Seems they're wise to this scheme. If you're staying for more than a year, you have to declare the car and pay import duty from day one, regardless of whether you're the owner or not. From: http://www.toll.no/templates_TAD/Art...epslanguage=en 10 Sanctions and reactions in connection with violation of the Temporary-use Regulation – the Temporary-use Regulation section 10
The main rule in connection with violation of the Temporary-use Regulation, cf. section 10
Violation of the Temporary-use Regulation results in a duty to pay motor vehicle tax, duty and value added tax, cf. section 10 first paragraph.
The tax demand shall be addressed to the party who imports/uses the motor vehicle in violation of the Temporary-use Regulation, cf. section 10 second paragraph. Whether the person in question is the owner of the vehicle is irrelevant in this context. In connection with violation of section 5 letter c) fourth paragraph, which states that an individual vehicle cannot be used here by persons with a permanent place of residence in Norway for more than 182 days in a 12-month period, the demand is addressed to the registered owner of the hire vehicle, cf. section 10 second paragraph.
A motor vehicle that is used in violation of the Temporary-use Regulation may be held back under the authority of the Act relating to customs and the import and export of goods section 4-2. Note that the authority to withhold does not apply to motor vehicle tax. A motor vehicle cannot be a held back if the other taxes (value added tax and hydrofluoric carbon tax) have been paid. The right to hold back a motor vehicle shall not be exercised in connection with violations of section 5 letter c) concerning hire vehicles.
An administrative charge may be imposed in addition to the tax that has or could have been evaded pursuant to Act no. 2 of 19 June 1959 relating to taxes on motor vehicles and boats section 3, cf. the Act relating to customs duties and the import and export of goods section 16-10 and the Act relating to sales tax section 3. In order to impose additional duty, it is a condition that the person who has contravened the regulations has done so negligently or with intent. In connection with violations of the Temporary-use Regulation, an additional administrative charge shall be considered, irrespective of whether the motor vehicle is permitted to be re-exported and the tax demand is waived. An exception has been made from this rule for the tax-free re-export of vehicles covered by section 5 letter c) concerning hire vehicles.
The question of whether to impose an additional administrative charge shall be considered on an independent basis. The grounds for imposing or not imposing an additional charge shall be stated in the decision. Considerations of deterrence may call for the imposition of an additional charge despite the fact that special circumstances mean that the vehicle is permitted to be re-exported without ordinary taxes being levied. The reason for this is that the assessment of re-exportation and the assessment of an additional administrative charge are two different decisions that are based on different considerations. The additional administrative charge is an independent reaction against negligent or intentional violation of the regulations. The right to permit tax-free re-export of a motor vehicle is intended to act as a safety valve and is justified on grounds of reasonableness.