As of 2020, no VAT exemption of small consignments and exemption will be abolished in two stages, and a new simplified VAT registration scheme

The import into Norway of small consignments valued up to NOK 350 has previously been exempt from VAT, customs and excise duties. In 2020, the exemption will be abolished in two stages, and a new simplified VAT registration scheme on consignments valued up to NOK 3 000 (‘VOEC’) will be implemented.

Source EY