Norway is to implement Postponed VAT Accounting to enable imports to avoid the cash payment of VAT on entering into free circulation into the country. This will be effective from 1 January 2017.
Deferred import VAT via reverse charge
Import may no longer be paid if the importer of record has a Norwegian VAT number. Instead, they report the import VAT liability and deduct it simultaneously under the reverse charge rules in their next VAT return. This cancels out any cash payment.
Norway is not a member of the European Union, where around half of the 28 member states have introduced such deferred import VAT schemes.