Vans, lorries and company vehicles from the Netherlands to Norway

For the one-off registration tax (engangsavgift), vans have their own tax group at Skatteetaten: group B, varebil klasse 2. Since 1 January 2021 the WLTP figures are used. If a used van has only an NEDC value, its CO2 figure is raised by a factor of 1.22, and if the CO2 data are missing, Skatteetaten calculates the emissions from the kerb weight. Whether your van counts as varebil klasse 2, and what it will cost, is something to check with Skatteetaten and its calculator before you buy.

Specially equipped vans and light lorries can apply for a dispensation, but that has to happen before the first registration in Norway. For the vehicle scrap deposit tax, vans sit in the same group as cars, while lorries have an amount of their own.

Statens vegvesen defines N2 as a lorry with a permitted total weight over 3,500 kg and up to 12,000 kg, and N3 as a lorry over 12,000 kg. Heavy vehicles, including N2, N3, heavy trailers (O3 and O4) and M3 buses over 5,000 kg, receive an individual approval (enkeltgodkjenning). The documentation must be sent in and approved in advance, before the vehicle is presented for inspection. Start early: the lorry cannot go to inspection until its paperwork has been accepted.

Apart from these points, a van or truck follows the same steps as a car: customs clearance at Tolletaten with 25% VAT on the value plus freight and insurance, approval by Statens vegvesen, the registration tax where it applies, and registration with Norwegian traffic insurance. Our page on importing a vehicle into Norway explains them in order.

For the road traffic insurance tax, vehicles subject to the weight-based motor vehicle tax are exempt, and from 1 March 2026 so are light electric vans with a kerb weight under 1,785 kg. A category C1 driving licence covers 3,500 to 7,500 kg, with a trailer up to 750 kg; a heavier trailer needs C1E.

At our desk the vehicle is deregistered for export. To drive out of the Netherlands, a van or truck needs export insurance, a valid APK (the Dutch periodic roadworthiness test) and two white export plates; the table below shows the rules per vehicle type. Vans, trucks and motorhomes above 2,500 kg are priced on request, because insurance and handling can cost more. See also our export insurance for Norway, and for a motorhome the page on motorhome and caravan export.

For a business sale, bring an invoice with your VAT number, and for a business buyer the company name, address and VAT number. Want your company name on the export certificate? That is only possible at an RDW location.

Because Norway is outside the EU, a commercial vehicle also needs an export declaration with Dutch Customs, using the EORI number of the selling party. We submit the EX-A export declaration from €150. For businesses, the export is taxed at 0% VAT once you can show that the vehicle left the EU: customs documentation, proof of import in the country of destination and transport documents, plus a copy of the kentekenbewijs deel II (Dutch registration certificate part II) for a motor vehicle. A refund of BPM, the Dutch registration tax, is only possible under the conditions of the Belastingdienst (Dutch Tax Administration); see BPM refund on export.

• Presenting a heavy vehicle for inspection before its documentation has been approved.
• Registering a specially equipped van before applying for a dispensation.
• No EORI number for the selling party, so the export declaration cannot be filed.
• Export insurance or APK running out while the vehicle is still in the Netherlands: after the 14 days it can only travel on a trailer or low-loader.