Norway's new VAT rules on the import of low-value goods will enter into force on 1 April 2020. This includes the removal of the NOK 350 tax-free limit for imported low-value goods and the introduction of a new simplified VAT on E-Commerce (VOEC) system for goods valued up to NOK 3,000 supplied by non-resident B2C suppliers. The VOEC system is an extension of the VOES system for B2C e-services.