tourist refund scheme norway

🇳🇴 Tax Free in Norway: The Complete Guide

Norway, with its breathtaking natural beauty and a rich tapestry of history and culture, is a popular destination for tourists. An added benefit for those indulging in retail therapy in Norway is the possibility of obtaining a tax refund on the Value Added Tax (VAT) charged on their purchases. This guide will help you navigate the tax-free shopping landscape in Norway, ensuring you make the most of this opportunity.

Unsure what Tax Free is? Have Questions? ==> What is Tax Free?

Norway Tax Free Rules

VAT Rate in Norway

In Norway, the VAT rate is 25% on most goods and services, while food items are taxed at 15%. The displayed prices in stores are inclusive of VAT.

Who Can Shop Tax Free in Norway

Tourists, except those residing in Sweden, Denmark, or Finland, can receive VAT refunds ranging between 12 - 19%. This makes shopping in Norway particularly advantageous for international visitors.

Minimum Amount Per Receipt

To qualify for a VAT refund, your purchase at a single store should be at least NOK 315 for regular goods and NOK 290 for food products. This threshold is relatively low, making it easier for tourists to benefit from tax-free shopping.

How Long Until Refund Expiry

You must take your purchased goods out of the EU within three months of purchase (at the end of the third month).

Are you a retail store? See how Pie VAT can help you maximize your tourist success.

Learn more here: Tax Free for Retailers

How to shop tax free in Norway: A step by step guide for tourists

At the store

In Norway, when you're shopping, always remember to request tax-free service from the retailer at the time of purchase. You might need to present your passport or inform the retailer of your residence outside the EU to verify your eligibility for tax-free shopping.

Be aware that not every retailer in Norway participates in the tax-refund program. Therefore, it's advisable to look out for a tax-free shopping sign or to check with the store staff to ensure they offer tax refunds before you finalize your purchase.

Before departure day: Be sure to complete any refund forms or documented steps before you the day you depart. Do not lose your receipts, and when you pack, be sure to keep your purchased goods easily accessible.

With Pie VAT: you will use our app instead of manually filling out numerous forms!

When you depart the EU

Before leaving the European Union from Norway, ensure that you have completed all the required forms for tax-free shopping. When you reach your departure point, which is typically an airport, your next step is to locate the Customs office, unless the tax-free operator has indicated a different procedure.

At the Customs office, you should present all your completed forms, along with your passport and other travel documents. Additionally, you'll need to show the items you've purchased. The Customs officials will review these documents and goods to process and approve your request for a tax-free refund.

With Pie VAT: you will complete all the steps in the app! No need for long lines.

Receiving your refund: Once you have approval from Customs (usually a stamped form), to receive your refund, may need to go to the tax free operator's office and present your stamped forms. Usually the refund can be returned to a credit card, bank account, or e-wallet. Refund times may take up to a few weeks.

With Pie VAT: withdrawal of your VAT refund is digital (through the Pie VAT app), and refunds are generally received within 24 hours!

Tourists, want the best in tax free shopping? Try Pie.

Pie vat is the next generation of tax free shopping:, higher refunds | simpler | digital, norway tax free tips, look for tax free shopping signage:.

In Norway, stores that are part of the tax-free shopping scheme usually make it known by displaying "Tax Free Shopping" signs. These signs are often found as stickers on the store's windows or doors. Additionally, inside some of these stores, you may also notice small tax-free displays or signage on the counters, indicating their participation in the tax-free program.

Keep your receipts:

Be sure to keep your receipts, just in case. Without the receipt, you may be denied a Customs stamp.

Pack Smart:

In Norway, it's possible that you'll need to present the goods you've purchased when obtaining the Customs stamp for export verification. Therefore, make sure to visit the Customs office for this stamp before you check in your luggage. It's important to pack your purchased items in a manner that allows for easy access, as they may need to be inspected. After you've received the stamp, you'll have the opportunity to adjust or repack your items as needed for your journey.

Don't be shy to ask for help.

Our in-app customer support team is available 24/7 to help answer any questions about your claim, required documents, eligible purchases, or anything else!

Learn more about tax free shopping in other countries:

🇳🇴 Norway Tax Free Shopping

🇩🇰 Denmark Tax Free Shopping

🇸🇪 Sweden Tax Free Shopping

🇩🇪 Germany Tax Free Shopping

🇫🇮 Finland Tax Free Shopping

🇮🇸 Iceland Tax Free Shopping

🇳🇱 Netherlands Tax Free Shopping

🇬🇷 Greece Tax Free Shopping

🇵🇱 Poland Tax Free Shopping

🇵🇹 Portugal Tax Free Shopping

🇪🇸 Spain Tax Free Shopping

• Travelsignposts Home
• Country Guides
• City Guides
• River Cruises
• Europe Photos

Norway Travel

VAT Refund in Norway

By Helen Page 20 Comments

• Click to share on Facebook (Opens in new window)
• Click to share on Twitter (Opens in new window)
• Click to share on Pinterest (Opens in new window)
• Click to share on LinkedIn (Opens in new window)

How to Claim your VAT Refund in Norway:

Bergen Airport

Norway is not a part of the EU, but shoppers will be pleased to know that tax-free shopping is available in this country. If you are already familiar with how VAT refund works in the EU, pay attention, as there are some differences in how to get your VAT refund in Norway .

