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.