The NOK 350 tax-free limit for imported low-value goods will be replaced with a simplified VAT regime (VOSC) for goods valued up to NOK 3,000 from non-resident B2C suppliers, with non-resident suppliers required to register for VAT if supplies exceed NOK 50,000 in a 12-month period (VOSC will be implemented as an extension to the VOES system for B2C electronic services);
Source: Orbitax