Shipping from Korea to Norway and Switzerland 2026: VOEC, VAT, Fees

A parcel from Korea to Norway owes 25% Norwegian VAT from the first krone, unless the seller is registered in VOEC and already charged it at checkout. Switzerland works differently: it charges 8.1% VAT, but does not collect any tax amount of CHF 5 or less, which covers goods worth up to about CHF 62 including shipping. Neither country is in the EU, so the EU's new €3 duty does not apply.

This guide covers VOEC, Posten's fees, Swiss VAT and Swiss Post's fees, what you cannot order, and how to keep costs down.

Item	Value as of October 15, 2026
Norway VAT	25% on most goods, 15% on food
Norway low-value exemption	None since the NOK 350 limit was abolished
VOEC scheme	Seller collects VAT on items up to NOK 3,000 each
Posten customs fee (non-VOEC)	NOK 46 to 278 per shipment, by value
Norway duty on shoes	None
Switzerland VAT	8.1% standard, 2.6% reduced
Swiss collection limit	Tax amounts up to CHF 5 not levied
Swiss Post clearance base fee	CHF 16 for parcels from outside the EU, plus 3%
Trade agreement	EFTA-Korea FTA, in force since 2006
HaulKorea to Norway or Switzerland	Recipient pays local VAT, duty and fees

This is general information, not tax advice. Norwegian Customs (Tolletaten) and the Swiss Federal Office for Customs and Border Security (FOCBS, or BAZG in German) decide what each parcel owes.

Do you pay VAT on a parcel from Korea to Norway?

Yes. Norwegian Customs says that from January 1, 2024, you must pay VAT on all purchases from abroad. The old NOK 350 tax-free limit no longer exists.

How you pay depends on the seller.

VOEC-registered seller. VOEC (VAT on E-commerce) is a register run by the Norwegian Tax Administration. A registered foreign store charges Norwegian VAT when you pay, and Norwegian Customs says goods bought this way are exempt from customs duty. You pay nothing more when the parcel arrives.

Any other seller. You pay VAT, and possibly customs duty, when the goods arrive in Norway. The carrier usually adds a fee for customs treatment.

Most Korean stores that sell only inside Korea are not VOEC-registered. If the checkout does not mention Norwegian VAT, plan on paying at delivery. You can check a store's status in the VOEC register that Toll.no links to.

How does VOEC work for Korean orders?

Norwegian Customs gives these VOEC rules:

• Up to NOK 3,000 per item. The limit is per item, not per parcel. A parcel can hold several items as long as each one is under NOK 3,000 and for private use.
• 25% VAT on the full amount. The VAT covers the goods plus freight and other costs.
• No customs duty. VOEC goods are exempt from duty.
• No arrival charges. Posten says it does not charge a customs clearance fee for VOEC shipments.

What falls outside VOEC, even from a registered store:

• Items worth more than NOK 3,000 each
• Foodstuffs
• Restricted goods
• Goods subject to excise duties

These are cleared the normal way, with VAT, possible duty and the carrier's fee.

Toll.no also says you may be asked for your 11-digit national identity number when you buy from abroad. If you prefer not to give it to the store, you can ask to provide it to the carrier directly.

How much does Posten charge for customs clearance?

Posten publishes its customs fees per shipment. As listed on Posten's page in October 2026:

Goods value of the shipment	Posten customs clearance fee
NOK 0 to 500	NOK 46
NOK 500 to 3,000	NOK 78
Over NOK 3,000, or restricted goods of any value	NOK 278
Self-clearance and customs storage	NOK 155
Age control for alcohol and tobacco	NOK 51
VOEC shipment (VAT paid at checkout)	No clearance fee

The fee goes to Posten, not to Norwegian Customs. Other carriers such as DHL or UPS set their own fees, so check their price lists.

How you pay Posten. Posten says letterbox deliveries get a payment request afterward, while pickup-point deliveries must be paid or confirmed before you can collect. You can pay with Vipps or by card.

