10 Motor vehicles – customs duties and
other dues
10.1 Import and purchase of motor vehicles,
including motorcycles
Motor
vehicles may be imported free of tax by the mission or by members of the staff
of the mission on the condition that the vehicles are imported or purchased
exclusively for the official use of the mission or for the personal use of the
importer or members of his or her family forming part of his or her household.
More information in English on the import and registration tax on motor
vehicles can be found at the home page of the Customs Administration (cf.
above).
Duty
free import and purchase of motor vehicles is restricted as follows:
a)
The mission may import or purchase free of duty such number of vehicles as is
reasonable in relation to its size, as determined by the Ministry of Foreign
Affairs.
b)
Diplomatic agents may import or purchase free of duty one vehicle at a time, or
two vehicles if the member in question is accompanied by a spouse, partner or
cohabitant.
c)
Members of the administrative and technical staff may import or purchase free
of duty a total of one vehicle during their tour of duty in Norway.
To import a motor
vehicle free of duty, the person who wishes to do so must submit the
appropriate duty-free form (Form A II for diplomatic agents and consular
officers; Form A IV for non-diplomatic officials), stamped and signed by the
Ministry of Foreign Affairs, to the head of the relevant Regional Customs
Administration. It should also be attached to the customs declaration to show
that duty-free clearance of the vehicle has been granted.
Vehicles
that may be imported free of duty are also exempt from Value Added Tax (VAT),
the recycling deposit and “engangsavgift” (initial registration tax), as
well as the taxes on hydrochlorofluorocarbons (HFCs) and perfluorocarbons (PFCs).
10.2 Sale of motor vehicles
The Norwegian text of
the relevant Customs and Excise Regulations is available (click on
Kjøretøy/Engangsavgift/Engangsavgift for motorvogner mm for the current year).
a) Vehicles that have
been imported free of duty by missions, members of the mission or consular
officers may be sold at any time. However, if the vehicle is sold to a person
who does not enjoy the privilege of duty-free import, the initial registration
tax, recycling deposit and taxes on HFCs and PFCs become payable by the seller
(cf. section 1-3 of the Customs and Excise Regulations). The buyer has to pay
the “omregistreringsavgift” (i.e. the re-registration tax charged when change
of ownership is registered in the Norwegian Central Motor Vehicles Register). For more detailed
information on these taxes, please contact Oslo and Akershus Regional Customs
Administration on the above-mentioned address, see paragraph 9.3.8.
b) The general discounts that are applied when a vehicle is to be sold by missions,
members of the mission or consular officers to a person who does not enjoy the
privilege of duty-free import can be found in Forskrift om engangsavgift på
motorvogner, section 3-3. (These regulations can be found on the Norwegian
Customs Administration’s website). However, for vehicles sold by missions,
members of the missions and consular officers, the Customs Administration
applies the following special deductions:
On vehicles over two
years old:
45 per cent deduction
on the tax normally payable
On vehicles over
three years old:
65 per cent deduction
on the tax normally payable
An application for
the special discount on the tax normally payable should be made by verbal note,
together with a copy of the vehicle’s registration documents, to the Ministry
of Foreign Affairs. The registration and chassis numbers of the vehicle, the
owner’s name, and the level of deduction being applied for (i.e. the
above-mentioned 45 per cent or 65 per cent reductions or other deduction, cf. Forskrift
om engangsavgift på motorvogner, section 3-3) should be stated in the verbal
note.
If the Ministry of
Foreign Affairs approves the application, the original note will be endorsed
accordingly and returned to the mission.
The mission or owner
may then contact Oslo and Akershus Regional Customs Administration for customs
clearance. The original note bearing the Foreign Ministry’s endorsement and all
other relevant registration documents must be submitted to the Customs
Administration, which will decide whether to grant the deduction. The original
note will be filed at the Customs Administration.
10.3 Taxes on motor vehicles
a) Missions,
diplomatic agents and consular officers are exempt from the annual tax on motor
vehicles.
b) Members of the
families of diplomatic agents and consular officers are exempt from the taxes
specified in 10.3 a) above as long as they:
i)
form part of the household of the agent or officer in question;
ii)
are not nationals of or permanently resident in Norway; and
iii) are not engaged
in any professional or commercial activity for personal profit in Norway.
c) The exemption
specified in 10.3 a) also applies to members of the administrative and
technical staff as long as they:
i) are not nationals
of or permanently resident in Norway; and
ii) are not engaged
in any professional or commercial activity for personal profit in Norway.
d) Family members of the administrative and technical
staff are equally exempted, subject to the conditions listed in 10.3 b) i) -
iii).
e) Cars registered to
those who qualify as set out in paragraphs 10.3 a) - d) are exempted from the
charge normally levied on cars using studded tires in the Oslo area.