An Expensive Country

Norway is an expensive country and if you do any shopping on your holiday, it’s worthwhile noting that you can get your VAT refunded. As Norway is not a part of the EU, any VAT refund that you have from your Norwegian shopping must be export-validated on leaving Norway .

Likewise, if you have done some duty-free shopping in the EU and are flying into Norway, you must claim your VAT refund on leaving your EU destination. You won’t be able to get a Customs stamp for your EU VAT refund in Norway .

VAT Refund Companies in Norway

Tax-free shopping

Global Blue and Tax Free Worldwide are companies that offer VAT refund services in Norway. Unlike the EU countries, the Norwegian Customs Service is not involved in validating VAT refund forms. The export validation is performed by the VAT refund companies and their agents. Global Blue has an extensive list of refund offices located at airports, cruise ports, road borders, ferries and trains. To find out where you can claim your VAT refund, check the website of both companies to see where their refund points are and their operating hours.

Do not leave Norway without validating your forms

If you leave Norway without getting your export validation stamp, you’ll miss out on your VAT refund – I’m speaking from experience here!  On my last trip out of Oslo Airport, I could not find a Global Blue representative as my flight was early in the morning (the Global Blue desk is to the right of security check-in).

At CDG Airport, I had my VAT forms stamped by French Customs as we were flying out from Paris. In spite of having French Customs stamp on my Norwegian VAT form and a boarding pass to prove that I had left Norway, Global Blue would not process my claim. I went as far as to offer to send them proof that the goods had been exported, but didn’t succeed in advancing my case. They maintained that export validation had to be done by them in Norway. We had bought some expensive winter gear and needless to say I was disappointed at missing out on our VAT refund.

Rules for VAT Refund in Norway

To be eligible for VAT refund in Norway, these are the specific requirements:

• The minimum purchase amount in one shop is NOK 315 on regular goods
• You can claim VAT refund on food. The minimum purchase in one shop is NOK 290
• Goods must be exported in unused condition
• Export of goods must take place within 30 days from date of purchase.

When approaching the refund counter, you must have your goods, refund cheque as well as your passport.

Click here to get a free PDF of this post

About Helen Page

Helen Page is a prolific blogger and ardent traveller; she runs Travelsignposts with her professional writer and photographer husband Tony.

November 11, 2017 at 9:55 pm

Hi May I check once I get my VAT forms validated by Norway customs, do I still need to send the forms back to Global Blue through mail or I could send to the counters at airport?

November 12, 2017 at 10:42 am

As mentioned in my post, the Norwegian Customs service is not involved in the validation of VAT forms. Go straight to the Global Blue desk and they will validate and handle your VAT claim and documents. At Oslo Airport, Global Blue is in the departure hall to the right of security check-in. There is no Global Blue desk once you go past security.

Regards, Helen

July 22, 2019 at 4:20 pm

Hi Helen, Do I have to get a Norwegian customs stamp on tax free form before send them to Global Blue desk like other country in EU?

My refund status on Global Blue website show “Need customs stamp”

Regards, Mo

July 22, 2019 at 5:37 pm

Hi Mo, Yes, you do need to get your tax free form validated. Validation is done by the VAT refund companies or their agents. So in your case, you should have gone to the Global Blue desk at the airport to get your form validated. You might ask Global Blue if there is anything you can do about your VAT claim.

Kind regards, Helen

June 18, 2018 at 12:34 am

Norway VAT: what about online purchases of goods from Norway, and shipped globally ? Do retailers knock off the tax upon checkout? Tks

June 18, 2018 at 11:58 am

Dave, The VAT refund scheme is generally for personal shoppers only and not all stores participate in it. Amongst other things, the shopper has to provide proof of residency to Customs and the VAT form must be stamped by Customs in order for the VAT to be refunded. On-line shopping doesn’t meet these requirements. Regards, Helen

July 20, 2018 at 10:34 am

I filled out form on Princess Cruise on July 6.2018 for a rebate of $150.00 that my credit card has not received yet.My credit card is Capital One xxxxxxxxxx.Thank Yon Nancy Raymond

July 20, 2018 at 12:26 pm

Hi Nancy, We are a travel information website and not a VAT company. Please note that filling out a form alone is not sufficient as it needs to be stamped by Customs. I am not familiar with the process on Princess Cruise so you may wish to enquire with them as to how your VAT form was handled. VAT payments usually take up to 6 weeks to show in your credit card account. If you have a copy of your VAT form you can do an online status check with the particular VAT company. To use their refund tracker you’ll need to provide your VAT Document ID which can be found on the form. By the way, I’ve deleted your card number from your query.

All the best, Helen Page

October 26, 2018 at 9:10 pm

Hi , We are in Norway now and bought some goods for around nok 5000,- in a shop that does not have Global Blue, the salesman there told us we can still get it back. But i cant find out how to do it.

October 27, 2018 at 11:04 am

Hi Rod, Companies in Norway offering VAT refund service are Global Blue and Tax Free Worldwide. These companies process VAT refunds at their refund points and Customs doesn’t get involved. If the salesman told you that you can still get your VAT refund without going through the above two companies, he should have explained how the process works and provided you with a completed Exportation of Goods Form. https://www.toll.no/contentassets/aa1ba9d1efe340cfabf8fd0ae0b83610/rd-0032e.pdf

You will need to have the form stamped by Customs and return it to the shop who then has to process your VAT refund. Yes, shops can process their own VAT refund, but the question is will they do it when you’re gone? How is this salesman going to remit the VAT refund to you?

