Reglamento de la Ley sobre Aranceles Aduaneros y Circulación de mercancías (Reglamento de Aduanas), Noruega

Notification

Section 3-1-1 Transitional arrangement

The provisions of section 3-1-2 to section 3-1-8 concerning notification are implemented in the period 1 July 2009 to 31 December 2010 as a voluntary arrangement. The provisions of section 3-1-2 to section 3-1-8 concerning notification are mandatory as from 1 January 2011.

Section 3-1-2 Exemptions from the obligation to lodge notification

(1)

The obligation to lodge notification does not apply to goods coming directly from, or going directly to, the European Union.

(2)

The obligation to lodge notification does not apply to:

(a)

electrical energy,

(b)

goods entering or leaving by pipeline,

(c)

letters, postcards and individual mailings of printed matter,

(d)

goods imported or exported pursuant to the rules of the Universal Postal Union Convention of 10 July 1964,

(e)

goods contained in travellers’ luggage for personal use, imported or exported in connection with the journey,

(f)

a vehicle in use,

(g)

a gift sent to a private individual,

(h)

a consignment of goods with a value below NOK 200,

(i)

grazing animals,

(j)

temporary importation or exportation of production and broadcasting
equipment for radio and television,

(k)

temporary importation or exportation of medical equipment for use with patients awaiting a transplant,

(l)

welfare material that is duty free pursuant to section 6-2-4,
(m)goods covered by an ATA or CPD carnet,

(n)

goods to or from NATO using Form 302,

(o)

weapons and military equipment to or from military authorities in the
European Union,

(p)

goods to or from embassies, consulates etc,

(q)

goods to or from the Norwegian part of the continental shelf or the continental shelf of a country in the European Union,

(r)

fishing, sealing and whaling products imported on board a vessel registered in Norway or the European Union,

(s)

goods transported through the customs territory by vessel or aircraft without calling at ports or airports in Norway,

(t)

a vessel or aircraft that calls at a port or airport in Norway without unloading or loading goods other than goods for the operation of that means of transport.

(1)

The carrier is responsible for lodging notification. Where a motor vehicle containing goods is transported on board a vessel, this responsibility lies with the person in charge of the motor vehicle.

(2)

Where goods are carried by a vessel or aircraft that is shared by two or more carriers, responsibility for lodging notification lies with the party that has issued the bill of lading or air waybill.

Section 3-1-3 Responsibility for lodging notification Section 3-1-4 Time limits for lodging notification upon importation

(1)

Where goods are imported by vessel, notification shall be lodged within the following time limits:

(a)

For containerised cargo, at least 24 hours before loading in the port of
departure.

(b)

For bulk/break bulk cargo, at least four hours before arrival at the first port in the customs territory.

(2)

Where goods are imported by aircraft, notification shall be lodged within the following time limits:

(a)

For flights of more than four hours, at least four hours before arrival at the first airport in the customs territory,

(b)

For flights of less than fours hours, at least by the time of take off from
abroad.

(3)

Where goods are imported by vehicle, the pre-arrival notification shall be lodged at least one hour prior to border crossing.

Section 3-1-5 Time limits for lodging notification upon exportation

(1)

Where goods are exported by vessel, notification shall be lodged within the following time limits:

(a)

For containerised cargo, at least 24 hours before loading in the port of
departure.

(b)

For bulk/break bulk cargo, at least four hours before departure from the last port in the customs territory.

(2)

Where goods are exported by aircraft, notification shall be lodged at least 30 minutes prior to departure.

(3)

Where goods are exported by vehicle, notification shall be lodged at least one hour prior to border crossing.

(4)

Where goods are exported for use on board a vessel or aircraft, notification shall be lodged at least 15 minutes prior to departure in the case of

(a)

parts intended for repair or maintenance,

(b)

provisions and consumer goods.

Section 3-1-6 Information in notifications

(1)

Notification shall be lodged electronically with the customs authorities.

(2)

Pre-arrival and pre-departure notification lodged by enterprises which do not have authorisation pursuant to section 3-1-20 to section 3-1-22 shall contain the information prescribed in Appendix 1.

(3)

Notification lodged by enterprises which have authorisation pursuant to section 31-20 to section 3-1-22 shall contain the information prescribed in Appendix 2.

Section 3-1-7 Change of notification

The information in a notification pursuant to section 3-1-6 may be changed unless the customs authorities

(a)

have given notice that the goods shall be checked,

(b)

have identified an error or errors in the notification,

(c)

have granted permission for onward transport within the customs territory.

Obligation of notification and presentation

Section 3-1-10 Choice of red or green channel upon importation

(1)

At places of entry with a red and a green channel, persons bringing only duty-free luggage for personal use as mentioned in section 5-1-1 to section 5-1-6 and section 61-1 that may be imported without permission from other authorities, may use the green channel. Others shall use the red channel and declare or present the goods to the customs authorities. Choosing the green channel is regarded as final notification and presentation.

(2)

Goods are considered to have been presented to the customs authorities if documentary proof can be provided that they have been cleared for free circulation by means of an automated customs declaration machine. Anyone bringing such goods with them may use the green channel.

Section 3-1-11 Obligation to declare means of payment upon importation or exportation

Anyone who brings Norwegian and/or foreign banknotes and/or coins in an amount greater than the equivalent of NOK 25,000 into or out of the customs territory shall without being asked to do so declare or present such banknotes and/or coins to the customs authorities. Equivalent to banknotes and coins are traveller’s cheques and other cheques payable to the bearer, bearer bonds and other physical securities whose rights may be exercised by the bearer.

Section 3-1-12 Obligation of crew members on vessels to notify goods upon importation

Crew members on vessels shall give notification by informing the person in charge of any goods on board beyond the limits of section 5-2-1 subsection (1) using Form RD 0044.

Section 3-1-13 Exemptions from the obligation to notify and present goods upon importation for personal use

(1)

Any means of transport or luggage brought in for personal use is exempt from the obligation of notification and presentation if the goods have previously been cleared for free circulation or manufactured in Norway and are re-imported in unchanged condition. This does not apply if customs duty was refunded at the time of exportation.

(2)

The following goods not cleared for free circulation are exempt from the obligation of notification and presentation if they are to be re-exported:

(a)

motor vehicles, trailers and caravans that can be imported duty-free pursuant to regulations of 20 June 1991 no. 381 on duty-free importation and temporary use of foreign-registered motor vehicles in Norway section 3 to section 5,

(b)

vessels used for non-commercial purposes (pleasure craft) that can be imported duty-free pursuant to section 6-1-30 to section 6-1-34. The same applies to aircraft.

Section 3-1-14 Exemptions from the obligation to notify and present goods upon importation for commercial use

(1)

Any means of transport that is imported for commercial use is exempt from the obligation of notification and presentation if that means of transport has previously been cleared for free circulation or manufactured in Norway and is re-imported in unchanged condition. This does not apply if customs duty was refunded at the time of exportation.

(2)

The following goods not cleared for free circulation are exempt from the obligation of notification and presentation if they are to be re-exported:

(a)

motor vehicles, trailers and caravans that can be imported duty-free pursuant to regulations of 20 June 1991 no. 381 duty-free importation and temporary use of foreign-registered motor vehicles in Norway section 3 to section 5,

(b)

vessels and aircraft that are used to transport goods and passengers to and from the customs territory,

(c)

trains that are used to transport goods and passengers to and from the customs territory, and that meet the conditions of the Customs Act section 6-1 subsection (2)(c),

(d)

containers, packaging and pallets that are used to transport goods to and from the customs territory, that meet the conditions of the Customs Act section 6-1 subsection (2)(d) and section 5-6 subsection (1)(e),

(e)

professional equipment that meets the conditions of the Customs Act section 6-1 subsection (1)(b).

(3)

The following goods not cleared for free circulation that are imported for commercial use are exempt from the obligation of notification and presentation even if they are not to be re-exported:

(a)

provisions in aircraft and trains that meet the conditions of the Customs Act section 5-2 subsection (1)(a) and (b),

(b)

goods other than provisions in means of transport that meet the conditions of the Customs Act section 5-2 subsection (1)(a), (c), (d) and (e),

(c)

goods from fishing, sealing or whaling by Norwegian vessels, if the goods are imported directly from the fishing, sealing or whaling grounds,

(d)

petroleum products that are imported directly from the Norwegian part of the continental shelf.

(4)

Goods to the border zone inhabitants that meet the conditions of the Customs Act section 5-4 are exempt from the obligation of notification and presentation.

Section 3-1-15 Exemptions from the obligation to notify and present goods upon exportation

(1)

The following goods are exempt from the obligation of notification and presentation upon exportation if they have been cleared for free circulation or manufactured in this country and are not dependent on export permission from other authorities:

(a)

means of transport for personal or commercial use, provided the exportation is temporary,

(b)

containers, packaging and pallets that are used to transport goods to and from the customs territory, and that meet the conditions of the Customs Act section 6-1 subsection (2)(d) and section 5-6 subsection (1)(e),

(c)

professional equipment that meets the conditions of the Customs Act section 6-1 subsection (1)(b),

(d)

luggage for personal use,

(e)

goods delivered for use or for sale on board any means of transport, except goods exported from a customs warehouse,

(f)

goods exported for use in research and meteorology in ocean areas outside the customs territory in connection with the exploration for and exploitation of subsea natural deposits on the Norwegian part of the continental shelf,

(g)

goods other than those mentioned in (a) to (f) the value of which does not exceed NOK 5,000 per consignment.

(2)

The following goods not cleared for free circulation are exempt from the obligation of notification and presentation upon exportation if they are not dependent on permission from other authorities:

(a)

motor vehicles, trailers and caravans that are imported duty-free for commercial use pursuant to regulations of 20 June 1991 no. 381 on duty-free importation and temporary use of foreign-registered motor vehicles in Norway section 3, section 4 subsection (1) and section 5(a), (b), (c), (h) and (i),

(b)

other means of transport for commercial use,

(c)

means of transport for personal use that are imported duty free pursuant to section 6-1-30 to section 6-1-34 and regulations of 20 June 1991 no. 381 on duty-free importation and temporary use of foreign-registered motor vehicles in Norway section 3, section 4 subsection (1) and section 5(a) and (c),

(d)

containers, packaging and pallets that are used to transport goods to and from the customs territory, and that meet the conditions of the Customs Act section 6-1 subsection (2)(d) and section 5-6 subsection (1)(e),

(e)

professional equipment that meets the conditions of the Customs Act section 6-1 subsection (1)(b),

(f)

luggage for personal use.

(3)

Goods to the border zone inhabitants that meet the conditions of the Customs Act section 5-4 are exempt from the obligation of notification and presentation.

Section 3-1-16 Movement of goods across the national borders with Sweden and Finland

(1)

Anyone who brings goods covered by the obligation of notification and presentation to or from the customs territory across the national borders with Sweden or Finland shall declare and present the goods at the Norwegian customs office or at a customs office lying on respectively the Swedish or Finnish side of the national border where a Swedish or Finnish customs office performs customs procedures for Norway’s account.

(2)

Movement of goods covered by the obligation of notification and presentation may only take place during opening hours on roads where there is a Norwegian, Swedish or Finnish customs office.

Section 3-1-17 Obligation to register goods – importation

(1)

Where goods are placed in a customs warehouse, the customs warehouse keeper shall register the goods in the customs warehouse accounts. This does not apply to letter post without dutiable content that can be imported without permission from other authorities.

(2)

Goods that are not placed in a customs warehouse are exempt from the registration obligation.

Section 3-1-18 Exemptions from the requirement for movement of goods on roads with an open customs office

(1)

The customs authorities may upon application give a carrier general permission to move goods on roads where there is no Norwegian, Swedish or Finnish customs office. General permission may also be given for movement of goods outside opening hours on roads where there is a customs office. The customs authorities may limit such permission to

(a)

border crossings at particular times and at particular places,

(b)

transport of particular types of goods,

(c)

goods to particular consignees.

(2)

Conditions for such permission are that

(a)

the applicant is registered in the Register of Business Enterprises. The customs authorities may in special cases make exceptions from this condition,

(b)

the applicant, persons in the management of the enterprise, the enterprise’s legal representatives and persons in the enterprise responsible for tasks related to customs treatment of goods have not committed serious or repeated violations of the customs and tax legislation in the past three years,

(c)

the applicant has in place an internal control system that prevents violations of the customs legislation,

(d)

the applicant retains all information related to the relaxations in accordance with section 4-12-1, and

(e)

the activities to which the relaxations relate are of significant proportions.

(3)

It may be made a condition for permission that the applicant

(a)

is creditworthy pursuant to the Tax Payment Regulations section 14-20-3 subsection (2),

(b)

posts security for the liability that the applicant may incur pursuant to the Customs Act Chapter 2,

(c)

is registered for value added tax,

(d)

uses the electronic systems prescribed by the customs authorities.

(4)

Applications for permission shall be filed with the customs authorities where the applicant is domiciled. Permission is valid for five years except as otherwise provided in the permission.

Section 3-1-19 Withdrawal of and change in permission

(1)

The customs authorities may issue a formal warning or withdraw the entire permission or parts of it permanently or temporarily in the event of a breach of the conditions for the permission or of provisions of the customs legislation. In the consideration of whether or not a warning should be issued or the permission withdrawn, importance shall be attached to the scale and gravity of the violation, any previous violations and other circumstances.

