It’s complicated. Norway may not have a tax agreement with the country or trade bloc the Decks were imported from, or their tax could be at different rates. In that case, the amount of VAT charged in the country of origin is irrelevant.The price of the Deck in Europe is already with VAT (which is between 20 to 25 in the EU, depending on country) and I think wholesalers don't pay VAT, or at least they get large tax write offs if they do (VAT is aimed at customers, and companies generally pay far less taxes). So unless the Norwegian store is buying these individually in small numbers, we are still seeing a massive markup here.
There are also other overheads with importing. Customs duty isn’t always the same as VAT. There will be markups from the retailer in Norway, markups from the exporter, costs of warranties (Valve probably won’t honour them outside of released countries - or not easily).
Imports and exports is a mess from a tax and cost perspective.