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The following goods are exempted from import charges and/or value added tax if all necessary conditions are fulfilled:

In most cases, you have to file an application for exemption for import charges to be suspended.

  • Travellers'' luggage
  • Household effects
  • Gifts
  • Resent goods
  • Resent empty packaging
  • Heirlooms
  • Insignia and awards
  • Marketing and product development
  • Equipment used for scientific purposes
  • Rescue equipment and gear
  • Some goods according to clauses of free trade- or international conventions
  • Temporary importation
  • Vehicles, motorcycles and trailers registered abroad

Some goods are exempted from value added tax upon importation even though other charges must be paid. The importer may be eligible for lowering or suspension of excise duties of vehicles in certain instances if all necessary conditions are fulfilled upon importation.

Further information on the lowering or suspension of excise duties is available on the Icelandic website.


Last updated in Dec 2011

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