NorwayAltinn
Arvegods filing now needs Enhetsregisteret role or delegated access
Filers of Tolletaten's heirloom import application must hold an Enhetsregisteret role or delegated access to the service or the Toll, Toll og avgift or Tjenester NUF packages; old Altinn roles work during transition.
By Taxxa AI OyPublished 10 November 2026
Private heirs can apply for exemption from customs duty and VAT connected to the import of inherited objects from persons resident abroad, with Tolletaten deciding on application through its Altinn form Søknad om avgiftsfri innførsel av arvegods. Anyone filling in and submitting the form must now hold a role in Enhetsregisteret, or hold a power of attorney to the single service or to one of the Toll, Toll og avgift or Tjenester NUF access packages.Altinn In a transition period you can use the form if you already have one of these roles from old Altinn: Daglig leder, Privatperson, Kontaktperson NUF or Selvregistrert bruker.
The exemption covers objects that were used and owned by the deceased for personal purposes, where the deceased was resident abroad at death and the heir is resident in Norway when receiving the inheritance. For motor vehicles the main rule adds that the vehicle must have been registered in the deceased's name abroad; the underlying VAT regulation excepts vehicles that are not subject to registration in the country they come from. Goods the deceased used in business activity, alcohol, tobacco and nicotine products are excluded, and goods distributed from an undivided estate or given as advance inheritance do not count as inheritance.
The form is used by private individuals applying on their own behalf, or by a speditør or another representative filing for them. Representatives must attach a power of attorney from the applicant; advokater need not attach one but must state the name of their firm. The application must document heir status, the deceased's foreign residence at death and the objects to be imported; documentation confirming that the objects belonged to the deceased should additionally be presented and, for a motor vehicle, a photograph of the registration document showing registration to the deceased. Tolletaten accepts attachments in pdf, docx, txt, jpg, jpeg and tif, and recommends applying well before the goods reach the border for declaration. After submission the filer receives a receipt with a reference number in the Altinn inbox under Arkiv, and further material in the case is sent through the form Pågående sak hos Tolletaten.
Legal basis: the VAT exemption follows Forskrift til merverdiavgiftsloven (merverdiavgiftsforskriften) § 7-3-9, sought through Tolletaten's arvegods application, with submission access running through Enhetsregisteret roles and Altinn fullmakt to the stated service or access packages.
Check your Altinn access before filing: make sure you hold an Enhetsregisteret role or have been delegated the single service or one of the Toll, Toll og avgift or Tjenester NUF packages, and apply well before the heirloom goods reach the border.