Norway has a well-organised system of tax refunds on items purchased at participating shops.
How it Works
For goods that cost more than 315kr (290kr for food items) at shops displaying the 'Tax Free' logo, you're entitled to a 'Refund Cheque' for the 25% MVA (the equivalent of value-added or sales tax) or 15% for food items. (Note that the cost threshold relates to the total you spend in a single shop, rather than the amount per item.) At the point of sale, you fill out the cheque with your name, address and passport number, and then, at your departure point from the country, you present your sealed goods, passport and Refund Cheque to collect the refund; ferry passengers normally collect their refund from the ferry's purser during limited hours once the boat has sailed.
For more information, pick up the How to Shop Tax Free brochure from most tourist offices and some tourist shops, which explains the procedure and lists border crossings at which refunds can be collected; or visit www.globalblue.com/tax-free-shopping/norway/article117202.ece.