(2)

Permission may be changed or withdrawn at reasonable notice when changes in the rules make this necessary.

(3)

Permission may be withdrawn temporarily with immediate effect if the interests of national health, environment or security make this necessary.

Authorised enterprises

Section 3-2 Destination upon arrival in the customs territory

Section 3-2-1 Destination upon arrival by vessel

(1)

The person in charge of the vessel shall ensure that the vessel proceeds directly to a place where the customs authorities are stationed. By ‘place where the customs authorities are stationed’ is meant a municipality where there is a customs office; see section 4-3-1 subsection (6).

(2)

The person in charge of a Norwegian naval vessel shall proceed directly to a naval station or place where the customs authorities are stationed.

(3)

The person in charge of a pleasure craft is exempt from the obligation to proceed directly to a place where the customs authorities are stationed if that person is exempt from the obligation of notification and presentation pursuant to section 3-1-13 subsection (1) or section 3-1-13 subsection (2)(b). A condition for exemption is that only duty-free luggage for personal use as mentioned in section 5-1-1 to section 5-1-3 and section 6-1-1 that may be imported without permission from other authorities is brought along in the vessel or by passengers therein.

(4)

The person in charge of a Norwegian vessel which has goods from fishing, sealing or whaling on board is exempt from the obligation to proceed to a place where the customs authorities are stationed provided

(a)

the vessel does not have on board other goods not cleared for free circulation, and

(b)

the vessel has not called at a port outside the customs territory.

(5)

The person in charge of a vessel that has on board petroleum products and minerals from the Norwegian part of the continental shelf is exempt from the obligation to proceed to a place where the customs authorities are stationed. The conditions of subsection (4) apply correspondingly.

Section 3-2-2 Destination upon arrival by aircraft

(1)

The person in charge of an aircraft shall ensure that the aircraft proceeds directly to an airport with international status.

(2)

Aircraft with a maximum permitted takeoff weight not exceeding 5,700 kg and approved for a maximum of ten passengers may use the landing places for small aircraft that are listed in Appendix 3. These landing places may only be used in connection with private flights and taxi flights in service between Norway and other Schengen countries. Itineraries shall be presented to the Directorate of Customs and Excise at least four hours prior to arrival.

(3)

Only goods as mentioned in the Customs Act section 3-1 subsection 2(a) may be brought along in aircraft using landing places as mentioned in subsection (2). Persons arriving by such aircraft shall not leave the aircraft before the arrival time stated to the customs authorities. Nor shall goods brought along be removed from the aircraft before that time.

(4)

The aircraft shall not leave the landing place earlier than stated in the itinerary without the customs authorities’ permission.

Section 3-2-3 Destination upon arrival by motor vehicle

(1)

The person in charge of a motor vehicle shall upon arrival in the customs territory follow the road on which the customs authorities are stationed and ensure that the motor vehicle proceeds directly to the nearest customs office in the customs territory. The person in charge of a motor vehicle that is en route to the customs territory from Sweden or Finland shall ensure that the motor vehicle proceeds to the customs office on respectively the Swedish or Finnish side of the national border if the customs office performs customs procedures for Norway’s account.

(2)

The obligations of subsection (1) do not apply where a motor vehicle is exempt from the obligation of notification and presentation pursuant to section 3-1-13 and section 3-1-14 and where only duty-free luggage for personal use as mentioned in section 5-1-1 to section 5-1-6 and section 6-1-1 that may be imported without permission from other authorities is brought along in the motor vehicle or by passengers therein.

Section 3-2-4 Destination upon arrival by train

The person in charge of a train shall ensure that the train proceeds directly to the place where customs control is to take place or the customs authorities are to come on board.

Section 3-2-5 Unforeseen circumstances

The person in charge of a means of transport who in an emergency has had to proceed to or stop at a place where the customs authorities are not stationed shall immediately inform the customs authorities and ensure that goods are not unloaded or removed from the means of transport.

Section 3-2-6 Exemption from the requirement as to place of arrival

(1)

The customs authorities may upon application grant a carrier general permission for the means of transport to proceed directly to a place where the customs authorities are not stationed or to an airport without international status. The customs authorities may limit such permission to

(a)

arrival at certain times and at certain places

(b)

transport of certain types of goods

(c)

goods to certain consignees.

(2)

Section 3-1-18 subsections (2) to (4) and section 3-1-19 apply correspondingly.

Section 3-3 Obligation of notification upon arrival at the destination

Section 3-3-1 Obligation of notification upon arrival at the destination

(1)

The notification obligation pursuant to the Customs Act section 3-3 also applies to the person in charge of a train or motor vehicle if such means of transport is carrying goods covered by the obligation of notification and presentation pursuant to the Customs Act section 3-1.

(2)

The person in charge of an aircraft that has been given permission to proceed to an airport without international status shall notify the customs authorities of the arrival in advance.

(3)

The person in charge of an aircraft that proceeds to an airport with international status and the person in charge of any other type of means of transport shall give notification upon arrival at the customs office if the arrival has not been notified in advance. In the case of arrival outside opening hours, the person in charge shall give notification at the start of opening hours at the latest.

(4)

Notification of arrival may be given by means of a fixed schedule or by advance notification of each arrival. If a means of transport that has given notification in

advance arrives at a time or place other than stated in the notification, the person in charge shall notify the customs authorities accordingly.

(5)

The person in charge of a motor vehicle or pleasure craft that is exempt from the obligation of notification and presentation pursuant to section 3-1-13 and section 3-114 is exempt from the notification obligation pursuant to the Customs Act section 3-3. A condition for such exemption is that only duty-free luggage for personal use as mentioned in section 5-1-1 to section 5-1-3 and section 6-1-1 that may be imported without permission from other authorities is brought along in the motor vehicle or by passengers therein.

(6)

The person in charge of a Norwegian vessel that has on board goods from fishing, sealing or whaling and the person in charge of a vessel that has on board petroleum products and minerals from the Norwegian part of the continental shelf are exempt from the notification obligation pursuant to the Customs Act section 3-3 where

(a)

the vessel does not have on board other goods not cleared for free circulation, and

(b)

the vessel has not called at a port outside the customs territory.

(7)

The person in charge of an aircraft intending to use a landing place for small aircraft pursuant to section 3-2-2 shall present a copy of the fully completed itinerary to the Directorate of Customs and Excise at least four hours prior to arrival. If it is subsequently wished to change the arrival times stated in the itinerary, the Directorate shall be notified of the change as soon as possible. The same applies to cancellations.

Section 3-3-2 Documents upon arrival by vessel

(1)

The person in charge of a vessel subject to the notification obligation pursuant to the Customs Act section 3-3 shall present the following documents to the customs authorities:

(a)

general declaration

(b)

cargo declaration

(c)

crew’s effects declaration

(d)

ship’s stores declaration.

(2)

The duty of disclosure of the person in charge pursuant to subsection (1)(b) does not cover goods brought along by the vessel’s passengers for which special freightage is not paid.

(3)

The person in charge shall present the documents no later than one hour after the vessel’s arrival. If the vessel arrives outside the customs authorities’ opening hours, the documents shall be placed in the customs authorities’ mailbox. If the vessel arrives between 2200hrs and 0700hrs, the documents must be presented by 0900hrs. The customs authorities stipulate a special submission deadline and place for submission in cases where permission is given to call directly at a port where the customs authorities are not stationed.

(4)

If the cargo is to be unloaded at two or more places in the customs territory, the cargo declaration shall be specified for each place of unloading.

(5)

The documents mentioned in subsection (1) shall be signed by the person in charge of the vessel or by someone authorised to act on the latter’s behalf and shall be endorsed with the registration number given by the customs authorities. The person in charge shall upon request present all available documentation able to confirm that the information in the documents mentioned in subsection (1) is correct. The person in charge shall also present documents which have been issued or used by the customs authorities of the country of departure and which contain information on the cargo, stores of provisions and the like. The customs authorities may demand a certified translation of the documents.

(6)

In addition to the documents mentioned in subsection (1), the person in charge shall present the following documents if required by the customs authorities:

(a)

passenger list

(b)

crew list

(c)

information on goods in the vessel which without being unloaded are to be taken by the vessel back out of the customs territory.

(7)

The person in charge of a vessel which has on board petroleum products and minerals from the Norwegian part of the continental shelf is exempt from the obligation to present documents pursuant to subsection (1) if

(a)

the vessel does not have on board provisions not cleared for free circulation, and

(b)

the vessel has not called at a port outside the customs territory.

(8)

The person in charge of a tourist vessel (floating hotel or the like) in a cruise service is exempt from the obligation to present a crew’s effects and ship’s stores declaration pursuant to subsection (1) if the vessel is not carrying goods to be unloaded in Norway. The customs authorities may require to accompany the vessel at the shipping company’s expense while it is in the customs territory.

(9)

The person in charge of a passenger vessel operating on a fixed timetable is exempt from the obligation to present a crew’s effects and ship’s stores declaration pursuant to subsection (1), and may present a general declaration once a month in arrears.

(10)

The person in charge of a supply vessel from the Norwegian part of the continental shelf is exempt from the obligation to present

(a)

a general declaration

(b)

a crew’s effects and ship’s stores declaration if the vessel is not carrying stores not cleared for free circulation.

(1)

The person in charge of other means of transport that arrives in the customs territory shall present documents showing the cargo carried by such means of transport, including information on goods which without being unloaded are to be taken by the said means of transport back out of the customs territory. Section 3-3-2 subsections (4) and (5) apply correspondingly.

(2)

The duty of disclosure of the person in charge does not cover goods brought along by the means of transport’s passengers for which special freightage is not paid.

Section 3-3-3 Documents upon arrival by means of transport other than a vessel

Section 3-4 Unloading

Section 3-4-1 Permission for unloading

(1)

Clearance for free circulation and clearance for temporary importation entail permission to unload. The customs authorities may also grant permission for unloading

(a)

for the purpose of placement in a customs warehouse

(b)

in other individual cases.

(2)

In the case of placement in a customs warehouse, the customs warehouse keeper may give permission for unloading if the customs warehouse keeper has been empowered to do so pursuant to section 4-30-2 subsection (2).

(3)

If the unloading is interrupted, the means of transport may be locked or sealed by the customs authorities. The person in charge of a means of transport that has been sealed by the customs authorities shall apply to the customs authorities for removal of the seal prior to unloading.

Section 3-5 Loading

Section 3-5-1 Placing of goods

In the case of loading of goods not cleared for free circulation and goods in respect of which relief from or refund of customs duty is sought, the customs authorities may set requirements regarding the placing of the goods in the vessel and regarding their securement, locking and sealing etc.

Section 3-6 Permission, notification obligation etc in respect of onward transport in the customs territory

Section 3-6-1 Permission, notification obligation etc in respect of onward transport in the customs territory

(1)

The Customs Act section 3-6 subsection (1) also applies to means of transport other than vessels.

(2)

The person in charge of a means of transport carrying goods not cleared for free circulation shall, in respect of onward transport in the customs territory, have with

him documents that he has received from the customs authorities at one place and present them to the customs authorities at the next place.

Section 3-7 Obligation of notification upon leaving the customs territory

– special export permit

Section 3-7-1 Obligation of notification upon leaving the customs territory

(1)

The person in charge of a vessel, aircraft or train which is to leave the customs territory shall notify the customs authorities during opening hours in good time before departure.

(2)

The person in charge may give the notification of departure to the customs authorities by means of advance notification or a fixed schedule. If departure takes place at a time or place other than stated in the advance notification or fixed schedule, the person in charge shall notify the customs authorities accordingly.

(3)

The person in charge of a pleasure craft is exempt from the obligation to notify prior to departure. A condition for such exemption is that only goods that are exempt from the obligation to declare goods pursuant to section 4-11-2 are brought along in the vessel.

(4)

The person in charge of a naval vessel is exempt from the obligation to notify the customs authorities prior to departure.

(5)

The person in charge of a Norwegian fishing vessel and the person in charge of a vessel that is bound for the Norwegian part of the continental shelf are exempt from the notification obligation pursuant to the Customs Act section 3-7 where

(a)

the vessel does not have on board goods not cleared for free circulation, and

(b)

the vessel will not be calling at a port outside the customs territory.

(6)

The person in charge of a small aircraft (an aircraft with a maximum permitted takeoff weight not exceeding 5,700 kg and approved for a maximum of 10 passengers), shall notify the Directorate of Customs and Excise of departure at least four hours prior to departure. Section 3-3-1 subsection (4) on submission and change of itinerary applies correspondingly.

Section 3-7-2 Documents upon departure by vessel

(1)

The person in charge of a vessel that has taken cargo on board shall prior to departure from the customs territory complete and present the following documents:

(a)

general declaration

(b)

cargo declaration or manifest.

(2)

Section 3-3-2 subsections (2) and (5) on the duty of disclosure of the person in charge apply correspondingly in respect of the exportation of goods by vessel.

(3)

The person in charge of a vessel bound for the Norwegian part of the continental shelf is exempt from the obligation to present documents as mentioned in subsection (1).