Missing information. If Posten asks you for customs details, you have 14 days to answer. After that, Posten returns the shipment to the sender. For a Korean order, a return is slow and usually a loss, so reply quickly.

How is Norwegian VAT calculated on a Korean order?

For a non-VOEC parcel, VAT is charged on the goods value plus freight and other costs, at 25% for most goods and 15% for food.

1. Add the price of the goods and the shipping cost to Norway.
2. Add any customs duty. For most Korean skincare, stationery and shoes, there is none.
3. Multiply by 25%.
4. Add Posten's clearance fee for the value band.

Example: skincare worth NOK 600 including shipping, delivered by Posten, seller not in VOEC. VAT: NOK 600 × 25% = NOK 150. Posten fee (NOK 500 to 3,000 band): NOK 78. You pay NOK 228 before the parcel is released.

Example: the same order split into two parcels of NOK 300. VAT: NOK 75 each, NOK 150 in total. Posten fee: NOK 46 each, NOK 92 in total. Splitting saves nothing on VAT and costs more in fees.

Is there customs duty on clothes and shoes in Norway?

Norwegian Customs says only clothing, food and other foodstuffs are subject to customs duty for ordinary online purchases. Rates vary by product type and country of origin.

• Shoes: Toll.no says there is no customs duty on shoes.
• Clothing: Some garments carry duty. Toll.no points to its import calculator for the rate on a specific garment.
• VAT: Clothing and shoes pay 25% VAT either way.

Norway and Korea are both in the EFTA-Korea Free Trade Agreement. EFTA says it entered into force on September 1, 2006 for Korea, Norway, Liechtenstein and Switzerland. A trade agreement can lower duty on goods made in Korea, but only with valid proof of origin. A Korean store selling an item made elsewhere does not make it Korean origin. Korean product pages show the country of manufacture as 제조국 (jejoguk, country of manufacture).

What can't you order from Korea to Norway?

Meat and milk products. Mattilsynet, the Norwegian Food Safety Authority, says personal consignments of meat, milk and their products are prohibited from countries outside the EU/EEA. Korea is outside the EEA. Mattilsynet lists exemptions such as bread, cakes, biscuits, chocolate and confectionery not mixed or filled with meat, and packaged food supplements. Many Korean ramyeon soup bases and some snacks contain meat or milk powder. Ask us before ordering any food.

Food in general. Food is outside VOEC, carries 15% VAT, and can carry duty. Expect normal clearance for any edible order.

Alcohol and tobacco. Excise duties apply, and Posten runs age control at NOK 51. Ask before ordering.

Batteries, perfume and sprays. These are limited by air transport rules, not by Norway. See what you cannot ship from Korea.

How does Swiss VAT work on a parcel from Korea?

The Swiss rules have one feature Norway lacks: a small amount of tax is simply not collected.

Rates. FOCBS says VAT is 8.1% of the assessment basis. A reduced 2.6% rate applies to certain goods, such as foodstuffs, books, magazines and medications.

The CHF 5 rule. FOCBS says tax amounts of up to CHF 5 are not levied, and customs duties under CHF 5 are not levied either. The two are assessed separately. In goods value, FOCBS puts this at:

Swiss VAT rate	Goods value at which VAT reaches CHF 5	Typical Korean products
8.1%	CHF 62	Skincare, makeup, clothing, stationery
2.6%	CHF 193	Printed books, magazines, many foods

The goods value includes shipping. So a Korean skincare order of CHF 55 including shipping usually owes no Swiss VAT, while one at CHF 70 does.

What counts in the value. FOCBS says the assessment basis is generally the price paid, plus the costs of transport to the Swiss destination and the import duties. Foreign VAT shown separately on the invoice is left out. Foreign currencies are converted at the sell rate of the last trading day before the tax arises.