If you are still in the vicinity, you might want to go back and have a chat to the salesman.

January 8, 2019 at 12:03 am

I buy goods in France and through norway. then i go to asia. So how can I get a refund for the item purchased in France?

January 8, 2019 at 9:50 am

Hi Hung Duong, Claim your VAT refund when you are leaving France because Norway is not in the EU.

January 25, 2019 at 3:29 am

Same like hung dong I buy the goods from paris and after that fly domestic to oslo and after that flying back to asia If oslo cant claim the tax , can i claim the tax at paris airport by domestic flight ? It need to be international flight right ?

January 25, 2019 at 5:37 am

Linda, Paris to Norway is an international flight Regards, Helen

October 21, 2019 at 2:48 am

Hi.. Want to buy a guitar from Norway online..my friend is a resident of Norway and will order my guitar on his name and address..

But as I am travelling on business visa to Norway ..I will take that guitar along with me to India..

My questions are

1)Will I get the VAT reimbursed if I buy online at Oslo airport?

2)will I get VAT reimbursed as I am buying guitar online on my friends name and I will claim that VAT at Oslo airport? Is it ok if I do so..

October 21, 2019 at 3:19 am

As a resident of Norway, your friend is not entitled to VAT refund on any shopping. Please also note that not all shops offer tax-free shopping and online purchases are generally do not qualify for VAT refund either.

If you’re interested in tax-free shopping, you must first check that the shop in question offers this service. When you make your purchase, you must tell the shop that you would like to claim VAT refund and ask for a VAT form. They will ask for your passport details, country of residence, etc. to complete the form.

I suggest that you buy your guitar when you are in Norway. The guitar must be exported within 30 days of purchase.

Regards, Helen Page

November 5, 2019 at 4:22 pm

I made a purchase in Denmark and am now in Norway. Unfortunately, I didn’t get the Taxfree Form validated in Denmark?

Would I be able to get it stamped while leaving Norway? I don’t need immediate refund, I will be fine sending the form by post, but I need the customs validation.

November 6, 2019 at 12:06 am

Hi Mostafa,

Your VAT Refund form must be stamped on exiting the EU. Norway is not in the EU so regretably you’ll not be able to get your form stamped there.

December 7, 2023 at 9:57 pm

My flight from Oslo is leaving at 6:20 AM. How can I get my global blue purchases stamped since the customs office / global blue kiosk will probably be closed. I already recorded my purchases in my global blue account on my I phone. Thank you.

December 8, 2023 at 8:54 pm

Hi Steve, Although a Customs stamp is required, in Norway the VAT refund is reimbursed by the store and not Customs. If you’re still in the area where you bought your goods from, enquire at the store as to how you can have your VAT refunded, given your early flight. I also attach a link from Norwegian Customs, which provides more information. https://www.toll.no/en/tourist-in-norway/reimbursement-of-vat-to-tourists1/

All the best, Helen

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Notify me of follow-up comments by email.

Notify me of new posts by email.

This site uses Akismet to reduce spam. Learn how your comment data is processed .

Who is behind Travelsignposts?

We're Helen and Tony Page , and we love travelling - lucky as we've been doing it for the last few decades!

Tony has long been a professional photographer and writer, but Helen now writes most of the posts and takes a lot of photos herself!

Travelsignposts is our main travel planning site, but we've just launched Travelsignposts China and Tony also runs the Travelsignposts Photo and Guerrilla Travel Photography web sites, as well as publishing the Take Better Digital Photos and Guerrilla Travel Photography eBooks.

Read more about Helen and Tony or contact them .

Other Countries

• Czech Republic
• Devon & Cornwall
• Europe (General)
• Netherlands
• Switzerland

• Take Better Digital Photos Free eCourse
• Travel Signposts Photo – our main travel photography site

Get a free PDF of this post! Just enter your email address below and we'll send it to you immediately.

Tax free Nordic shopping

Tax Free in the Nordic Countries

If you live outside the EU, you can reclaim the VAT you pay on goods you purchase in the Nordic countries.

Refunds are only available for purchases made in shops that are part of the scheme. For more on the scheme and how to claim back VAT, visit the Tax-free information under practical information for each country.

Tax Free Shopping

Tax free in Denmark

Tax free in Sweden

Tax free in Norway

Tax free in Finland

Tax free in Iceland

Guide to VAT refund for visitors to the EU

If you are a visitor to the EU and are about to leave EU territory to go home or to some other place outside the EU, you may be able to buy goods free of VAT.

"Tax-free" shopping: who is a ‘visitor’?

What is vat.

Value added tax (VAT) is a multi-stage sales tax, the final burden of which is borne by the private consumer. VAT at the appropriate rate will be included in the price you pay for the goods you purchase. As a visitor to the EU who is returning home or going on to another non-EU country, you may be eligible to buy goods free of VAT in special shops.

Who is a ‘visitor’?

A ‘visitor’ is any person who permanently or habitually lives in a country outside the EU. Your address as shown in your passport or other identity document will be taken as the place where you permanently or habitually live.