Chapter 4 Customs treatment

Common provisions regarding customs treatment

Section 4-1 Obligation to present goods for customs treatment

Section 4-1-1 Costs and security upon temporary storage of goods

(1)

The customs authorities may demand payment of the costs of warehousing at the unloading site or of other storage. Customs control of goods left at the unloading site may be by special customs guard if the goods are highly taxed or dependent on permission from other authorities. The customs authorities may demand payment of costs incurred on a special customs guard.

(2)

Security may be demanded for such costs upon approval of such storage. If a deposit is not paid, security shall be provided in the form of surety. The Tax Payment Regulations section 14-20-4 applies correspondingly insofar as appropriate.

Section 4-1-2 Detention etc during customs treatment

(1)

The customs authorities may detain or collect goods that are subject to customs treatment. The goods may not be disposed of until the customs authorities have carried out such control measures as they deem necessary.

(2)

The customs authorities may demand that the customs debtor pay the costs of detention, collection, storage and destruction.

Section 4-1-3 Exemption from the requirement of immediate customs clearance upon importation

(1)

The customs authorities may grant general permission for relaxations in the obligation regarding immediate customs clearance upon border crossing. The customs authorities may limit such permission to

(a)

certain types of goods and goods of limited value,

(b)

goods from certain consignors.

(2)

Section 3-1-18 subsections (2) to (4) and section 3-1-19 apply correspondingly.

Section 4-2 Detention, storage and forced sale etc

Section 4-2-1 Storage, costs and destruction

(1)

Detained, collected or abandoned goods may be stored with the customs authorities or with private customs warehouse keepers.

(2)

Detained, collected or abandoned goods may be destroyed if customs duty is not paid and forced sale pursuant to the Tax Payment Act section 14-10 cannot be carried out. If the owner of the goods is a party other than the customs debtor, both the customs debtor and the owner shall be notified 30 days prior to destruction. If the owner is not known, goods which are not subject to forced sale may be destroyed 30 days after they came into the customs authorities’ possession.

(3)

The customs authorities may demand that the customs debtor pay the costs of storage and destruction.

Section 4-3 Opening and business hours – special fee for customs services provided

Section 4-3-1 Opening hours and fee

(1)

Customs offices’ ordinary opening hours are from 0800hrs to 1530hrs from Monday to Friday except public holidays and festival days, and from 0800hrs to 1200hrs on the Wednesday preceding Maundy Thursday, and on Christmas Eve and New Year’s Eve. When the traffic load so warrants, the Directorate of Customs and Excise may shorten or extend opening hours at certain customs offices.

(2)

Customs services provided at the customs office in ordinary opening hours are free of charge.

(3)

In extended opening hours a fee shall be paid if paper-based customs treatment is carried out at the customs office in connection with commercial movement of goods.

(4)

Outside opening hours a fee shall be paid for all customs treatment except electronic customs treatment.

(5)

A fee shall be paid for customs treatment carried out away from a customs office. This does not apply to:

(a)

customs treatment of goods brought along by private individuals from a scheduled means of transport,

(b)

unloading in emergencies.

(6)

By ‘customs office’ is meant an office where the customs authorities service their users during fixed opening hours.

Section 4-3-2 Fee rates and means of payment

(1)

Fees are calculated on the basis of the hourly rates fixed by the Storting.

(2)

Fees shall be paid in the manner prescribed in the Tax Payment Act section 9-1.

(3)

Any person who requests the customs authorities to carry out customs services is responsible for paying the fees and other costs incurred.

(4)

In the case of customs services carried out outside ordinary opening hours, the fee is calculated based on the time spent providing the service concerned. In other cases the fee is calculated for each started half-hour. The minimum rate is the half-hourly rate.

(5)

In the case of customs services carried out away from a customs office, the fee is calculated based on the time spent providing the service concerned. The fee is calculated for each started hour. The minimum rate is the rate for two hours.

Obligation of declaration

Section 4-10 Obligation to declare goods upon importation

Section 4-10-1 Ordinary declaration upon importation

(1)

Declaration shall be made using Form RD 0016 or RD 0018, unless the declaration may be made pursuant to section 4-10-2 or permission for electronic transfer of declarations has been given pursuant to section 4-13-1 to section 4-13-7.

(2)

The declaration shall be signed by the declared consignee. The declaration may also be signed by a physical or legal person who the declared consignee has authorised to carry out the customs clearance.

Section 4-10-2 Other types of declaration upon importation

(1)

Luggage for personal use that meets the conditions for simplified procedures in section 4-20-3 may be declared to the customs authorities orally or by using an automated customs declaration machine where such is deployed.

(2)

Goods for personal use with a value of NOK 1,000 or less may be declared using the customs authorities’ internet facility for customs clearance for free circulation. This does not apply to goods on which special tax is payable and goods that are dependent on permission from other authorities.

(3)

A person requesting relief in respect of removal goods that meet the conditions of section 5-1-10 may declare such goods by presenting form RD 0030. A person requesting relief in respect of removal goods that meet the conditions of section 5-111 may declare such goods by presenting a written application for relief.

(4)

A person requesting relief in respect of goods to embassies and consulates, diplomatic and consular representatives etc that can be imported duty free pursuant to section 5-3-1 may declare such goods by presenting a special form signed by the Ministry of Foreign Affairs.

(5)

Goods imported in connection with military exercises in which foreign NATO forces and forces from countries participating in Partnership for Peace are taking part, may be declared by such forces’ presentation of NATO’s Form 302.

(6)

Provisions brought along on board a vessel pursuant to the Customs Act section 52 subsection (1)(a) shall be declared using Form RD 0041.

(7)

Cash and securities above the amount limit in section 3-1-11 shall be declared using form RD 0026.

(8)

The following goods may be declared by presenting the ATA carnet pursuant to the ATA Convention or the CPD carnet (from Taiwan):

(a)

spare parts and the like that meet the conditions of the Customs Act section 61 subsection (2)(e),

(b)

professional equipment that meets the conditions of the Customs Act section 6-2 subsection (1)(a),

(c)

samples, models and patterns that meet the conditions of the Customs Act section 6-2 subsection (1)(b),

(d)

equipment for circuses, fun fairs or similar undertakings that meets the
conditions of the Customs Act section 6-2 subsection (1)(c),

(e)

equipment and material imported for use in theatre performances and international conventions, official festivities, athletics meetings and similar events of an international nature that meet the conditions of the Customs Act section 6-2 subsection (1)(d),

(f)

goods imported for trial, controls, testing and the like that meet the conditions of the Customs Act section 6-2 subsection (1)(e),

(g)

film etc that meets the conditions of the Customs Act section 6-2 subsection (1)(i),

(h)

goods intended for presentation etc that meet the conditions of the Customs Act section 6-2 subsection (1)(j).

(9)

Production and broadcasting equipment that meets the conditions of the Customs Act section 6-1 subsection (1)(c) may be declared by presenting a list of the equipment.

(10)

Goods that are imported in connection with major accidents and natural disasters and that meet the conditions of the Customs Act section 6-1 subsection (1)(d) may be declared by presenting a list of the equipment.

(11)

Motor vehicles that are temporarily imported into Norway and are not exempt from the obligation of declaration pursuant to section 4-10-4 shall be declared in the following manner:

(a)

motor vehicles imported pursuant to regulations of 20 June 1991 no. 381 on duty-free import and temporary use of foreign-registered motor vehicles in Norway section 5(d), (e), (f) and (g) shall be declared by presenting Form RD 0036

(b)

motor vehicles imported from Svalbard in connection with a vacation in Norway pursuant to regulations of 20 June 1991 no. 381 on duty-free import and temporary use of foreign-registered motor vehicles in Norway section 5(g) shall be declared by presenting a special form

(c)

motor vehicles in respect of which an extended deadline is sought pursuant to regulations of 20 June 1991 no. 381 on duty-free import and temporary use of foreign-registered motor vehicles in Norway section 4 subsection (2) shall be declared by presenting Form RD 0036

(d)

company cars imported pursuant to regulations of 20 June 1991 no. 381 on duty-free import and temporary use of foreign-registered motor vehicles in Norway section 5(i) shall be declared by presenting Form RD 0048

(e)

hire cars imported pursuant to regulations of 20 June 1991 no. 381 on duty-free import and temporary use of foreign-registered motor vehicles in Norway section 5(c) may be declared either by using the customs authorities’ internet declaration facility before crossing the border or by declaring the information orally to the customs authorities upon crossing the border.

Section 4-10-3 Duty of disclosure upon importation

(1)

The declared consignee or the person represented pursuant to the Customs Act section 2-2 subsection (2) shall, both in connection with customs clearance and subsequent customs control, disclose further information about items covered in the declaration and other information if the customs authorities so require. The customs authorities may require the information to be given in writing using a prescribed form.

(2)

Persons subject to the duty of disclosure shall immediately notify the customs authorities if they discover any error in the information given.

Section 4-10-4 Exemption from the obligation to declare upon importation

The following goods are exempt from the declaration obligation upon importation:

(a)

goods which are exempt from the duty of notification and presentation pursuant to section 3-1-13 subsection (1) and subsection 2(b) and section 3-114 subsection (1), subsection 2(b) to (e) and subsections (3) and (4),

(b)

duty-free luggage for personal use that meets the conditions of the Customs Act section 5-1 subsection (1)(a), with the exception of horses,

(c)

duty-free luggage for personal use that meets the conditions of the Customs Act section 6-1 subsection (1)(a),

(d)

waste, working clothes and the like for cleaning and return, letter post without dutiable content that can be imported without permission from other authorities, seismic and geological samples which are imported directly from the Norwegian part of the continental shelf, and which are placed in a customs warehouse,

(e)

Norwegian goods and goods previously cleared for free circulation that are returned from the Norwegian part of the continental shelf, if the importer and exporter are the same person, customs duty is not refunded upon exportation, and the goods are placed in a customs warehouse,

(f)

goods of lesser value in section 5-9-1 which may be imported without
permission from other authorities,

(g)

gifts for personal use which may be imported duty free pursuant to section 51-21, and which may be imported without permission from other authorities,

(h)

motor vehicles, trailers and caravans that can be imported duty-free pursuant to regulations of 20 June 1991 no. 381 on duty-free importation and temporary use of foreign-registered motor vehicles in Norway section 3, section 4 subsection (1) and section (5)(a), (b) and (h).

Section 4-10-5 Exemption from the requirement of one consignment per declaration

(1)

The customs authorities may give general permission for two or more consignments to be declared in the same customs declaration. The customs authorities may limit such permission to

(a)

certain types of goods

(b)

goods from certain consignors

(c)

declarations made in certain time intervals.

(2)

Section 3-1-18 subsections (2) to (4) and section 3-1-19 apply correspondingly.

Section 4-11Obligation to declare goods upon exportation

Section 4-11-1 Declaration upon exportation

(1)

Declaration shall be made using Form RD 0016 or RD 0018 unless permission for electronic transfer of declarations has been given pursuant to section 4-13-1 to section 4-13-7, or declaration may be made pursuant to section 4-10-2 subsections (5) to (10).

(2)

The provisions concerning the duty of disclosure in section 4-10-3 apply correspondingly.

Section 4-11-2 Exemption from the obligation to declare upon exportation

(1)

Goods which are exempt from the obligation of notification and presentation upon exportation pursuant to section 3-1-15 and motor vehicles that can be imported duty-free pursuant to regulations of 20 June 1991 no. 381 on duty-free importation and temporary use of foreign-registered motor vehicles in Norway section 5 are exempt from the declaration obligation.

(2)

The goods may nonetheless be declared if this is necessary with regard to refund, relief from duty or subsequent duty-free re-importation of the goods.

(3)

A declaration shall always be presented for

(a)

goods that are dependent on permission from other authorities or are subject to special conditions,

(b)

goods not cleared for free circulation that are exported from a customs
warehouse.

Section 4-11-3 Exemption from the requirement of one consignment per declaration

(1)

The customs authorities may give general permission for two or more consignments to be declared in the same customs declaration. The customs authorities may limit such permission to

(a)

certain types of goods

(b)

goods to certain consignees

(c)

declarations made in certain time intervals.

(2)

Section 3-1-18 subsections (2) to (4) and section 3-1-19 apply correspondingly.

(1)

The retention obligation also covers basis documents etc connected with a declaration or notification.

(2)

The retention obligation does not apply to private individuals who submit a declaration or notification on paper or use the customs authorities’ internet facility for customs clearance for free circulation. Business operators who submit a declaration or notification on behalf of private individuals shall retain a copy of the documents.

(3)

For declarations pursuant to the Customs Act section 4-20, section 4-23 and section 4-24 and basis documents connected with such declarations, the retention obligation applies for 10 years as from the end of the year in which the declaration was received by the customs authorities. In the case of paper-based declarations pursuant to the Customs Act section 4-22 the corresponding retention obligation is three years. In the case of other notifications pursuant to the Customs Act Chapter 4, the corresponding retention obligation is one year. Notifications and basis documents pursuant to the Customs Act Chapter 3 shall be retained from the time the notification is given until the means of transport has left the customs territory.

(4)

Material subject to retention obligation shall be retained in a systematic, orderly manner and be adequately protected against destruction, loss and change. Unauthorised persons shall not have access to the material. The material shall be able to be presented to the customs authorities in a form that permits inspection throughout the retention period. The material shall be accessible in readable form, and the customs authorities may require the material to be presented on paper at no charge.

