Vehicles that have been imported free of duty by missions, diplomatic agents, members of the technical and administrative staff or consular officers may be sold at any time. However, if the vehicle is sold to a person who does not enjoy the privilege of duty-free import, the initial registration tax, recycling deposit and taxes on HFCs and PFCs become payable by the seller (cf. section 1-3 of the Customs and Excise Regulations).
The buyer has to pay the “omregistreringsavgift” (the re-registration tax charged when change of ownership is registered in the Norwegian Central Motor Vehicles Register).
https://www.regjeringen.no/en/dep/ud/abo...id2354407/#no15