Example: Eduardo lives and works in Brazil but spends three months every summer in Portugal, where he has a time-share in a villa. Eduardo’s permanent address is in Brazil, so he is a ‘visitor’ to the EU while in Portugal.

In some countries, you may also qualify as a ‘visitor’ if you are living in an EU country for a defined period of time for a specific purpose, but your permanent home is outside the EU and you are not intending to return to the EU in the immediate future. EU citizens permanently living in non-EU countries are also eligible for the VAT refund.

Example: Paul is a Belgian citizen but lives permanently in Canada. Once a year, he returns to Belgium to visit his parents. Paul is a ‘visitor’ and can apply for a refund on a basis of his Canadian residence card.

‘Tax-free’ shopping: how is the VAT refunded?

Can’t i just pay the vat-free price in the shop.

No. You must pay the full, VAT-inclusive price for the goods in the shop; you will get the VAT refunded once you have complied with the formalities and can show proof of export.

How do I go about this?

• When you are in the shop, ask the shop assistant in advance whether they provide this service.
• Ask the shop assistant what threshold applies to the purchase in order to be eligible for a refund.
• At the check-out, the shop assistant will ask you to provide proof that you are a visitor to the EU. You will need to show your passport or other identity document proving your residence outside the EU.
• The shop assistant will ask you to fill in a form with the necessary details. You may be asked to show your ticket as proof you are leaving the EU within the required time. The shop assistant will fill in the shop’s part of the form.
• Make sure you understand exactly what you need to do and how you receive the refund. In some cases, the shop itself will refund you. In other cases, the shop will use a third party to organise the refunds on its behalf.
• Make sure you understand whether the shop takes an administrative fee for this service (which will be later deducted from the refunded amount) and if so what is the fee.
• You will receive an invoice for the goods. You must show the invoice, the refund form, the goods and any other necessary documents to the customs officers of the last EU country you leave. The customs officers must stamp the form as proof of export. Without the stamp, you will not obtain the refund.
• You must then follow the steps explained at your refund document or by the shop assistant. You can claim your VAT refund in bigger airports immediately, otherwise you will have to send the refund form to the address given in the shop.

Attention! The precise details will depend on how that particular shop organises the refund procedure.

Example: John came from the US for a vacation in Europe. He bought a designer bag in Paris; some clothes and shoes in Milan and Budapest. In each shop, he got refund forms filed. Within a month, John leaves to US from Budapest. At the airport, he shows the purchased goods to the customs officer and gets the refund documents stamped. Some of the refund documents were provided by a refund intermediary- he finds their refund counter in the airport and gets the refund immediately. An administrative cost is deducted from the refund amount. The remaining stamped refund document he has to send back to the shop where he purchased the goods.

Will I get all the VAT refunded?

This is unlikely. In the great majority of cases, there will be an administrative charge for the service. Make sure you find out how much you will be charged when still in the shop.

Can someone else go to the shop for me?

No. You must be there in person in order to make a VAT-free purchase, although you do not have to pay for the goods yourself.

Will I have to wait until I am home to receive the refund?

Not necessarily. In some larger ports and airports, you may be able to obtain a refund straight away once the customs officers have stamped your form, provided the shop in which you bought the goods uses this facility.

Where can I complain if I did not receive the refund?

You can complain to the company in which you bought the goods because this company has a principal responsibility to give the refund. If however that company used an intermediary you may first apply to the intermediary. European Commission does not intervene in particular cases of VAT refund to foreign visitors. ‘Tax-free shopping’: tax-free shops and qualifying goods

Can I buy goods VAT-free from any shop?

No. Shops do not have to offer a VAT-free facility. Those that choose to do so must make the appropriate arrangements with the tax authorities.

How shall I know whether a shop is a VAT-free shop?

The shop will usually display a prominent sign in the window, advertising that it is a ‘tax-free’ or ‘VAT-free’ shop. This may of course be in the local language.

Can all goods be bought VAT-free?

No. There are some goods that do not qualify. The facility is intended for goods that could in principle be carried in personal luggage. Goods that have to be exported as freight, for example, and cars and yachts are excluded. Some countries may also exclude other categories of goods.

Is there a threshold on each purchase?

To avoid administrative burdens over small-value items, there is a minimum value of EUR 175 (or the equivalent in national currency outside the euro zone) for the total purchase, but EU countries may set lower thresholds. The threshold applies to the total amount of goods bought in a certain shop. Normally, you cannot cumulate purchases in different shops to reach the threshold. You will receive a separate form in each shop in which you buy goods. You can enquire national tax authorities on the thresholds applicable in a particular EU country. You will be able to find the contact addresses for all national tax administrations in the document " VAT in the European Union ".

How soon do the goods have to leave the EU?

The goods you buy VAT-free must leave the EU by the end of the third month after that in which you buy them.

Example Bruce, who lives in Canada, has been on holiday in Italy for two weeks. He buys a designer suit from a VAT-free shop on 10 September. The suit must leave EU territory no later than 31 December.

Do I need to take the goods with me when I leave the EU?

Yes. The goods must accompany you when you leave the EU. You cannot buy VAT-free goods if for any reason, you cannot or do not wish to take the goods with you when leaving the EU. Moreover, you have to be ready to demonstrate those goods to the customs officer who will stamp your VAT refund form.

Do I have to leave the EU straight away from the country where I purchased goods?

