Hi,
I would like to send a gift (less than 1000 NOK) to a friend in Norway. I believe (and I have found conflicting information on this) that my friend will not have to pay either duty or VAT on this gift. However, if the value is over this amount, is there a way I can pre-pay the tax so its truly a gift? What have people found to be the best way to truly send a gift to someone?

Thanks