Section 4-12	Retention of notifications, declarations, documents
	etc
Section 4-12-1	Retention obligation

Section 4-13 Permission to use electronic data interchange to declare goods etc

Section 4-13-1 Permission for electronic transfer of declarations

(1)

The customs authorities grant permission for electronic transfer of declarations to the customs authorities’ customs clearance system upon application. The conditions of section 3-1-18 subsection (2) apply correspondingly. The system shall have been tested by the applicant and approved by the customs authorities.

(2)

Declarants with permission for electronic transfer shall not use another means of transfer unless the customs authorities have granted exemption from this requirement in the individual case.

(1)

Transfers of declaration to the customs authorities’ customs clearance system shall at all times be carried out using the messaging format currently in effect.

(2)

The declarant is responsible for ensuring that the selected software is updated and fit for purpose and that the software programme meets the requirements set by the customs authorities.

Section 4-13-2 Software and messaging standard Section 4-13-3 Withdrawal and change in permission

Section 3-1-19 applies correspondingly in the case of withdrawal, suspension and change in permission for electronic transfer of declarations. The customs authorities may change the conditions of the permission if this is considered necessary to achieve satisfactory procedures and quality of the message exchange.

Section 4-13-4 Message exchange and requirement as to message security etc

(1)

The declarant shall keep an historical register or a log of all messages as transmitted and received. The log shall inter alia show the times of transmission and receipt. The log shall be retained for ten years as from the end of the year each message was transmitted or received. Section 4-12-1 subsection (4) applies correspondingly.

(2)

If the declarant receives a message not intended for him or the message is not consistent or complete, the declarant shall without delay notify the customs authorities thereof via the network provider. A declarant who receives a message not intended for him shall treat the information in the message as confidential.

(3)

If a message has been transmitted to the customs authorities and the declarant has not received a response within the normal processing time, the message shall be reported missing via the network provider. If the missing-message report or response has not been received within a reasonable period, the declaration shall be regarded as not having been presented.

(4)

Where a declaration has been rejected by the customs authorities' customs clearance system and the declarant transfers a corrected declaration, this declaration shall have a new sequence number. If a declaration has been received by the customs authorities' customs clearance system, but a corrected declaration is required, the corrected version shall contain the same sequence number as the original declaration, but with a version number higher.

(5)

When the declarant receives a receipt from the customs authorities, the declarant shall check that the receipt tallies with the information transferred. If the receipt does not tally with the declaration, the declarant shall alert the customs authorities without delay.

(6)

A declarant with permission to transfer declarations electronically shall be exempt from the obligation to sign such declarations. The declarant shall instead identify himself using the allotted identification code. The identification code shall be stored in a satisfactory manner.

(7)

A declarant with permission to transfer declarations electronically shall be exempt from the obligation to present basis documentation pursuant to section 4-20-2 and section 4-23-2, unless the customs authorities request such documentation.

Section 4-13-5 When a message is considered to have been presented

A declaration made with the aid of electronic data interchange is considered to have been presented to the customs authorities once it is received into the customs authorities' computer system. Should an obstacle arise for which the customs authorities are responsible, the declaration is considered to have been presented once it is received by the network provider.

Section 4-13-6 Network provider

(1)

The party acting as an intermediary (network provider) between the customs authorities and the declarant shall keep a log containing all messages as transmitted and received. The log shall contain information on who has transmitted and received the messages, the times at which this took place and other relevant information from the network provider. The rules of section 4-13-4 subsection (1) governing the retention obligation apply correspondingly.

(2)

If doubt arises as regards which message exchange has been carried out, the network provider shall present without charge a confirmed transcript of the log to the customs authorities or the declarant.

(3)

If the network provider has not received a receipt showing that the declaration has been received by the customs authorities' customs clearance system, the provider shall contact the customs authorities to advise that the receipt has not been received and to request that it be sent anew.

(4)

A network provider who receives a declaration from the customs authorities that was not intended to be transferred via him shall alert the customs authorities without delay. The alert shall contain information on the message's identification code, declarant's name, reference number and time that the message was received.

Section 4-13-7 Electronic transfer of transit messages

(1)

The provisions of section 4-13-1 to section 4-13-6 concerning electronic transfer apply correspondingly to the interchange of electronic transit messages in the customs authorities' electronic transit system (TET), unless otherwise provided in this section.

(2)

A condition for permission for electronic transfer of transit messages is that the applicant is domiciled in a contracting party to the Transit Convention.

(3)

Section 4-13-4 subsection (4) concerning corrected messages does not apply to the interchange of electronic transit messages. If an electronic transit message is rejected, a new message shall be sent.

(1)

The provisions of section 4-13-1 to section 4-13-6 concerning electronic transfer apply correspondingly to the interchange of electronic advance notifications in the customs authorities' electronic transit system (TET), unless otherwise provided in this section.

(2)

A condition for permission for electronic transfer of advance notifications is that the applicant is registered in the Register of Business Enterprises.

(3)

The provision of section 4-13-4 subsection (4) concerning corrected messages does not apply to the interchange of electronic advance notifications. If an electronic advance notification is rejected, a new notification shall be sent.

Section 4-13-8 Electronic transfer of advance notifications

Customs clearance

Section 4-20 Release of goods not cleared for free circulation – clearance for free circulation

Section 4-20-1 Information in declarations etc in connection with clearance for free circulation

(1)

When goods are to be cleared for free circulation, a declaration as mentioned in section 4-10-1 shall be presented containing information including

(a)

type of goods, total quantity and value in Norwegian kroner

(b)

the packages’ shipping marks and the number of packages

(c)

preferential tariffs

(d)

delivery terms etc

(e)

the declared consignee’s organisation number or national identity number. The customs authorities may in special cases waive this requirement.

(2)

In the case of commercial importation the following information shall be given on each type of goods included in the consignment:

(a)

consignor country code and consignee country code

(b)

commodity code in accordance with the Customs Tariff

(c)

customs duty rate, including any claim for reduction of customs duty rate

(d)

quantity in accordance with the Customs Tariff

(e)

the goods’ customs value

(f)

the amount to be paid

(g)

any permission required from other authorities upon importation

(h)

other statistical information required for the importation statistics.

(3)

For goods that are re-imported after processing, including repair or working, information shall be given on the type, quantity and value of the exported goods, and what processing the goods have undergone.

(4)

If it is difficult to present a fully completed declaration and it is highly important to have the goods released, a declaration containing less information (provisional declaration) may be presented. The following conditions must in such case be met:

(a)

the declared consignee must have customs duty credit,

(b)

any permission required from other authorities must be to hand,

(c)

columns 2, 6, 14, 15a, 30, 31, 35, 48 and 49 in the declaration must be
completed,

(d)

the goods cannot have been conveyed directly to the consignee and stored there in accordance with section 4-30-11.

Any person who presents a provisional declaration shall within ten days present a fully completed declaration to the customs authorities where the provisional declaration was presented. Permission may be applied for in advance to present a fully completed declaration later than ten days after delivering the provisional declaration.

Section 4-20-2 Presentation of documents etc in connection with clearance for free circulation

(1)

When goods are to be cleared for free circulation, all documents issued in connection with the importation of the goods shall be presented, including:

(a)

the invoice issued in connection with the purchase of the goods,

(b)

bill of lading, consignment note and similar freight documents issued in connection with transportation of the goods,

(c)

any permission required from other authorities upon importation,

(d)

other documents which the customs authorities consider necessary including documents for the purpose of determining the goods’ origin, classification, weight, quantity and value.

(2)

In the case of commercial importation the invoice shall be endorsed with information on the commodity code for each entry in the invoice on which clearance for free circulation is based. If specific customs duty is payable, the weight and number of items shall also be entered in the invoice. Such statistical information and references to any customs duty reductions as are required shall also be provided. Such information shall not be entered in the invoice if all the goods belong under the same commodity code.

Section 4-20-3 Simplified clearance for free circulation for travellers

(1)

Persons arriving in the customs territory from abroad, Svalbard and Jan Mayen may clear for free circulation alcoholic beverages and tobacco products, including by means of an automated customs declaration machine, in accordance with the duty rates and in the quantities set out in the table below.

(2)

The right to simplified clearance for free circulation does not apply to goods that are imported for re-sale or other commercial purpose. Neither may simplified clearance for free circulation be applied to goods purchased upon arrival at a tax-free shop at an airport.

(3)

The right to simplified clearance for free circulation of alcoholic beverages and tobacco products is conditional on the traveller having reached the age of 18. For goods of higher alcoholic strength than 22 per cent by volume, the traveller must have reached the age of 20.

Product	Quantity	Rate
Beer of higher alcoholic strength by volume than 2.5 per cent and other beverages of alcoholic strength higher than 2.5 per cent and not exceeding 4.7 per cent by volume Beverages of alcoholic strength higher than 4.7 per cent and	27 litres in	NOK 20 per litre NOK 50	NOK 7 per 0.33 litre NOK 37

below 15 per cent by volume Beverages of alcoholic strength from and including 15 per cent and not exceeding 22 per cent by volume	total	per litre NOK 100 per litre	per 1/1 bottle NOK 70 per 1/1 bottle
Beverages of alcoholic strength higher than 22 per cent and not exceeding 60 per cent by volume	4 litres	NOK 280 per litre	NOK 200 per 1/1 bottle
Smoking tobacco Snuff and chewing tobacco Cigars and cigarillos	500 grams in total	NOK 250 per 100 grams NOK 100 per 100 grams NOK 250 per 100 grams
Cigarettes	Up to 400 items	NOK 250 per 100 items
Cigarette papers and tubes	Up to 400 items	NOK 5 per 100 papers/tubes

Section 4-20-4 Internet-based customs clearance for free circulation

Goods for personal use with a value of NOK 1,000 or less may be cleared for free circulation by using the customs authorities' internet facility for customs clearance for free circulation. This does not apply to goods on which special tax is payable and goods that are dependent on permission from other authorities.

Section 4-20-5 Exemption from the requirement of one consignee per declaration

(1)

The customs authorities may grant a customs warehouse keeper general permission for relaxations in the information and documentation requirements of section 4-20-1 and section 4-20-2 by allowing goods to more than one consignee to be declared on the same declaration. Such relaxations apply only to consignments with a value of NOK 1,000 or less to private individuals. The customs authorities may limit such permission to

(a)

goods that are not dependent on permission from other authorities

(b)

certain types of goods

(c)

declarations made in certain time intervals.

(2)

Section 3-1-18 subsections (2) to (4) and section 3-1-19 apply correspondingly.

Section 4-21 Forwarding of goods not cleared for free circulation to a place within the customs territory – internal transit

Section 4-21-1 Forwarding of goods not cleared for free circulation to a place within the customs territory – internal transit

(1)

Any person who intends to forward goods not cleared for free circulation to another place in the customs territory shall apply to the customs authorities for permission to do so. Permission may be made conditional on the use of electronic messaging systems.

(2)

Customs warehouse keepers may forward goods not cleared for free circulation within the country from their own customs warehouse without making a special application pursuant to subsection (1). The customs authorities may require the customs warehouse keeper to use electronic messaging systems.

(3)

The customs authorities may require security to be furnished for duty on goods that are forwarded without being cleared for free circulation. If a deposit is not paid, security shall be furnished in the form of surety. The Tax Payment Act section 14-204 applies correspondingly insofar as appropriate.

(4)

Forwarded goods not cleared for free circulation shall immediately after arrival at the destination customs office either be cleared through customs or placed in a customs warehouse.

(5)

Any person who violates the provisions concerning the internal transit of goods may be refused leave to forward goods not cleared for free circulation for a shorter or longer period.

Section 4-22 Transborder forwarding of goods not cleared for free circulation – external transit

Section 4-22-1 Goods forwarded in conformity with the Transit Convention

(1)

The Transit Convention and Annexes I to III to the Convention apply as regulations subject to the reservations made pursuant to the Convention.

(2)

In connection with application for permission for simplifications pursuant to the Convention Annex I Article 44, the conditions of section 3-1-18 subsection (2) apply correspondingly. A condition for approval as an authorised consignor or consignee pursuant to the Convention Annex I Article 44(d) and (e) is that use is made of the customs authorities' electronic external transit system (TET). Applicants seeking approval as authorised consignees must in addition have permission to establish and operate a customs warehouse. Applications for approval as authorised consignees must be sent to the customs authorities where the applicant has been granted permission to establish and operate a customs warehouse.

(3)

Section 3-1-19 applies correspondingly in the event of withdrawal, suspension and change of permission pursuant to Annex I Article 44 of the Convention.

Section 4-22-2 Goods forwarded in conformity with the TIR Convention

The TIR Convention Articles 1 to 5 and 12 to 64 with appurtenant annexes apply as regulations subject to the reservations made pursuant to the Convention.

Section 4-23 Permission for exportation

Section 4-23-1 Information in declarations etc upon exportation

(1)

In connection with customs clearance for exportation a declaration as mentioned in section 4-11-1 shall be presented with information including

(a)

type of goods, total quantity and value in Norwegian kroner

(b)

commodity code in accordance with the Customs Tariff

(c)

the packages’ shipping marks and the number of packages

(d)

delivery terms etc

(e)

the declared consignor’s organisation number or national identity number. The customs authorities may in special cases waive this requirement.