No. You can buy VAT-free goods even if you are going to be visiting other EU countries before you finally return home, as long as you actually leave the EU with the goods within the time limit. You have to get your documents stamped by a customs officer at the point of exit of the EU – not necessary in the same EU country where you bought it.

Be careful if you leave the EU by train!

You may be able to get the VAT refund documents stamped at certain train stations of the departure. However, you might as well need to get off the train at the last station within the EU to get this stamp. Other methods could also apply (e.g. a customs officer might be boarding the train) .

This depends on the trains’ route and the internal arrangements in each EU country.

We therefore strongly advise you to consult in advance the national authorities or your refund company on the arrangements applicable in our concrete route.

What if I did not get a stamp?

In principle, the stamped VAT refund document is obligatory for VAT refund. Contact the entity in which you bought goods for the information whether they would accept other documents as a proof that the goods were exported in a due time and give you a refund.

Whom should I contact for questions related to my refund?

Your primary contact is the supplier / VAT refund agent mentioned in your VAT refund documents. If you have questions on VAT refund rules applicable in a particular EU country, contact national tax authorities . For questions on customs arrangements at a particular border, contact national customs authorities . The European Commission does not provide advice on particular situations.

Share this page

• Online shopping
• Shopping abroad
• Moving to or from Norway
• Sending goods abroad
• Travelling to and from Norway
• Classification of goods
• Transport and Customs Warehouse
• News from Norwegian Customs
• Operational status
• Exchange rates
• Import calculator
• Norwegian Customs app
• Regulations
• See all goods
• About Norwegian Customs
• Other languages
• English homepage
• Norwegian homepage

This is how you apply for a refund

Here you will find information about the various import duties and taxes, the possibilities for refund by the Customs and how you apply for a refund if your shipment was not a part of a collective customs clearance or was not a VOEC-shipment you were charged double VAT for.

Collective customs clearance and VOEC-shipments  

The customs do not process applications for refunds or corrections of declarations where the customs clearance has been done through a collective customs clearance. A collective customs clearance is a simplified customs clearance and applies to shipments to private persons where the value including shipping is between NOK 350 and 3000.  

You shall not apply to Customs for refunds on wrongly charged import taxes on shipments from online stores registered with the VOEC-scheme, for example eBay, Alibaba, AliExpress or Amazon.  

Read more about collective customs clearance and VOEC-shipments, and who you must contact for a refund here.   

If your shipment was not part of a collective customs clearance and is not a VOEC-shipment you paid VAT double for, you can find information below on the most common reasons for applying for a refund, and about what the Customs can refund.   

Customs duties, excise duties and VAT  

When you import goods from abroad, you may have to pay customs duties, excise duties and VAT in addition to the transport company's customs clearance fee. The import duties and taxes are determined by the kind of goods you are importing. Below we explain the different kinds of duties and taxes with examples.   

Customs duties  

Customs duties or tariff is a tax imposed on imports (or exports) of goods. The rates are determined in the  Customs Tariff . In short, there is only customs duty on clothing and other al ready made textiles like bed linen, curtains, towels etc . , and on food and drinks. All other goods are free of Customs duty.   

Excise duties  

This is a duty on imports of certain goods such as alcoholic beverages, non-alcoholic beverages, and beverage packaging. You will find a full overview of the various excise duties on the  Tax Administrations website .   

This is a general tax in imports of goods. The general rate is 25 % while it is 15 % on food and drinks (non-alcoholic).   

Customs clearance fee  

This is a fee charged by the carrier (for instance Posten , UPS, DHL, FedEx, TNT) for the Customs clearance of your shipment. The different transport companies have different names for this fee. Examples are "pris fortolling ", " utleggsgebyr ", " fortollingsgebyr " and " spedisjonsgebyr ".   

What the Customs can refund  

The Customs can in most cases refund both customs duty, excise duties and VAT. However, we cannot refund excise duties and VAT once you have returned the item to the seller. In these cases you should apply for a refund to  The Norwegian Tax Administration.   

The Customs never refund the customs clearance fee.  

Examples  

Example 1  .

You have bought a jacket abroad and paid both customs duty and VAT on import. However, there was something wrong with the jacket and you have cancelled the purchase and returned it to the seller.  

To get back the duty and tax you paid, you must:  

send an  application to the Customs   to get the customs duty back  

and send an  application to the Tax Administration  to get the VAT back.   

Example 2  

You have bought a mobile phone abroad. Mobile phones and other electronics are free from customs duty on import, but you have paid VAT. The phone stopped working, so you have cancelled the purchase and returned the phone to the seller.   

To get back the VAT you paid, you must:  

send an  application to the Tax Administration   

Example 3  

You have received a gift from relatives abroad that contained soft drinks, toys, and clothing. However, the sender made a mistake and stated a wrong high value, so the shipment exceeded the duty- and tax - free limit of NOK 1000 for gift shipments. The shipment was Customs cleared by the transport company based on this wrong value. The correct value of the shipment was NOK 500, and it was therefore within the duty- and tax - free limit.   

To get back the duties and tax you paid, you must:  

send an  application to the Customs  to get a refund for both the customs duty (on the clothing), the excise duties (on the soft drinks) and the VAT.  

The amount limit of NOK 100  

The Customs never refund amounts below NOK 100.  