Carrier fees can raise the VAT base. FOCBS's own sample calculation adds Swiss Post's customs declaration cost and a parcel-opening charge to the taxable value before computing VAT. So the fee does not only cost you directly, it also adds to the VAT.

How does Swiss customs duty work?

Swiss duty is unusual. FOCBS says customs duties are generally calculated on the gross weight, including packaging, and are often under CHF 1 per kilo.

Higher duties can apply to alcohol, tobacco, foodstuffs, textiles and jewelry. Exact rates are in Tares, the Swiss electronic tariff at tares.ch.

For a typical light Korean parcel of skincare or stationery, duty often falls under the CHF 5 collection limit. Clothing is heavier and in the higher-duty group, so check Tares for large orders.

Origin. FOCBS says goods from free trade partners may qualify for reduced duties, but only with valid proof of origin. Switzerland is in the same EFTA-Korea agreement as Norway.

How much does Swiss Post charge for customs clearance?

Swiss Post lists these import clearance charges, in CHF, excluding VAT, as shown in October 2026:

Swiss Post charge	Amount
Base fee, parcels from outside the EU (such as Korea)	CHF 16.00
Base fee, parcels from the EU	CHF 13.00
Discount for paying import costs online	CHF 1.50 off the base fee
Surcharge	3% of goods value, including shipping, services and duties
Maximum clearance charge	CHF 70
Reminder from the second dunning level	CHF 20 per reminder
Destruction without return	CHF 60 per consignment

You can pay in the Post app or through Swiss Post's "My consignments" service. Couriers such as DHL, FedEx and UPS charge their own fees. FOCBS says it has no influence on carrier fees, so questions go to the carrier.

Example: Korean clothing worth CHF 150 including shipping, by Swiss Post, paid online. VAT: roughly CHF 150 × 8.1% = CHF 12.15, plus a little more because the carrier fee and any duty join the base. Swiss Post: CHF 14.50 base fee after the online discount, plus 3% of CHF 150 = CHF 4.50. Expect around CHF 31 or more in total, plus any weight-based duty on textiles.

Do Swiss buyers ever pay at checkout instead?

Sometimes. The Swiss Federal Tax Administration (ESTV) says a foreign mail-order business that makes at least CHF 100,000 a year from small consignments to Switzerland must register for Swiss VAT. Once registered, it charges Swiss VAT on its sales.

From January 1, 2025, online platforms that bring buyers and sellers together can also be required to register. ESTV publishes a list of registered mail-order companies and platforms.

Most small Korean shops are not on that list. If a Korean checkout does not mention Swiss VAT, expect to pay at delivery, unless the order is under the CHF 5 tax limit.

What can't you order from Korea to Switzerland?

FOCBS lists restricted or prohibited goods, including:

• Medicines and doping substances
• Direct imports of animals and animal products from non-EU countries
• Counterfeit trademarks and designer items
• CITES-protected species
• Weapons and narcotics

For Korean shoppers, the practical points are:

Animal products. Korean snacks or ramyeon with meat or milk may be stopped. Ask us before ordering food.

Medicines and supplements. Korean pharmacy products are restricted. Ask before ordering.

Counterfeits. Fakes are seized. See how to avoid fake Korean products.

Gifts. Swiss Post says gifts from private individuals abroad are duty-free up to CHF 100, except alcohol and tobacco. A purchase, including one made through a purchasing agent, is not a gift.

Norway or Switzerland: how do the rules compare?

Question	Norway	Switzerland
VAT rate	25% (food 15%)	8.1% (reduced 2.6%)
Small parcel relief	None	Tax up to CHF 5 not levied
Seller collects VAT	VOEC stores, items up to NOK 3,000	Registered mail-order sellers
Duty on skincare, stationery	No	Weight-based, often under CHF 5
Duty on clothing	Some garments	Higher weight-based rates
Duty on shoes	None	Check Tares
Main postal fee	Posten NOK 46 to 278	Swiss Post CHF 16 + 3%, max CHF 70
Gift relief	Up to NOK 1,000 (Posten)	Up to CHF 100 (Swiss Post)

Should you buy direct, use a forwarder, or use a purchasing agent?