(2)

If it is difficult to present a fully completed declaration pursuant to subsection (1) and it is highly important to export the goods prior to customs clearance, an application for advance permission to present a declaration containing less information (provisional declaration) may be filed. The following conditions must in such case be met:

(a)

any permission which is required from other authorities must be to hand,

(b)

columns 2, 6, 8, 14, 17a, 29, 31 and 33 in the declaration must be completed.

A condition may be imposed requiring the consignor to have customs duty credit.

(3) Any person who presents a provisional declaration shall within ten days present a fully completed declaration to the customs authorities where the provisional declaration was presented. Permission may be applied for in advance to present a fully complete declaration later than ten days after delivering the provisional declaration.

Section 4-23-2 Presentation of documents etc upon exportation

(1)

In connection with customs clearance for exportation, all documents that have been issued in connection with the exportation of the goods shall be presented, including:

(a)

the invoice issued in connection with the sale of the goods,

(b)

bill of lading, consignment note and similar freight documents issued in connection with transportation of the goods,

(c)

any permission required from other authorities upon exportation,

(d)

other documents which the customs authorities consider necessary including documents for the purpose of determining the goods’ origin, classification, weight, quantity and value.

(2)

The declared consignor shall obtain confirmation of exportation from the carrier.

(3)

A confirmation of exportation shall be obtained from the customs authorities in the following cases:

(a)

if the declared consignor himself undertakes transportation of the goods to the border,

(b)

if the exportation is carried out using a carrier who is not registered in
Norway,

(c)

in the case of exportation of agricultural products where a refund is to be applied for pursuant to the Customs Act section 11-1.

Section 4-23-3 Obligation to ensure that the goods are taken out of the country

The declared consignor shall notify the customs authorities immediately if the goods are not taken out of the customs territory. The same applies to any one who receives goods for forwarding. The goods may not be handed over to the consignor until notification is given.

Section 4-23-4 Common conditions for delivery of goods not cleared for free circulation to means of transport etc (provisioning)

(1)

A permit may be applied for to deliver goods not cleared for free circulation for consumption and sale on board vessels and aircraft that leave the customs territory (provisioning). The same applies to goods to installations and devices connected to petroleum operations outside the customs territory. A permit is granted in connection with clearance through customs. The customs authorities may require the quantity of the goods to be clarified before a declaration is presented.

(2)

It is a condition for a permit for provisioning that the means of transport and the goods are in each case used for a commercial purpose or public service.

(3)

The customs authorities may limit the quantity of goods that are permitted for provisioning. When the quantity is determined, account shall be taken inter alia of stores on board, the number of crew members and passengers, the length of the assignment, the size of the means of transport, passenger capacity, area serviced, sealing equipment on board, any residual provisions etc, whether the vessel services a short route, see section 4-23-6 subsection (4), and agreements with other states. Food, drink and tobacco products (provisions) for meals or sale to the crew shall ordinarily be limited to such quantities as are presumed will be consumed on board on each trip out and, where applicable, also the return trip.

(4)

The use and sale of goods permitted for provisioning may only take place after the means of transport has left the last port or landing place in the customs territory.

(5)

Where provisioned goods are disposed of in contravention of the provisions, the customs authorities may when subsequent applications are made limit the right, or refuse a permit, to engage in provisioning.

(6)

A supplier of goods for provisioning shall satisfy himself that the purveyance meets the conditions set.

Section 4-23-5 Vessels etc – additional conditions for provisioning permits

(1)

A permit for the provisioning of vessels, installations and devices is granted provided the vessel etc either

(a)

is bound for a foreign port, Svalbard or Jan Mayen,

(b)

has an assignment requiring a continuous spell of at least 14 days outside the customs territory,

(c)

is a fixed installation outside the customs territory, connected to petroleum activities at sea, or

(d)

is a mobile installation connected to petroleum activities at sea on an assignment requiring a continuous spell of at least 14 days outside the customs territory.

(2)

For alcoholic beverages and tobacco products to be consumed or sold to crew, the following restrictions apply:

(a)

1 litre of beverage of alcoholic strength exceeding 22 per cent and not
exceeding 60 per cent by volume per person per week,

(b)

2 litres of beverage of alcoholic strength exceeding 4.7 per cent and not exceeding 22 per cent by volume per person per week, and

(c)

25 grams of tobacco products per person per day.

Section 4-23-6 Vessels in scheduled services – special provisions for provisioning permits

(1)

For vessels in regular scheduled services between ports in Denmark, Sweden, Finland and Norway, provisioning permits are granted subject to the restrictions set out in subsections (2) to (4). The restrictions do not apply to services to the Faroe Islands, Greenland, Svalbard or Jan Mayen.

(2)

For serving on board, a permit may only be granted for the provisioning of food and beverages.

(3)

For sale on board, a permit may only be granted for the provisioning of alcoholic beverages, tobacco products, chocolate and sugar products, perfume, cosmetics and toilet articles.

(4)

For sale on board on short routes, a permit may only be granted for the provisioning of tobacco products, chocolate and sugar products. By ‘short routes’ is meant vessel routes between Norwegian ports from Risør in the west to the Swedish border in the east, and Swedish ports from the Norwegian border in the north to Lysekil in the south. The customs authorities may upon application grant a permit for

short routes to be provisioned with goods as mentioned in subsection (3). This only applies to vessels in scheduled services between Norwegian ports from Risør in the west to Sandefjord in the east and Swedish ports from Strømstad in the north to Lysekil in the south. A further condition for such a permit is that the vessel is on a year-round scheduled service based on a fixed, regular timetable, has the capacity to transport goods and motor vehicles on a substantial scale and that arrangements are made for satisfactory customs control.

(5)

The following conditions are imposed for permits for the provisioning of vessels operating on scheduled services:

(a)

that sale pursuant to subsections (3) and (4) only takes place from a kiosk or similar place of sale, and only to passengers with a valid ticket,

(b)

that the vendor marks the tickets so that the passengers are unable to buy more than the quantity that may be imported duty free pursuant to the applicable provisions for travellers in the countries covered by the service,

(c)

that the passengers are apprised by notice posted on board of applicable provisions for travellers in the countries covered by the service, and

(d)

that separate accounts are kept for goods sold to passengers from a kiosk or similar place of sale and goods served on board.

Section 4-23-7 Naval vessels on a mission -special provisions for provisioning permits

In regard to naval vessels bound for abroad, including Svalbard and Jan Mayen, permits are granted for the provisioning of food, beverage and tobacco products, and toilet articles for the crew's personal use on board during the mission. For alcoholic beverages and tobacco products the following restrictions apply:

(a)

beverages of alcoholic strength above 4.7 per cent by volume: 0.5 litres per week per person except in the case of personnel drafted to first-time compulsory military service,

(b)

tobacco products: 25 grams per person per day,

(c)

alcoholic beverages and tobacco products for entertainment purposes in foreign ports: 0.25 litres of beverage of alcoholic strength above 4.7 per cent by volume and 25 grams of tobacco product for each person who according to the programme is to attend the individual reception.

Section 4-23-8 Norwegian fishing sealing and whaling vessels – special provisions for provisioning permits

In regard to Norwegian fishing, sealing and whaling vessels having an assignment requiring a continuous spell of at least 14 days outside the customs territory, permits are granted for the provisioning of food, beverage and tobacco products for the crew's personal use on board. Permits are not granted for the provisioning of alcoholic beverages. Permits for the provisioning of tobacco products are restricted to 25 grams per person per day.

Section 4-23-9 Aircraft -additional conditions for provisioning permits

(1)

In regard to aircraft, provisioning for consumption by and sale to passengers may be permitted. A condition is that the aircraft is approved with fixed seating for the carriage of at least seven passengers, and that it departs from an airport with international status.

(2)

If the aircraft operates on a foreign route, provisioning of the following goods for consumption on board or sale may be permitted:

(a)

alcoholic beverages and tobacco products,

(b)

perfume, cosmetics and toilet articles,

(c)

small articles for personal use.

Food and other beverages for consumption on board by passengers and crew may also be delivered.

(3)

If the aircraft operates a route to Svalbard or Jan Mayen, provisioning of food and beverages for consumption on board may be permitted. Provisioning of chocolate and sugar products, perfume, cosmetics and toilet articles for sale on board may also be permitted.

(4)

A condition for a permit for the provisioning of goods for sale on board aircraft destined for Denmark, Finland and Sweden is that sale is confined to such quantities as the individual passenger may bring with him duty free to the country concerned.

Section 4-23-10 Exportation of goods purchased at a duty-free shop at an airport

Persons intending to travel abroad may purchase goods not cleared for free circulation at a tax-free shop at an airport. A condition is that the goods are exported.

Section 4-23-11 Exemption from the requirement for customs clearance prior to exportation

(1)

The customs authorities may grant general permission for goods to be exported before being cleared through customs. The customs authorities may limit such permission to

(a)

certain types of goods

(b)

goods to certain consignees.

(2)

Section 3-1-18 subsections (2) to (4) and section 3-1-19 apply correspondingly.

Section 4-24 Other disposal of goods not cleared for free circulation

Section 4-24-1 Temporary importation of goods not cleared for free circulation

(1)

The customs authorities grant permission for temporary importation of goods not cleared for free circulation if the conditions of the Customs Act section 6-1 and section 6-2 are met.

(2)

Goods not cleared for free circulation that meet the conditions of the ATA Convention Article 3 may be imported temporarily. The Convention applies as regulations subject to the reservations made pursuant to the Convention.

(3)

Goods from Taiwan that are not cleared for free circulation may be imported temporarily on the same conditions as under the ATA Convention. This is conditional upon presentation of a CPD carnet.

Section 4-24-2 Disposal in connection with public approval of goods

(1)

In connection with public approval and the like, the customs authorities may upon application grant permission for time-limited disposal of goods not cleared for free circulation.

(2)

Security for customs duty may be demanded in such cases. If a deposit is not paid, security shall be provided in the form of surety. The Tax Payment Regulations section 14-20-4 applies correspondingly insofar as appropriate.

Section 4-24-3 Private storage

The customs authorities may grant permission for private storage in connection with an application for temporary importation or for an extended re-exportation deadline for motor vehicles pursuant to the Customs Act section 6-1 subsection (2)(a) and section 6-1 subsection (3).

Section 4-25 Right to dispose of goods that have been cleared through customs etc

Section 4-25-1 Right to dispose of goods that have been cleared through customs etc

(1)

In the case of customs clearance for free circulation of goods where relief from customs duty or reduction of customs duty rates is conditional upon ensuing restrictions on actual and legal disposal, a new declaration shall be presented if the conditions are not met. The same applies in the case of other customs clearance.

(2)

If a motor vehicle is temporarily imported in accordance with the Customs Act section 6-1, a declaration shall be presented immediately if the conditions of regulations of 20 June 1991 no. 381 on duty-free import and temporary use of foreign-registered motor vehicles in Norway are no longer met.

Section 4-26 Right to re-export goods, abandon goods etc

Section 4-26-1 Permit to re-export subject to deposit etc

(1)

Goods that are imported or disposed of in contravention of the customs legislation and which are not permitted to be re-exported without payment of customs duty may be permitted to be re-exported subject to the provision of security for customs duty and additional customs duty. This does not apply if the contravention is reported to the prosecuting authority.

(2)

If a deposit is not paid, security shall be provided in the form of surety. The Tax Payment Regulations section 14-20-4 applies correspondingly insofar as appropriate.

(3)

The customs authorities may require the customs debtor to pay the costs of reexportation.

Section 4-27 Detention in the event of disposal in breach of customs clearance

Section 4-27-1 Costs of detention etc

(1)

The customs authorities may require the customs debtor to pay the costs of detention, collection, storage, destruction and sale.

(2)

The customs authorities may require security for the storage fees if called for by special circumstances. If a deposit is not paid, security shall be provided in the form of surety. The Tax Payment Regulations section 14-20-4 applies correspondingly insofar as appropriate.

Storage of goods not cleared for free circulation

Section 4-30 Authorisation to establish and operate a customs warehouse

Common provisions for all types of customs warehousing

Section 4-30-1 Customs warehouse

By ‘customs warehouse’ is meant a place of storage for goods not cleared for free circulation that is approved by the customs authorities.

Section 4-30-2 Authorisation for a customs warehouse

(1)

The customs authorities may grant an enterprise authorisation to establish and operate a customs warehouse. The Directorate of Customs and Excise may grant an enterprise authorisation to establish and operate a duty-and tax-free shop at an airport (type C warehouse).

(2)

Authorisation for a customs warehouse may include a general power to grant unloading permission; see section 3-4-1. Enterprises granted authorisation to establish and operate a customs warehouse (customs warehouse keepers) including such general power must also have the status of authorised consignee as mentioned in section 4-22-1 subsection (2) in order to grant permission to unload goods under an

external transit procedure. A customs warehouse keeper who does not have general power must obtain unloading permission in each case.

(3)

The customs authorities shall approve the customs warehouse keeper’s system for registering and accounting for goods before granting authorisation for a customs warehouse.