Requirements for documentation  

When you apply for a refund , you must be able to document the information in the application. When you are using our application form, you will be informed what kind of documentation we need to process your application. You must enclose all the documentation we request . If you do not do so, we will not be able to process your application, and we will return it to you.  

Deadlines  

There are some deadlines for how long it can take from the time of importation before you apply fo a refund. You must apply within three years after customs clearance if you believe that this was incorrect. If the item was returned and you wish to apply for a refund of customs duty, you must apply within one year after the item was returned. The item cannot have been in Norway for more than two years. A good advice is to apply for a refund as soon as possible.  

Processing the application  

The Customs will process your application and the associated documentation. If the Customs agrees that you have paid too much, you will receive a refund. The payout is done by the Norwegian Tax Administration.   

This is how you apply  

Log on to the form in  Altinn .  

Fill in required information, attach necessary documents, and send the form through Altinn .   

The Customs registers this as a case.   

You will automatically receive a letter through e- Formidling (e-Communication) or to the e-mail address you have provided. Here the Customs confirms that we have received your application and the case number it has been assigned.   

After some processing time, you will receive an answer from the Customs .   

If you do not have a P-number or a D-number, you will not be able to use our form in Altinn . If so, follow this link .  

Does not apply to the customs clearance machined or our app for customs quota  

The form in Altinn cannot be used when applying for refund of duty after using one of our customs clearance machines or our app " KvoteAppen ". Then you must use these forms:  

Refund form - customs  clearance  machines  

Refund form - KvoteAppen  

Kundservice

• Navigation menu

DEPOSIT RETURN SCHEMES: SYSTEM SPOTLIGHT

Norway’s deposit return scheme is world’s recycling role model.

Regarded as the world role model for beverage container recovery and recycling, Norway’s deposit return system is one of the most efficient in the world. With a sophisticated, convenient return infrastructure and a competitive deposit value that truly incentivizes consumers to return their empty containers, Norway’s deposit system helps keep containers in the loop and promotes sustainable habits to consumers. 

Deposit return scheme snapshot:

• Country population: 5.425 million
• Container deposit: 2 NOK (approximately  € 0.20) for containers 0.5 liters or less, and 3 NOK (approximately  € 0.30) for containers over 0.5 liters 
• Eligible containers: Plastic (predominantly PET, HDPE) and metal (aluminum/tinplate), for all beverage types

Designing deposit return

Norway was one of the very first countries in the world to establish a deposit return system  (DRS) for reusable bottles, with a system for refillable glass containers first established as far back as 1902, and automated return of refillable glass bottles through so-called reverse vending machines (RVMs) first coming into play in the early 1970s.

Norway’s deposit return system for single-use beverage containers is unique in that it was created voluntarily by the beverage and grocery retail industries. The system for non-refillable or “one-way” containers – including cans and PET – was implemented in 1999, driven by an element unique to Norway: environmental taxation imposed by the Norwegian Government. 

To this day, there is a basic tax for beverage producers on all single-use containers, plus a variable environmental tax that is reduced as return rates increase. Containers with a 95% return rate or more are exempt from the environmental tax, creating a compelling financial incentive for producers to participate in the DRS and achieve the highest possible return rate. 

The deposit return scheme landscape in modern-day Norway

The deposit return system in Norway is part of everyday life for its 5.425 million residents. According to the latest figures, 1.692 billion cans and PET bottles were sold on the Norwegian market in 2021, equating to an average consumption of 312 containers per person, per year. 

Across Norway, the deposit return system is managed and run by Infinitum , the Central System Administrator. Although privately owned, Infinitum is a not-for-profit organization, working on behalf of retailers and producers. 

Despite being run by Infinitum, Norway’s deposit return system is the responsibility of the country's beverage producers – they pay 100% of the net costs for the system. However, unredeemed deposits, revenue from the sales of container materials and other revenues (mainly from interest) are enough to cover the largest proportion of the costs – in 2021, for example, almost 95% of the expense was covered by these streams, with only 5.4% paid through an Extended Producer Responsibility (EPR) fee from producers.

Through these four revenue streams, the beverage producers reinvest the income back into Norway’s deposit return system infrastructure. 

The EPR fees for each producer are based on the recycling cost and material value of each container material type that the producers have on the market, with the fees even differentiating between clear PET versus colored PET (see table). For example, aluminum cans do not carry any additional EPR cost for producers in Norway; this is because the inherent commodity value of aluminum, plus the revenue from unredeemed deposits, outweigh their cost to recover and process.

The design of Norway’s deposit return system means that its running and management is set by regulation, not legislation. As such, this means that changes to improve and update the deposit system can be done more nimbly and smoothly.

Key deposit return success factors in Norway: convenient recycling and consumer incentive

Infinitum operates its DRS via a “return-to-retail” model (meaning retailers who sell beverages must also take back the empty containers for recycling), with both manual and automatic return points.

Across Norway, there are approximately 3,900 reverse vending machines (RVMs) in 3,500 collection points for automated return of empty containers, and approximately 11,500 return points operating manually, together equating to one redemption point for every 362 people. There are also 35 logistic hubs and five processing facilities.

