proofs of origin are also accepted, but EUR.1 is currently the most widely used.

If you export a vehicle without a certificate of origin, you risk having to pay full customs duties in the country to which the vehicle is imported. Exporters may be asked by the Customs Authority to provide documents proving the correctness of the issued goods certificate. The retention period for these documents is five years.

We are available to assist you in completing the EUR.1 certificate and preparing all necessary documents for successful customs clearance, helping to ensure correct export procedures and avoid customs duties in the destination country.

We also encourage you to read a guide issued by Tolletaten where you will find information on how to proceed when exporting a vehicle.
https://www.toll.no/en/goods/motor-vehicles/exporting-cars-and-other-vehicles/

Please feel free to contact us if you need assistance with any customs duties.