(4)

The conditions of section 3-1-18 subsections (2) to (4) and section 3-1-19 apply correspondingly to authorisation to establish and operate a customs warehouse. A further condition is that the authorisation is necessary for the business activity.

Section 4-30-3 Warehousing

(1)

All types of goods may be placed in a customs warehouse provided the goods do not represent a danger and provided space permits. The customs warehouse keeper is responsible for entry and release of goods. Before release, the customs warehouse keeper shall satisfy himself that the goods have been cleared through customs. The customs warehouse keeper may not refuse to accept goods not cleared for free circulation if the customs authorities demand that he accept such goods.

(2)

The presentation, demonstration and sale of goods are not permitted at the customs warehouse, except at a duty-and tax-free shop at an airport.

(3)

The customs warehouse keeper is responsible to the owner for the latter’s goods.

(4)

The customs authorities shall at all times be kept informed of the identity of the person responsible for the day-to-day operation of the customs warehouse.

(5)

A customs warehouse keeper who learns of a contravention of the customs legislation at the customs warehouse shall seek to prevent such violation. The customs warehouse keeper shall report the matter to the customs authorities without undue delay.

(6)

The customs warehouse shall be properly secured so that unauthorised persons do not gain access to the goods.

Section 4-30-4 Customs warehouse accounts etc

(1)

The customs warehouse keeper shall keep accounts of goods placed in the customs warehouse (customs warehouse accounts). The customs warehouse accounts shall contain data on all entry of goods to and release of goods from the customs warehouse, in addition to data on

(a)

where the goods are stored,

(b)

when and where customs clearance has taken place, with reference to
declarations,

(c)

the type, weight and value of the goods, along with other data needed to identify the goods,

(d)

any treatment or processing the goods may have undergone at the customs warehouse.

(2)

The customs warehouse accounts shall contain a journal of goods with information on each consignee, licence plate number or name of the means of transport, customs office of departure, transit number and transit date, and whether discrepancies as mentioned in subsection (3) have been reported to the customs authorities.

(3)

If goods that arrive at the customs warehouse are not in accordance with the freight documents, the customs warehouse keeper shall

(a)

notify the discrepancies electronically to the customs authorities upon conclusion of a transit procedure pursuant to the Customs Act section 4-22 in the customs authorities' electronic transit system (TET) by 1200hrs on the first business day after unloading, or

(b)

notify the discrepancies in writing by means of a journal of observations to be delivered to the customs authorities by 1200hrs on the first business day after unloading in cases where a transit procedure is not completed by use of TET.

(4)

The customs warehouse accounts shall be up to date at all times. The customs warehouse keeper shall reconcile the customs warehouse accounts at least once per calendar year. The customs warehouse accounts with necessary documentation shall be retained for five years. The accounts shall be systematic and well-ordered and be adequately secured against destruction, loss and alteration. It must be possible for the accounts to be presented to the customs authorities in a form that permits control throughout the period of retention. The material shall be available in readable form, and the customs authorities may require the material to be presented free of charge on paper.

Types of customs warehouse

Section 4-30-10 General customs warehouse (type A warehouse)

(1)

Goods not cleared for free circulation may be placed in a general customs warehouse.

(2)

If relief from or drawback of customs duty and special taxes is applied for, the following Norwegian goods or goods cleared for free circulation may also be placed

(a)

goods for provisioning; see section 4-23-4 to section 4-23-9,

(b)

goods for duty-free and tax-free sale at an airport; see section 4-30-13.

(3)

The consignee of the goods or the consignee’s representative may be authorised to repair damaged packaging or undertake other treatment necessary to preserve the goods. Repacking or other treatment is not authorised unless the customs authorities have granted authorisation in advance. Authorisation for repacking or other treatment may be granted to a customs warehouse on a general basis pursuant to section 4-30-2 or in the individual case.

(1)

Authorisation for a general customs warehouse may include authorisation to convey goods directly to the consignee and store them there. The customs warehouse keeper shall at all times have an overview of where the goods are located. The consignee may not dispose of the goods before they are cleared through customs.

(2)

Alcoholic beverages intended for private consumption may not be conveyed directly to the consignee. The right of direct conveyance may also in other cases be limited to certain types of goods and consignees.

(3)

In the case of goods that are stored at the consignee, a fully completed declaration shall be presented within 10 days of registration pursuant to section 3-1-17. The goods may be returned to the customs warehouse keeper’s warehouse before the 10-day time limit expires.

(4)

The customs authorities may require goods not cleared for free circulation to be returned to the warehouse of the customs warehouse keeper.

Section 4-30-11 Storage at the consignee of the goods (direct conveyance) Section 4-30-12 Central customs warehouse (type B warehouse)

(1)

Own goods or goods for one single enterprise may be stored at a central customs warehouse provided the goods are intended for distribution in more than one country.

(2)

Goods not cleared for free circulation and Norwegian goods to be mixed or repacked with goods not cleared for free circulation may be stored in a central customs warehouse. Norwegian goods that are placed in a central customs warehouse shall be declared to the customs authorities using Form RD 0016 or RD 0018.

(3)

Authorisation for a central customs warehouse may include authorisation for repacking and breaking-up of consignments.

Section 4-30-13 Duty-free shop at an airport (type C warehouse)

(1)

The following goods may be placed in a duty-free shop at an airport:

(a)

beverages of higher alcoholic strength by volume than 0.7 per cent

(b)

cigarettes in whole cartons

(c)

other tobacco products in the original packaging

(d)

chocolate and sugar products

(e)

perfume, cosmetics and toilet articles belonging under chapter 33 and position

34.01 of the Customs Tariff.

(2)

Goods that are placed in a duty-free shop shall be declared to the customs authorities using Form RD 0016 or RD 0018.

(3)

Articles at a duty-free shop at an airport shall not be sold to travellers en route to or from Svalbard, Jan Mayen or installations or devices used in petroleum operations.

(4)

A condition for authorisation for a duty-free shop at an airport is that the airport has international status and that the shop’s premises are positioned such that only

passengers travelling to or from abroad have access. The premises must also be adequately secured so that unauthorised persons cannot gain access.

(5)

The customs warehouse keeper may not sell larger quantities of duty-and tax-free goods to each passenger bound for a destination in Norway, Sweden, Finland or Denmark than the passenger can bring duty-and tax-free into the destination country.

Section 4-30-14 Processing customs warehouse (type D warehouse)

(1)

Goods for one or more enterprises may be stored in a processing customs warehouse.

(2)

Goods not cleared for free circulation, including goods from activity on the Norwegian continental shelf, may be placed in a processing customs warehouse. In addition, goods for which relief from or repayment of customs duty or special taxes is to be applied for may also be placed in such warehouse. Other goods may also be placed there if they are to be mixed or processed with goods at the customs warehouse.

(3)

Goods in a processing customs warehouse may be divided up, repacked or processed. Upon application the Directorate of Customs and Excise may authorise industrial activity at a processing customs warehouse provided this is commensurate with the nature of the goods, the costs incurred by the customs authorities and control requirements.

(4)

Goods placed in a processing customs warehouse shall be declared to the customs authorities using Form RD 0016 or RD 0018, if

(a)

the goods are subject to a customs procedure that ceases upon arrival at the customs warehouse, or

(b)

the goods are placed in the customs warehouse as a result of a decision to repay or grant relief from customs duty and special taxes.

(5)

Goods may be taken out of a processing customs warehouse for exportation direct to a consignee abroad, to Svalbard and Jan Mayen, for such use as stated in section 423-4 to section 4-23-9 or for internal transit to another customs warehouse. Goods from a processing customs warehouse may be cleared for free circulation, with the exception of processed goods. The customs authorities may none the less permit processed goods to be cleared for free circulation if special reasons so warrant.

Section 4-31 Period of storage etc in a customs warehouse

Section 4-31-1 Period of storage etc in a customs warehouse

Goods in a customs warehouse may be stored there for an unlimited period. The customs authorities may in special cases curtail a time limit for storage. The customs warehouse keeper shall immediately notify the customs authorities of any goods that have exceeded such time limit for storage.

Section 4-32 The customs warehouse keeper’s claim for storage fees etc

Section 4-32-1 Storage fees in case of placement demanded by the customs authorities

The customs warehouse keeper is not entitled to storage fees from the customs authorities for goods that are placed in the customs warehouse pursuant to section 430-3 subsection (1) last sentence.

Section 4-33 Establishment of a free zone and a free port

Section 4-33-1 Free zone and free port – definitions

(1)

By ‘free zone’ is meant a physically delimited area in Norwegian territory that has been established pursuant to the Customs Act section 4-33. By ‘free port’ is meant a free zone with an associated quay for calls by ships. The term free zone includes free ports except where the context indicates otherwise.

(2)

Operation of a free zone shall be in the charge of the person responsible for such operation.

Section 4-33-2 Conditions for the establishment and operation of a free zone etc

(1)

Authorisation to establish and operate a free zone is given by the Ministry of Finance. An application regarding a free zone must give an account of the commercial and industrial considerations in evidence and of how the applicant intends to meet the requirements set for operation of the free zone. The applicant must render probable the extent of the planned activity in the free zone.

(2)

Conditions may be set for authorisation, including limitations on types of goods, quantity of goods and the extent to which the goods may be processed.

Section 4-33-3 Establishment of activity in a free zone

(1)

The customs authorities may upon application authorise the establishment of activity in a free zone. The application shall indicate the types of goods involved and whether the goods are to be stored or processed. If the goods are to be processed, information must be given about production processes, inputs and quantities of goods.

(2)

The authorisation may set conditions in regard to types of goods, quantity of goods and the extent to which these may be processed. The authorisation may be time-limited.

(3)

The undertaking shall provide security for such liability as may be incurred vis-àvis the customs authorities. The security shall be provided in the form of surety. The Tax Payment Regulations section 14-20-4 applies in so far as appropriate.

Section 4-33-4 Withdrawal of authorisation

If an undertaking contravenes the legislation or the conditions set for the authorisation, the customs authorities may issue a formal warning, or temporarily or permanently withdraw an authorisation or parts thereof.

Section 4-34 Operation of free zones and free ports

Section 4-34-1 General provisions

(1)

Norwegian legislation applies in the free zone, subject to the exemptions and conditions stated in section 4-33-1 to section 4-33-3 and section 4-34-1 to section 434-6.

(2)

Where goods cleared for free circulation or goods manufactured in Norway are taken into a free zone, this is regarded as exportation.

Section 4-34-2 Accounts

(1)

The person responsible for operation and the individual undertaking shall in addition to ordinary accounts keep a separate inventory account. The inventory account shall be kept in such a way as to provide as complete and itemised information as is necessary for the purpose of the customs authorities’ control.

(2)

The inventory account shall at all times show where the individual goods are located. The inventory account shall also contain information about the treatment or processing of the goods pursuant to section 4-34-5 and the goods’ customs value before treatment.

(3)

Goods taken in or out of the free zone shall be registered in the inventory account without delay. Unloading lists shall be kept, and freight documents shall be to hand.

(4)

The customs authorities may require that both the ordinary accounts and the inventory account with documentation shall be presented in connection with control.

Section 4-34-3 Security and guards etc

(1)

The person responsible for operation shall ensure that the area is fenced in and properly secured, so that unauthorised persons do not have access to the area. The customs authorities may set requirements as to guards and surveillance. The person responsible for operation shall free of charge make suitable control and service premises available to the customs authorities.

(2)

The customs authorities shall approve buildings or premises that are put into use or erected within the area beforehand. The individual undertaking shall ensure that the buildings and premises used are equipped and fitted out so as to be fit for purpose. The undertaking shall ensure that the buildings and premises are properly locked and secured.

(3)

If buildings, installations, fencing or guards do not meet the requirements set, and the person responsible for operations or the individual undertaking fails to rectify the circumstances after reasonable notice, the customs authorities may take necessary measures to secure the goods and request coverage of the expenses.

Section 4-34-4 Goods taken into a free zone

(1)

Goods not cleared for free circulation, including goods from activity on the Norwegian continental shelf, may be taken into a free zone.

(2)

Goods manufactured in Norway or previously imported to the customs territory and cleared for free circulation may be taken into a free zone.

(3)

Goods which it is prohibited to import into or export from Norway may not be taken into a free zone. The same applies to goods which are dependent on permission from other authorities in connection with importation or exportation.

(4)

The customs authorities may in individual cases introduce limitations on types of goods and quantity of goods based on consideration of the nature of the goods and the customs authorities’ control needs.

(5)

If goods are subject to a customs procedure which ceases when the goods arrive at the free zone, the procedure must be concluded vis-à-vis the customs authorities as in the case of ordinary importation.

Section 4-34-5 Treatment of goods in a free zone

(1)

In a free zone goods may be stored, divided up, repacked or subjected to other treatment that is necessary for the goods’ preservation and preparation for distribution. Damaged packaging may be repaired.

(2)

Goods in a free zone may be processed beyond what is stated in subsection (1) if special authorisation for this is given. Processing may inter alia consist of assembly, collection or adaptation to other goods, refinement, repair, restoration and adjustment.

(3)

Goods may be transferred from one undertaking to another within the free zone pursuant to the rules relating to internal transit between approved customs warehouse keepers. Such transfer shall appear in the accounts.

