Customs duty and import VAT

In general, customs duty and import VAT are not charged when trading between countries that are members of the EU. If you live in one EU country and purchase goods in another EU country you will not have to pay customs duty and import VAT for your imported goods.

However, special rules apply when importing goods across the EU border. A buyer from a country inside the EU (e.g. Denmark or Sweden) will incur customs duty and import tax when importing an item purchased in a country that lies outside the EU (e.g. Norway). The same is true if a customer in a country outside the EU buys an item in a country outside the EU.

When buying an item that crosses EU borders, VAT is calculated according to the rules detailed in the conditions of purchase. If you wish to apply for a VAT refund, you need to contact the tax authorities in the country where you purchased the item. The customs duty and import VAT is calculated by the local tax authorities based on the hammer price, shipping costs, insurance, etc.

There are special rules and exceptions concerning certain groups of items, which may have a lower basis of calculation. For example, there are special rules regarding lots belonging under the customs tariff for 'works of art, collectors' items and antiques'.

Please note that when exporting certain items from Norway, an export licence is required. This, for example, applies to lots which are more than 100 years old. It can take up to 14 days to obtain an export licence.

It has to be pointed out that some countries can have special rules. Therefore we recommend contacting the local tax authorities for full information about the current rules and regulations.

auktionshuset.com cannot be held responsible for any changes to the legislation and local rules and regulations concerning customs duty and import VAT.