The deposit return system in Norway accepts cans (both aluminum and steel) and two types of plastic bottles (PET and HDPE), and all stores must accept all eligible containers included in the DRS. All containers must have Infinitum-approved labeling and must be produced according to the material packaging specification. This is key to the overall recycling process, as it means the exact materials used can be detected and Infinitum can confirm that all materials are recyclable. This ensures that the materials being recycled are of the highest quality and purity possible, able to be reused time after time. 

RVMs in Norway can also accept some beverage containers bought outside of the country, if a retailer chooses to offer this option. However, a deposit is not paid out on these containers. Infinitum incentivizes the use of compacting reverse vending machines, meaning that machines crush the containers after identification and before storage, due to their cost-saving benefit with respect to fraud mitigation and transportation efficiencies. Retail sites with compacting RVMs are paid a higher handling fee than those redeeming manually or without compaction (see below).

By 2018, inflation had eroded deposit values and return rates had dropped, so the system was adjusted to motivate consumers to participate and drive return rates back up. The deposit values were increased. For containers sized 0.5 liters or less, the deposit increased from 1 NOK to 2 NOK (approximately €0.20), while those over 0.5 liters saw their 2.50 NOK deposit value raised to 3 NOK (approximately €0.30). These were the first changes to the deposit value in Norway since the introduction of a DRS for single-use containers in 1999, and the increase had the desired effect, with the return rate rising by 7.2% for cans 5% for PET between the end of 2017 and the end of 2021.  In general, Norway’s deposit is considered to provide a compelling incentive for consumers to return their containers. 

Results: high return rates and reduction in container litter

The success of Norway’s deposit return system speaks for itself. In 2021, more than 1.55 billion beverage containers were returned for recycling, according to Infinitum’s annual report for 2021.

When broken down, more than 941 million cans were returned to RVMs, equating to 91.5% of all cans sold and recycling almost 13,000 tonnes of aluminium. With a return rate of 92.8%, over 611 million plastic bottles were returned through the deposit scheme and more than 23,000 tonnes of plastic were mechanically recycled.  

In 2021, Norway achieved a total return rate of 92.3% (across both cans and plastic bottles) through the deposit system. It is expected that Norway will be able to reach a collection rate of 93% over the coming years, thanks to the increase in deposit value. While not part of the European Union (EU), Norway is following the recommendations of the EU and targets in the Single-Use Plastics Directive set out for member states, to separately collect 90% of plastic bottles by 2029, and is already meeting these non-binding targets.

Of returned containers, in-store RVMs account for around 94% of those collected, with 6% collected at manual return points or from the food service industry. From an environmental perspective, less than 1% of beverage containers in Norway are littered, and only one in eight bottles washed up ashore on the Norwegian coastline are actually from Norway; the rest is from its neighboring countries. 

What Norwegians think about the deposit return system

From the start of Infinitum, the Central System Administrator has twice a year conducted a web-based category tracker, with more than 6000 respondents aged over 18. More than 92% say that it is very important for them to be able to return every can and bottle. They believe it is good for the environment, and they trust the system. They know that they will receive their deposit money back, and that all cans and bottles will be recycled to new cans and bottles. 

If a new beverage bottle or can is launched without deposit, Infinitum receives reactions directly to their team and via social media. Norwegians simply like to be able to return their containers through the deposit return system.

Norway's grocery stores were drowning with handling consumer returns of drink containers manually

TOMRA's founders today: brothers Tore and Petter Planke with the prototype of the first fully-automated reverse vending machine

TOMRA’s role in Norway’s deposit return scheme

Throughout its 50-year history, TOMRA has played a major part in Norway’s DRS, delivering technology, services and driving efficiency. In 1972, Norwegian brothers Petter and Tore Planke created a solution to a problem retailers faced, creating an efficient and quick way for customers to return empty refillable bottles to stores, as part of the country’s existing deposit return program for refillable glass. 

Store owners had more bottles being returned than ever before, in more varieties, meaning the containers were creating huge problems with efficiency, as manually accepting and sorting them was a time-consuming process, taking staff away from other important tasks. What was needed was an automated system where consumers could return their empty bottles and be given their deposit back, and so the brothers developed the first prototype of an automated RVM based on this challenge. By the end of 1972, the Planke brothers had established TOMRA, and TOMRA continues to provide reverse vending in many Norwegian stores to this day.  Overall, from its beginnings in the early 1900s to today, Norway’s deposit return system has led the way in what is now a growing global practice in the fight against plastic pollution. Its effectiveness can be said to be rooted in its unique set up, with taxation fueling retailer participation and commitment to driving high return rates. It is both convenient and efficient through its high density of collection points and high level of automation, in a return-to-retail model where all stores accept all containers. Its centralized, non-profit operation boosts efficiency and supports transparency, with “regulation rather than legislation” creating a responsive model. These factors combined have led to the Norwegian deposit return system becoming a recycling role model. Indeed, as seeing is believing, legislators and stakeholders from around the world regularly visit Norway to see its role model deposit return system in practice. 

Image credit: First two images provided by Infinitum

Lithuania exceeds container return rate expectations in new deposit return scheme

Download the "Rewarding Recycling" white paper

• Skip to navigation
• Skip to main content

Popular searches

Your previous searches.

• Integrated Cargo System (ICS)

Tourist Refund Scheme (TRS)

Need a hand.