(4)

Goods brought into or manufactured in a free zone may be moved entirely or in part to another free zone. The customs authorities may set further conditions for such removal.

(5)

Goods may remain in a free zone for an unlimited period unless otherwise provided by the customs authorities.

(6)

Retail trade in a free zone is not permitted.

(1)

Goods may be taken out of a free zone for importation to or exportation from Norway, including to an undertaking on the Norwegian continental shelf and for exportation for provisioning. Goods may be transferred from a free zone to a customs warehouse provided special authorisation for this is given by the customs authorities.

(2)

Goods taken out of a free zone for importation to Norway shall be cleared through customs immediately pursuant to the Customs Act Chapter 4.

(3)

Goods taken out of a free zone to a consignee abroad shall be declared to the customs authorities.

(4)

Upon removal of goods from a free zone, the ordinary restrictions apply as in the case of importation to or exportation from Norway.

Section 4-34-6 Removal of goods from a free zone

Chapter 5 Relief from customs duty

Section 5-1 Goods for personal use

Luggage for personal use

Section 5-1-1 Conditions for relief from customs duty -value limit

(1)

In the case of stays of at least 24 hours abroad, on Svalbard or on Jan Mayen, goods, including services and repairs connected with goods, to a value of NOK 6,000 may be imported duty free.

(2)

In the case of stays of less than 24 hours abroad, on Svalbard or on Jan Mayen, goods, including services and repairs connected with goods, to a value of NOK 3,000 may be imported duty-free once within a period of 24 hours. For alcohol and tobacco products, relief from customs duty only applies to goods that have been purchased in an EEA state already taxed.

Section 5-1-2 Conditions for relief from customs duty – types and quantities of goods

(1)

Within the value limits stated in section 5-1-1, the following restrictions apply to alcohol, tobacco and food products:

(a)

1 litre of beverage of alcoholic strength exceeding 22 per cent and not exceeding 60 per cent by volume and 1.5 litres of beverage of alcoholic strength exceeding 2.5 per cent and not exceeding 22 per cent by volume, or 3 litres of beverage of alcoholic strength exceeding 2.5 per cent and not exceeding 22 per cent by volume,

(b)

2 litres of beer of alcoholic strength exceeding 2.5 per cent or other beverage of alcoholic strength exceeding 2.5 per cent and not exceeding 4.7 per cent by volume,

(c)

200 cigarettes or 250 grams of other tobacco products,

(d)

200 cigarette papers,

(e)

altogether 10 kg of meat products, cheese and feed products. Dog food and cat food do not come under the 10 kg restriction.

(2)

In addition to goods within the value limits stated in section 5-1-1, 600 litres of fuel may be imported duty free in the ordinary fuel tanks of a means of transport. By ‘ordinary fuel tanks’ is meant tanks incorporated by the manufacturer in all means of transport of the same type, where the fuel is used directly for the propulsion of the means of transport, the operation of its cooling system or the like. In addition, 10 litres of fuel may be imported per means of transport in an approved spare can.

(3)

Motor vehicles covered by decisions of the Storting on initial registration tax on motor vehicles etc, may not be imported as duty-free luggage for personal use.

(4)

Purchase of goods at a duty-free shop upon arrival is equated with importation of goods and goods so purchased are regarded as luggage for personal use. A person arriving from Svalbard or Jan Mayen is not entitled to purchase goods at a duty-free shop upon arrival.

Section 5-1-3 Other conditions for relief from customs duty

(1)

Any person intending to import alcohol and tobacco products duty free must have reached the age of 18. Any person intending to import products of higher alcoholic strength by volume than 22 per cent duty free must have reached the age of 20 and any person intending to import food products other than chocolate and sugar products duty free must have reached the age of 12.

(2)

A condition for relief from customs duty is that the goods are brought along upon entry. It must be possible to present the goods to the customs authorities when passing through customs control.

(3)

Goods intended for resale or other commercial purpose may not be imported as duty free luggage for personal use.

(4)

Goods that constitute a single article the value of which exceeds the value limits stated in section 5-1-1 may not be imported as duty free luggage for personal use over several trips or by several persons even if the value of the individual parts is within the value limits. If the value of an individual item of goods exceeds the value limits, customs duty shall be paid on the entire article. Alcoholic beverages, tobacco products, meat products, cheese and feed products may none the less be imported duty free by several persons on the same journey if each person’s share does not exceed the quantity limits in section 5-1-2.

(5)

The relief from customs duty on luggage for personal use lapses in its entirety in the case of contraventions of the customs legislation which cannot be settled by summary fine in lieu of prosecution pursuant to the Customs Act section 16-9.

Section 5-1-4 Luggage for personal use of persons in service on means of transport

Persons who in the course of a journey to Norway are in service on a means of transport engaged in international traffic and persons on Norwegian naval vessels may import the following duty free once within a period of 24 hours:

(a)

40 cigarettes or 100 grams of other tobacco products,

(b)

100 cigarette papers, and

(c)

goods, other than alcohol, to a value of NOK 500.

Section 5-1-5 Luggage for personal use of employees on board oil platforms etc

Employees on oil platforms and other mobile platforms for use in petroleum operations may import goods as mentioned in section 5-1-4 duty free once within a period of 24 hours.

Section 5-1-6 Determination of the value of goods

The value of goods is determined by reference to the retail price in the country of purchase. If the retail price is unknown or there is cause to doubt the declared price, the customs authorities may determine the value based on their knowledge of the price of the goods in the country of purchase or the retail price in Norway.

Removal goods

Section 5-1-10 Household goods etc

(1)

The relief from customs duty is granted for household goods and other objects that are imported in connection with removal to Norway. Such relief from customs duty does not apply to motor vehicles, aircraft or professional equipment. Nor does such relief from customs duty apply to food products, beverages or tobacco products.

(2)

A condition for relief from customs duty is that the goods are imported by and are for the use of persons who have been abroad for a continuous period of at least one year. The person importing the goods must have owned or possessed and used the objects while abroad. The importation must take place within a reasonable period after moving to Norway, and an application for relief shall be presented at the latest when the removal goods are cleared for free circulation.

Section 5-1-11 Vessels

(1)

Upon application relief from customs duty is granted for one vessel that is imported in connection with the owner’s removal to Norway and is for the owner’s personal use. A condition for relief from customs duty is that

(a)

the owner has resided abroad, or has stayed in Svalbard or Jan Mayen, for a continuous period of at least five years prior to entry,

(b)

the maximum length of the vessel does not exceed 15 metres,

(c)

the owner has owned the vessel for at least twelve months prior to entry and has used it abroad or in Svalbard or Jan Mayen in the same period, and

(d)

importation takes place no later than one year after the owner’s entry.

(2)

The period of ownership in subsection (1)(c) is reckoned from the delivery date to the date of the owner’s entry into Norway. If the vessel is imported prior to the owner’s entry, the period of ownership is reckoned up to the date of importation. The customs authorities may waive the ownership requirement in special cases.

(3)

The relief from customs duty ceases to apply if the owner transfers the vessel and appurtenant equipment within two years after clearance for free circulation.

Prizes and gifts

Inherited goods

Section 5-1-30 Inherited goods

(1)

The relief from customs duty is granted in connection with the importation of inherited goods if

(a)

the goods are second-hand and are included in the gross estate as the testator’s property,

(b)

the testator was residing outside the customs territory at the time of death, and

(c)

the heir was residing in the customs territory at the time of inheritance.

(2)

The relief from customs duty does not apply to

(a)

goods that have been used by the testator for commercial purposes,

(b)

alcoholic beverages and tobacco products.

(3)

Inheritance is also considered to comprise goods which through probate proceedings are distributed to the heirs partly as inheritance. Goods that are sold from an undivided estate or given as an advance on inheritance are not regarded as inheritance.

(4)

In order for a motor vehicle to be imported duty free, a condition is that the motor vehicle has been registered in the testator's name abroad. However, this does not apply to motor vehicles that are not subject to a registration requirement under the provisions of the country from which the motor vehicle comes.

Section 5-2 Goods for use in means of transport in commercial activity

Provisions brought along and consumed on board a vessel

Section 5-2-1 Consumption and sale of provisions on board a vessel

(1)

Food products, beverages and tobacco products (provisions) may be brought along duty free on a vessel for consumption on board by crew and passengers. Norwegian fishing, sealing and whaling vessels may not bring along duty free products other than those the provisioning of which was permitted under section 4-23-8.

(2)

The following restrictions apply to the consumption of alcoholic beverages and tobacco products on board:

(a)

for the person in charge of the vessel:

1. 400 cigarettes or 400 grams of other tobacco products and 200 cigarette papers,
2. 2 litres of spirits of maximum alcoholic strength by volume of 60 per cent or wine.

(b)

for each crew member:

1. 200 cigarettes or 250 grams of other tobacco products and 200 cigarette papers,
2. 1 litre of spirits of maximum alcoholic strength by volume of 60 per cent and 1 litre of wine.

(c)

for each passenger travelling on the vessel from abroad, Svalbard or Jan Mayen:

1. 20 cigarettes or 20 grams of other tobacco products and 20 cigarette papers per day until the passenger disembarks, if the passenger has reached the age of 18,
2. ¼ litre of spirits of maximum alcoholic strength by volume of 60 per cent or ¼ litre of wine per day until the passenger disembarks, if the passenger has reached the age of 20.

The restrictions do not apply to consumption on tourist vessels in cruise services.

(3)

Upon application from the person in charge, the customs authorities may permit the consumption of further alcoholic beverages and tobacco products that have been brought along. Such permission is only granted ten days after arrival in the customs territory and for such quantities as mentioned in subsection (2). A further permit may be granted 20 days after arrival in the customs territory.

(4)

The relief from customs duty ceases to apply if the vessel

(a)

is reassigned to domestic routes,

(b)

is laid up, sent to a vessel-repair facility or is in the customs territory for another reason and less than one-third of the crew is signed on or

(c)

remains in the customs territory for more than 30 days.

(5)

The goods in subsection (1) may be sold to passengers intending to take them ashore. The sale of alcohol and tobacco products for taking ashore is not permitted when the vessel is lying in port or is in internal waters, with the exception of the Oslo Fjord.

(6)

The sale of alcohol and tobacco products to passengers for taking ashore is not permitted on vessels plying routes between ports in Norway and Sweden on the stretch from Risør in the west to Lysekil in the south. The sale of alcoholic beverages and tobacco may none the less take place on vessels in services between Norwegian ports from Risør in the west to Sandefjord in the east and Swedish ports from Strømstad in the north to Lysekil in the south. The conditions in section 4-23-6 subsection (4) apply correspondingly.

Section 5-2-2 Foreign factory ships

(1)

The customs authorities may authorise foreign factory ships staying temporarily in the customs territory to consume provisions they have brought along for more than 30 days if such a factory ship receives and processes fish for direct exportation. The quantitative restrictions in section 5-2-1 subsection (1) apply correspondingly.

(2)

The customs authorities shall be informed of the vessel’s arrival and of calls by any supply vessels.

Section 5-2-3 Disposal of provisions not cleared for free circulation where the relief from customs duty has ceased to apply

Even where the right of duty-free consumption and storage on board has ceased to apply pursuant to section 5-2-1 subsection (4), the customs authorities may upon application permit

(a)

provisions not cleared for free circulation to be consumed on board an unloaded vessel en route for another domestic location provided the vessel is to take on board cargo at that location and thereafter proceed to a port abroad, in Svalbard or Jan Mayen. Provisions not cleared for free circulation may be stored on board, but alcoholic beverages and tobacco products shall be sealed.

(b)

provisions not cleared for free circulation may be stored for 30 days on board a vessel which after arriving in the customs territory proceeds to lay-up, to a vessel-repair facility or is in the customs territory for another reason provided alcoholic beverages and tobacco products are sealed.

(c)

provisions etc not cleared for free circulation may be stored under seal for one year on board a vessel that is laid-up provided the customs authorities consider it prudent and expedient. Permission may in all cases be granted if the vessel keeps one-third or more of the crew signed on.

Section 5-2-4 Storage etc of goods which may not be freely used on board

Goods which may not be consumed on board must be kept in their own, separate rooms or lockers which can be sealed. Such goods may not be consumed duty free until the vessel has left the last port in the customs territory.

Section 5-2-5 Supply vessels, drilling vessels, fishing vessels etc

The relief from customs duty for alcoholic beverages and tobacco products in section 5-2-1 does not apply to goods brought into the customs territory on board supply vessels, auxiliary vessels, drilling vessels, drilling platforms and the like for use in oil activities at sea, research vessels and the like. The relief from customs duty for alcoholic beverages does not apply to goods brought into the customs territory on board Norwegian fishing, sealing and whaling vessels.

Section 5-2-6 Provisions in naval vessels

Crew members on Norwegian naval vessels may after arrival from abroad consume duty free on board 200 cigarettes or 250 grams of other tobacco products and 200 cigarette papers. Crew members may in addition retain one litre of spirits or wine for their own use. This does not apply to personnel drafted to first-time compulsory military service. Taking the goods ashore is not permitted.

Provisions etc that are brought along and consumed in other means of transport

Section 5-2-10 Provisions in aircraft

Section 5-2-1 to section 5-2-4 concerning duty-free importation of provisions for vessels applies correspondingly to aircraft.

