Whenever the food manufacturers complain about the new sugar tax, they always make sure to mention the 350 NOK VAT limit on imports. If your item costs less than 350 NOK, you pay no VAT on it, so people are buying soda from Sweden in droves, both online and offline. They badly want that limit lowered to zero.
I get angry every time I see it, because that limit also makes it cheap to order things from China; usually things they don't sell here, and thus it doesn't harm Norwegian businesses.