International Removals from Norway to the UK

Skatteetaten’s page on moving from Norway (opens in a new window) says that if you plan to stay abroad for more than six months you must report the move to Folkeregisteret, the population register. The report can go in tidligst 31 dager før du flytter, no earlier than 31 days before you move. You do not report if you have already registered a move abroad, or if you hold a D-nummer, a temporary identity number, as a foreign citizen.

The pages do not word the six months the same way. The English page (opens in a new window) says you report if you intend to stay abroad “for at least six months”, and “no more than 31 days before your departure”. The Norwegian overview of leaving Norway (opens in a new window) says mer enn seks måneder, more than six months, in its opening line and 6 måneder eller mer, six months or more, in the entry below it. If your stay may be close to six months, ask Skatteetaten which applies.

If you already have a new address abroad, the page says to report a change of postal address instead. The pages we read give no latest date for the report and do not mention the UK. What the report sets off is covered below, in the sections on tax and on the TRK number.

No. Skatteetaten’s page on tax when you move out (opens in a new window) says reporting a move to the population register does not end your tax liability to Norway. You stay tax resident and must declare all income and wealth, in Norway and in the country you move to, in your Norwegian tax return. Skatteetaten calls this globalskatteplikt, global tax liability, and it continues until the liability ends.

The liability ends through skattemessig emigrasjon (opens in a new window), tax emigration, which you claim in your tax return. With under 10 years of tax residence in Norway, it can end once you live abroad permanently, spend no more than 61 days in Norway in the year you claim for, and neither you nor close family (spouse, partner or minor children) has a home available in Norway. A holiday home is allowed, and the page adds a five-year exception for a home you have owned for at least five years without you or close family using it as your own home.

With 10 years or more, the liability can end no sooner than three years after the year you settled abroad, and only if the 61-day and home conditions hold in each of those years.

Separate rules on utflyttingsskatt (opens in a new window), exit tax, can apply to the rise in value of certain assets while you were tax resident, among them shares, fund units and employee share options. Skatteetaten says the rules have changed several times in recent years and tells you to read those that fit your move date. Our page gives no thresholds. Skatteetaten’s tax page also asks you to check whether you remain in the National Insurance Scheme, folketrygden, which it calls the key to rights from Nav, the Norwegian Labour and Welfare Administration (GOV.UK’s name for it).

Skatteetaten tells you to contact the tax authorities in the country you move to. It names no British body, and this page does not cover UK tax.

A TRK number is an identity number that Tolletaten’s declaration system, TVINN, can use for people without a valid Norwegian one. Tolletaten’s TRK page (opens in a new window) names, among those who must apply, people with a Norwegian personnummer (national identity number) or D-nummer who have reported a move from Norway and live, or recently lived, abroad. Its vehicle export page repeats the point for a vehicle: if you have reported your move, apply before you reach the border.

The application is made in the portal Altinn, and the paper form is no longer available; an application sent by e-mail is returned with instructions to use Altinn. Tolletaten asks a private person for a copy of valid ID, a passport for instance, together with a customs document, an invoice or a freight note relating to the goods. It notes that the forwarder often makes the application for you, and recommends agreeing that with the forwarder beforehand.

Tolletaten’s page on moving household goods out of Norway does not mention a TRK number. Whether you need one for a household export declaration is therefore not answered by the pages we read. Ask whoever files the declaration early, because no page gives a processing time for a TRK number.

Tolletaten’s page on exporting a vehicle (opens in a new window), in Nynorsk and marked updated 19 August 2026, says a vehicle worth more than NOK 5,000 must be declared for export. Below that value you normally do not declare it, unless it counts as waste, was made before 1950 or counts as military; those cases have permit rules of their own. The declaration states the value in kroner, and Tolletaten can ask you to document it.

Bring the original registration card, vognkort parts 1 and 2, which the page says must travel with the vehicle on export, and valid ID such as a driving licence or passport. For a move it also asks for a valuation or appraisal showing the vehicle’s value. The vehicle need not be re-registered (omregistrert, the registration changed to a new owner) at export, and a move notification is not required first, but if you have reported your move you need the TRK number before the border.

The English page (opens in a new window), marked 27 November 2025, differs: it asks for “The original registration showing that the vehicle is registered in your name” and does not say the card travels with the vehicle. At the border you stop and show the export declaration. If it was not made at a customs office, Tolletaten or a freight forwarder can issue it there. Tolletaten does not certify a declaration afterwards, so a declaration not certified as the vehicle leaves cannot be put right later.

A car can be driven out or shipped, and shipping is normally in a container or on a roll-on roll-off (RoRo) ship. We’re an enquiry and introduction service, so we don’t ship vehicles ourselves. Our car shipping guide is the place for the general steps.

Skatteetaten’s page on the export refund (opens in a new window) says a car does not have to be deregistered before export, so that it can be driven to its destination without new plates, but advises deregistering as early as possible. While plates are on the car, liability insurance is compulsory and traffic insurance tax is payable.

The deregistration page (opens in a new window) of Statens vegvesen, the Norwegian Public Roads Administration, says deregistering on its online service cancels both automatically, and that a deregistered vehicle must not be used. Neither page says whether that means before or after the car crosses the border. Tolletaten tells you to ask Statens vegvesen how a car with Norwegian plates will later be deregistered.