• Airport Transfer

Things to Do

Traveloka Team

09 May 2024 - 5 min read

Understanding Australia's Tourist Refund Scheme

Australia, a land of mesmerizing landscapes, vibrant cities, and rich cultural experiences, beckons travelers from across the globe. Amidst the excitement of planning your Australian adventure, have you considered how you might make the most of your spending while visiting this beautiful country? If you're unfamiliar with Australia's Tourist Refund Scheme (TRS), you could be missing out on significant savings. Prepare to embark on a journey of discovery as we delve into the intricacies of claiming GST at the airport and unlocking the benefits of the TRS.

Tourist Refund Scheme (TRS)

Shutterstock.com

The Tourist Refund Scheme, often abbreviated as TRS, is a government initiative aimed at making shopping experiences for tourists in Australia even more rewarding. It allows eligible visitors to claim a refund on the Goods and Services Tax (GST) paid on certain goods purchased in the country. This means that as a tourist, you can potentially recoup some of the taxes you've paid on your purchases, adding extra value to your travel budget.

So, how does the TRS work, and what do you need to know to take advantage of this scheme?

Goods and Services Tax (GST) and Eligible Goods

Before delving into the intricacies of the TRS, it's essential to understand what Goods and Services Tax (GST) entails. In Australia, GST is a value-added tax of 10% levied on most goods and services transactions. However, certain goods are GST-free or eligible for GST refunds under specific circumstances, such as purchases made by tourists.

Eligible goods for the TRS refund typically include items intended for personal or household use, such as souvenirs, clothing, electronics, and gifts. However, it's essential to note that not all purchases qualify for a refund, so it's advisable to check with the retailer before making your purchase.

Claiming GST at the Airport

Now, let's discuss the practical aspect of claiming GST at the airport through the Tourist Refund Scheme. As a tourist departing from Australia, you can claim a refund on the GST paid for eligible goods purchased within the country. Here's a step-by-step guide on how to navigate the TRS process:

By following these steps, you can successfully claim a refund on the GST paid for eligible goods, providing you with valuable savings to enhance your travel experience in Australia.

Now that you understand the steps involved in claiming GST refunds at the airport, let's explore an alternative method to expedite the process: using the TRS mobile and web TRS applications. These applications offer a convenient way to lodge your TRS claim, saving you time and streamlining the refund process.

To speed up the process, you can use the ABF mobile and web TRS applications to lodge your claim. Simply enter your travel information and the details of the goods you are claiming, and choose how you would like to receive your TRS refund. Your information will be stored in a QR code that you will need to present with your purchased goods and original tax invoices at the airport. If you have completed the process successfully, you can use a dedicated queue at the TRS office. Please note that completing the app does not mean you have submitted your claim; you MUST still present to an Australian Border Force (ABF) officer to have your QR code scanned and your claim lodged.

By utilizing the ABF mobile and web TRS applications, you can expedite the TRS refund process and minimize wait times at the airport. This digital solution offers added convenience and efficiency, allowing you to make the most of your time in Australia without worrying about lengthy paperwork or queues.

With the option to claim GST refunds either in person at the airport or through the ABF mobile and web TRS applications, you have the flexibility to choose the method that best suits your preferences and travel plans. Whether you prefer the convenience of digital transactions or the assurance of face-to-face interaction, Australia's Tourist Refund Scheme ensures a seamless experience for travelers seeking to maximize their savings while exploring the country.

Now that you're equipped with knowledge about Australia's Tourist Refund Scheme and how to claim GST at the airport, it's time to plan your shopping spree wisely. Whether you're eyeing indigenous artworks, designer fashion, or local delicacies, be sure to prioritize purchases that qualify for GST refunds under the TRS.

Additionally, consider timing your shopping excursions strategically to coincide with your departure from Australia. Keep in mind that you must depart the country within 60 days of purchasing the goods to be eligible for a TRS refund. By planning and making informed purchasing decisions, you can maximize your savings and make the most of your Australian adventure.

Flight to Sydney

Start from US$ 30.21

Ballina (BNK) to Sydney (SYD)

Wed, 29 May 2024

Virgin Australia Airlines

Start from US$ 42.97

Fri, 7 Jun 2024

Start from US$ 80.83

Newcastle (NTL) to Sydney (SYD)

Sun, 9 Jun 2024

Are you ready to embark on an unforgettable adventure Down Under? With Australia's Tourist Refund Scheme awaiting your exploration, there's never been a better time to plan your trip. Plan your trip, pack your bags, and get ready to immerse yourself in the breathtaking beauty, diverse culture, and unparalleled experiences that Australia has to offer.

Whether you're strolling along the sandy shores of Bondi Beach, exploring the ancient wonders of the Outback, or indulging in gourmet delights in Melbourne's laneways, Australia promises a wealth of adventures for every traveler. And with the TRS by your side, you can unlock additional savings to enhance your journey and create memories that will last a lifetime.

Don't miss out on the opportunity to make your Australian adventure even more rewarding. Book your flight ticket , claim your GST refunds at the airport, and set off on a voyage of discovery across the Land Down Under. Australia awaits – are you ready to explore?

Payment Partners

About Traveloka

• How to Book
• Help Center

Follow us on

• Traveloka Affiliate
• Privacy Notice
• Terms & Conditions
• Register Your Accommodation
• Register Your Experience Business
• Traveloka Press Room
• Vulnerability Disclosure Program

Download Traveloka App