Please be advised that gifts to private persons and companies in Norway are subject to normal customs clearance, meaning that the receiver will be charged the applicable import taxes.
The only exception is gifts from a private person to a private person providing the value of the goods are below NOK 1000. The commercial invoice must show the receivers social security number in order to avoid a standard customs clearance and avoid import taxes. It is also important that 'gift' is stated on the commercial invoice in addition to a more detailed description of the goods.
For details of this and all other clearance related broadcasts, please visit the dedicated Customs Broadcasts expressnet page : http://expressnet.tnt.com/intranet/en_wn/Customs/Broadcasts.html
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