Part of the one-off registration tax, engangsavgift, can be refunded on export. Skatteetaten’s conditions are that the car was first registered in Norway on 26 June 2014 or later, is younger than 10 years, has a valid EU roadworthiness test, has no pending demand to remove its plates for unpaid tax or technical faults, and is deregistered in Norway before payment. Tolletaten’s page names only the 2014 date. The refund cannot exceed the tax paid, and Skatteetaten pays nothing below NOK 7,500.

For exports certified from 1 January 2024, Skatteetaten reduces the tax originally paid by a percentage based on the car’s age and the years it was registered in Norway. A second method, chosen when you apply and binding, uses mileage. The refund goes to the owner at the time of export and documents must reach Skatteetaten within a year of export. Skatteetaten gives a processing time of about two weeks, longer if it must check ownership from a sales contract. You must have declared the export to Tolletaten, because no refund can be claimed later for a car taken out without a documented declaration.

The online application is not yet open to foreign users, the page says, and its paper form RF-1336, available in English only, is for foreign parties who cannot apply electronically. The page does not say whether a resident who has moved abroad counts as foreign, so ask Skatteetaten before you choose.

Both ends have a limit. Tolletaten’s page on currency (opens in a new window) says that anyone taking the equivalent of over NOK 25,000 in notes, coins or other payment means out of Norway declares it before travelling, on a form in two copies handed in at the nearest customs office as they leave. GOV.UK (opens in a new window) says cash of £10,000 or more carried between Great Britain and a country outside the UK must be declared to UK customs.

The rules count differently. Tolletaten’s covers anonymous payment cards such as gift cards too, and failing to declare risks a penalty of 20 percent of the whole amount. Private people do not report bank transfers to Tolletaten. For the UK you can declare online or by phone before you travel, the earliest being 72 hours ahead, or at customs when you arrive.

Tolletaten’s page leaves the rules at the other end to the destination country, so the British side rests on HMRC’s guidance. For Great Britain that is transfer of residence relief (opens in a new window), and HMRC wants the application first: its guidance says “You must get approval from HMRC before claiming the relief.” The ToR1 form (opens in a new window) gets you the reference number your removal company needs on the import declaration.

HMRC’s conditions turn on at least 12 consecutive months living outside the UK, six months’ possession of the goods, import within 12 months of arriving, an intention to use the goods in the UK for the same purpose as before, and no lending, hire, use as security or transfer for 12 months. Goods from a second home do not qualify, and alcohol and tobacco are excluded.

Two points link the Norwegian and British sides. ToR1 asks for proof of your usual address outside the UK, dated within the last six months, such as a bank statement, utility bill or rental or mortgage agreement, so keep a recent Norwegian one until you have applied. Its list of items takes groups with approximate numbers and no values or brands, much as Tolletaten accepts collective descriptions, so check with each office whether one list will do for both.

Northern Ireland needs a separate check. GOV.UK’s page on moving personal belongings to the UK (opens in a new window) splits moves to Northern Ireland into those from the EU, where you do not usually pay tax or duty on personal belongings, and those from outside the EU, where the relief can be claimed. Neither that page nor the ToR guidance names Norway, so ask HMRC or your removal company which applies before the load ships to a Northern Ireland address.

GOV.UK’s table of pet travel documents (opens in a new window) lists Norway among the listed countries and says a pet from Norway may travel with a pet passport, an animal health certificate or a Great Britain pet health certificate. The pet passport page (opens in a new window) names Norway among the countries where an authorised vet can issue a passport.

The main guide (opens in a new window) adds that the pet is microchipped before its rabies vaccination, then must wait at least 21 full days after the first vaccination (or the last of the first course); the wait depends on the vaccine used. A dog coming directly to Great Britain from Norway needs no tapeworm treatment (opens in a new window), GOV.UK says. The same exemption covers Finland, Ireland, Northern Ireland and Malta. The wording is “coming directly”, so check the page again if your route passes through another country. None of the Norwegian pages in the sources list says what a Norwegian vet needs to issue the document, so ask your vet.

Pets brought in for non-commercial purposes qualify for transfer of residence relief. The ToR1 application needs a health certificate or passport for each animal. If you are bringing belongings and more than one animal, you can apply for the belongings first and add the document later; a single animal with no belongings needs its document before the application starts. For pet travel in general, see our guide to moving abroad with a pet.

HMRC’s transfer of residence guidance says that when you claim relief for a vehicle you import permanently, you must also make a NOVA declaration, a Notification of Vehicle Arrivals. GOV.UK’s guide says you have 14 days to tell HMRC (opens in a new window) after bringing the vehicle in permanently, and cannot register it until you have.

Registering with DVLA needs proof of vehicle approval and, among other papers, the original foreign registration certificate. DVLA keeps it: “you will not get this back”. Tolletaten says the Norwegian registration card must travel with the vehicle on export, so ask DVLA before you ship whether it accepts that card; if you have no original, DVLA says it might accept other proof of the manufacture date. Its registration page (opens in a new window) sets out the rest.

Vehicle approval is a separate step. GOV.UK’s approval page (opens in a new window) gives one route for vehicles registered in the EU and another for those that are not, and says an EU-registered left-hand-drive vehicle also needs a certificate of GB conversion IVA (Individual Vehicle Approval). It does not name Norway, so ask the Vehicle Certification Agency, the contact the page gives for GB conversion IVA questions, which route applies.