Check first whether the brand ships to you itself. Some Korean beauty brands run global sites, and a VOEC-registered store saves Norwegian buyers the Posten fee.

Many Korean shops sell only inside Korea. Sites like Musinsa or Naver Smart Store often ask for a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card. Our guide to Korean phone verification explains why.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
Who pays Norwegian or Swiss VAT	VOEC or registered seller, or you	You, at delivery	You, at delivery
Customs description	Store's	From your input	From the actual receipt
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

For Norway and Switzerland, the recipient pays VAT, duty and carrier fees with all three options, unless a registered seller collects VAT. Our total covers the item, Korean shipping and international shipping only. More on the difference: purchasing agent vs package forwarding.

How do you order from Korea to Norway or Switzerland through HaulKorea?

1. Find the item on a Korean site and copy the product link.
2. Send us the link with the size, color or option you want.
3. We show one total for the item, Korean shipping and international shipping before you pay. Norwegian or Swiss VAT, duty and carrier fees are not included.
4. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference. We never ask for extra payment.
5. We buy the items and can combine orders from several Korean stores into one box.
6. You get inspection photos before the box leaves Korea.
7. In Norway, pay Posten's request by Vipps or card. In Switzerland, pay Swiss Post's import costs, online for the CHF 1.50 discount.

How can Norwegian and Swiss buyers keep import costs down?

Norway: one parcel, not several. VAT is the same either way, but every parcel pays its own Posten fee.

Norway: watch NOK 3,000. Above that value per shipment, Posten's fee jumps to NOK 278.

Switzerland: stay under CHF 62 when it makes sense. A small order at 8.1% VAT may owe nothing at all. Books and magazines go up to about CHF 193.

Switzerland: pay online. Swiss Post takes CHF 1.50 off its base fee.

Both: skip food and anything restricted. It slows clearance and can be refused.

Shopping for friends in the EU too? See our Germany guide.

FAQ

Do I pay VAT on a parcel from Korea to Norway?

Yes. Norway charges 25% VAT on all purchases from abroad, 15% on food, with no low-value exemption. A VOEC-registered seller collects it at checkout; otherwise you pay at delivery.

What is VOEC?

VOEC is Norway's VAT register for foreign online stores. Registered stores charge Norwegian VAT at checkout on items up to NOK 3,000 each, and those goods are exempt from customs duty and Posten's clearance fee.

How much is Posten's customs fee in 2026?

Posten lists NOK 46 for goods up to NOK 500, NOK 78 for NOK 500 to 3,000, and NOK 278 above NOK 3,000 or for restricted goods. VOEC shipments have no clearance fee.

Is there customs duty on shoes in Norway?

No. Norwegian Customs says there is no customs duty on shoes. You still pay 25% VAT.

Is a small parcel from Korea to Switzerland tax-free?

Often. Switzerland does not collect tax amounts of CHF 5 or less, which at 8.1% means goods worth up to about CHF 62 including shipping. At the 2.6% rate for books, the line is about CHF 193.

How much does Swiss Post charge for customs clearance?

For parcels from outside the EU, Swiss Post lists a CHF 16 base fee plus 3% of the goods value, capped at CHF 70, excluding VAT. Paying online takes CHF 1.50 off the base fee.

Can I order Korean ramyeon to Norway or Switzerland?

Both countries restrict meat and milk products from outside Europe, and many ramyeon bases contain them. Ask us before ordering any food.

Does HaulKorea include Norwegian or Swiss VAT?

No. For Norway and Switzerland, the recipient pays VAT, duty and carrier fees locally. The HaulKorea total covers the item, Korean shipping and international shipping only.