Section 5-2-11 Provisions in trains

Provisions for consumption on board trains may be imported duty free provided taxes are paid in the country of purchase. The relief does not apply to beverages of alcoholic strength by volume in excess of 22 per cent.

Section 5-2-12 Fuel in motor vehicles

Fuel in motor vehicles may be imported duty free. The relief from customs duty is limited to 600 litres per motor vehicle. A condition is that the fuel is in the motor vehicle's normal fuel tanks. 10 litres of fuel per vehicle may in addition be brought along in an approved spare can.

Parts, fixtures and implements in vessels and aircraft that are salvaged to the customs territory

Section 5-2-20 Parts etc in vessels and aircraft that are salvaged to the customs territory

(1)

Parts, fixtures and implements may be imported duty free if the goods

(a)

have been salvaged to Norway and have belonged to the wrecked vessel,

(b)

have been recovered from a vessel that has stranded on the Norwegian coast, or

(c)

have belonged to a Norwegian vessel that has stranded or been legally declared unseaworthy outside the customs territory and is imported by the vessel’s owner or insurer.

(2)

Subsection (1) applies correspondingly to aircraft.

Section 5-3 Goods for the representative missions of foreign powers and international organisations

Section 5-3-1 Sale of goods imported duty free to the representative missions of foreign powers etc

Customs duty shall be paid if goods imported duty free pursuant to section 5-3 are resold in Norway.

Section 5-3-2 Goods to embassies, consulates etc

(1)

Embassies and consulates may import goods duty free for use in their official duties.

(2)

Diplomatic and consular representatives who are accredited and notified to the Ministry of Foreign Affairs may import goods for their personal use duty free.

(3)

Administrative and technical personnel at an embassy or consulate may upon first-time establishment in Norway import, duty free, motor vehicles, household goods, and professional equipment, in addition to removal goods pursuant to section 5-1-10 and section 5-1-11. Servants are not covered by such relief from customs duty.

(4)

Members of the representative’s or staff member’s family have the right to the same relief as in subsections (2) and (3) provided they

(a)

are not Norwegian nationals or resident in Norway, and

(b)

belong to the same household as the representative or the staff member.

If a representative or a staff member dies, the family retain the right to relief pursuant to subsections (2) and (3) for a reasonable period before leaving the country.

Section 5-3-3 Luggage for personal use of persons holding a laissez-passer

The restrictions in section 5-1-1 to section 5-1-3 and section 6-1-1 do not apply to luggage for personal use imported by persons holding a United Nations laissez-passer or letter of recommendation from a Norwegian diplomatic station (Norwegian laissezpasser).

Section 5-3-4 Goods for members of the delegation of the European Community

Members of the delegation of the European Commission, and their families, may import goods duty free on conditions as mentioned in section 5-3-2 subsection (2).

Section 5-3-5 Goods for foreign NATO forces, NATO Headquarters etc

(1)

Foreign NATO forces and forces from other countries participating in Partnership for Peace may in connection with transit, exercises or other activity approved by Norwegian military authorities import duty free such forces’ motor vehicles, equipment and a reasonable quantity of provisions, materiel and other goods so long as these items are to be used exclusively by the said forces. The same relief from customs duty is granted in respect of such forces' purchases in Norway of goods not cleared for free circulation.

(2)

NATO Headquarters may import goods intended for use by the organisation, including motor vehicles, duty free. The Headquarters may also import goods for sale at serving establishments, sales outlets and grocery stores associated with the Headquarters, duty free. The goods in sales outlets and grocery stores may only be sold to

(a)

foreign personnel at the Headquarters and members of such personnel's families (eligible personnel)

(b)

members of the forces mentioned in subsection (1)

(3)

NATO Headquarters may import goods duty free on behalf of eligible personnel. Eligible personnel may themselves import goods duty free, provided the value of the consignment is below NOK 1,500.

(4)

Eligible personnel may themselves import gifts for their personal use duty free if such goods are sent via the postal service.

(5)

Members of a force as mentioned in subsection (1) and eligible personnel may import motor vehicles duty free for their personal use in connection with removal to Norway. Eligible personnel may in addition import one mobile home or trailer and one pleasure boat duty free while such personnel are in Norway.

Section 5-3-6 Goods to the UN, the UN’s specialised agencies etc

(1)

The UN may import goods duty free for use in the organisation's activities.

(2)

The UN's specialised agencies may import duty free all types of documents and information material for use in the agency’s activities.

(3)

The person who at any time is effectively in charge of one of the UN’s specialised agencies in Norway has the same right for himself and for his family to relief from customs duty as diplomatic and consular representatives; cf. section 5-3-2 subsection (2).

(4)

Staff of the UN and its specialised agencies have the same right for themselves and their families to relief from customs duty as administrative and technical personnel at embassies or consulates; cf. section 5-3-2 subsection (3).

(1)

Persons attached to the Organisation for Security and Cooperation in Europe may import goods duty free on conditions set out in regulations of 7 January 2000 no. 14 on immunity and privileges etc for persons, property and assets attached to the Organisation for Security and Cooperation in Europe (OSCE), and for persons carrying out inspections and evaluation under the Vienna Document of 1994.

(2)

The Western European Armaments Organisation, the organisation’s staff and national representatives may import goods duty free on conditions set out in regulations of 14 February 1997 no. 131 on immunity and privileges for the Western European Armaments Organisation (WEAO), the organisation’s staff and national representatives.

(3)

The European Space Agency may import goods duty free needed for the organisation’s official activities. Representatives of the European Space Agency have the same right for themselves and their families to relief from customs duty as administrative and technical personnel at embassies or consulates, cf. section 5-3-2 subsection (3). Goods and software for use in connection with the cooperation concerning the International Space Station (ISS) may be imported duty free.

(4)

The Nordic Investment Bank may import, duty free, goods needed for the bank’s activities.

(5)

The inspection group set up in accordance with the Convention of 3 September 1992 No. 2 on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on their Destruction (Chemical Weapons Convention) may import, duty free, samples and approved equipment which the group takes along to Norway.

(6)

The European Organisation for the Exploitation of Meteorological Satellites (EUMETSAT) may import, duty free, goods needed for its official activities.

Section 5-3-7 Goods to other international organisations

Section 5-4 Goods from special areas, goods that are re-imported etc

Section 5-4-1 Goods from Svalbard or Jan Mayen and appurtenant waters

Goods that are produced in Svalbard or Jan Mayen and appurtenant waters may be imported duty free provided the materials have their origin there.

Section 5-4-2 Re-importation from Svalbard or Jan Mayen

(1)

Norwegian goods or goods previously cleared for free circulation that are re-imported from Svalbard or Jan Mayen after processing or repair may be imported duty free provided

(a)

the goods are re-imported by the same person who exported the goods, and

(b)

re-importation take place within one year after the exportation.

(2)

Natural products from Svalbard or Jan Mayen may be used in the repair and processing process without relief from customs duty ceasing to apply.

The customs authorities may in special cases extend the time limit.

Section 5-4-3 Goods from whaling, sealing or fishing outside the customs territory etc

Foreign-registered vessels may not import goods from whaling, sealing or fishing duty free if the goods are processed before arrival in Norway.

Section 5-4-4 Goods imported by the border zone inhabitants

(1)

Farm holders and forest holders who live in a Norwegian border municipality and who are also engaged in farming or forestry in a Swedish or Finnish border municipality may import the following goods duty free:

(a)

Crops, natural fertiliser and timber as well as farm products for own needs.

(b)

Machines and implements that are transferred to the property in the Swedish or Finnish border municipality and are later returned to the property in Norway. The relief also applies to machines and implements that are transferred from the property in the Swedish or Finnish border municipality and are to be subsequently returned to that property.

(c)

Livestock that is transferred to the property in the Swedish or Finnish border municipality and is later returned to the property in Norway. The relief also applies to livestock that is transferred from the property in the Swedish or Finnish border municipality and is to be subsequently returned to that property.

(2)

Subsection (1) applies correspondingly to farm holders and forest holders who live in a Swedish or Finnish border municipality and who are also engaged in farming or forestry in a Norwegian border municipality.

(3)

Norwegian border zone inhabitants may re-import, duty free, goods for household needs from Sweden or Finland after processing or repair. Swedish or Finnish border zone inhabitants may import, duty free, goods for household needs that after processing or repair are to be re-exported to Sweden or Finland.

(4)

Municipalities considered to be border municipalities are listed in appendix 4.

Section 5-4-5 Foals of a mare that was in foal at the time of exportation from the customs territory

Foals of a mare that was in foal at the time of exportation from the customs territory may be imported duty free. A condition for the relief from customs duty is that the mare is owned by a person who is residing or domiciled in the customs territory.

Section 5-5 Damaged goods

Section 5-5-1 Destruction of damaged goods

The customs authorities may grant advance permission for damaged goods to be destroyed without the customs authorities being present.

Section 5-6 Samples etc

Section 5-6-1 Samples, models and patterns of negligible value

(1)

The relief from customs duty on samples, models and patterns of negligible value only applies to samples imported with a view to subsequent importation of identical goods.

(2)

Samples, models and patterns of negligible value also include goods rendered unusable as sales items by marking, dismemberment, perforation or other treatment.

(3)

In the decision of whether the goods are of negligible value, it is the value of the individual item that is crucial, regardless of the number of different goods in each consignment. The value of consignments of identical goods shall be assessed collectively.

(4)

In the case of consignments from one consignor to two or more consignees, valuation shall be carried out in respect of each consignee.

Section 5-6-2 Advertising material and advertising films

(1)

The relief from customs duty on advertising material covers catalogues, price lists, trade advertisements and the like concerning goods and transport or insurance services. The relief from customs duty applies to consignments that consist of a single document, that consist of the various documents or that consist of identical documents the overall weight of which does not exceed one kilogram.

(2)

The relief from customs duty on advertising films covers films that deal with particular goods and that are suited for presentation to future customers. The relief from customs duty does not cover films that are suited for general public presentation.

Section 5-6-3 Information material from other countries’ tourist authorities

The relief from customs duty on information material from other countries’ tourist authorities covers general tourist advertising from the country concerned, including posters, brochures, schedules, maps and the like, to be distributed free of charge in Norway. The relief from customs duty does not cover advertising material for enterprises.

Section 5-6-4 Packaging and cargo pallets

(1)

The relief from customs duty on packaging covers all items that are used as packing, including

(a)

containers used as outer or inner packing of goods,

(b)

lining material etc in which goods have been or will be rolled or folded or to which they are attached.

(2)

The relief from customs duty covers both packaging used in connection with importation of goods and packaging that is to be used in connection with exportation of goods. Packaging imported for domestic use is not covered.

(3)

The relief from customs duty does not apply where it is stipulated in the Customs Tariff that the packaging shall be included in the weight or value of the goods for the purpose of customs treatment.

(4)

The relief from customs duty on cargo pallets covers both cargo pallets used in connection with importation of goods and cargo pallets that are to be used in connection with exportation of goods. Cargo pallets imported for domestic use are not covered.

Section 5-7 Goods for technical and scientific use etc

Section 5-7-1 Replaceable moulds and machine tools

(1)

The relief from customs duty on replaceable moulds and machine tools applies to one set of each type or size of replaceable mould or replaceable machine tool. The relief from customs duty covers machines, machinery, equipment, apparatus or tools encompassed by the Customs Tariff chapter 84 and 85.

(2)

A condition is that the goods are ordered and cleared for free circulation together with, and are clearly intended for, machines that are imported duty free.

Section 5-7-2 Agricultural goods for technical use

(1)

The relief from customs duty on agricultural goods for technical use covers agricultural goods coming under the Customs Tariff chapters 1 to 23 and the Customs Tariff positions 35.01, 35.02 and 35.05, with the exception of fish and fish products coming under the Customs Tariff chapter 3 or 16.

(2)

By ‘technical use’ is meant production of goods coming under the Customs Tariff chapters 25 to 79 (industrial goods), except production of goods under the Customs Tariff positions 35.01, 35.02 and 35.05.

(3)

A condition for relief from customs duty is that the enterprise has applied for and been granted relief from customs duty before importation takes place. Applications for relief from customs duty shall be sent to the customs authorities where the enterprise is domiciled. It must be stated in the application what goods are to be imported (description of the goods and commodity code) and the purpose for which the goods are to be used. Relief from customs duty may be granted until further notice, but not for more than five years. Permission may be withdrawn if the Storting changes the preconditions for relief from customs duty or the enterprise uses the agricultural goods for purposes other than those referred to in subsection (2).

Section 5-7-3 Goods for educational and scientific use

The relief from customs duty on goods for scientific use also covers technical material, including paint, materials and finished products which laboratories and research institutes attached to the university and university college system receive for testing. Such goods shall be destroyed or re-exported after testing. The requirement as to re-exportation or destruction does not apply to other goods for educational or scientific use at universities, university colleges or the Meteorological Institute and its stations.

Section 5-7-4 Goods of educational, scientific or cultural nature

(1)

The following goods covered by the Agreement on the Importation of Educational, Scientific and Cultural Materials (UNESCO Agreement) of 22 November 1950 No. 1 may be imported duty free without prior approval:

(a)

books, publications and documents as mentioned in Annex A(i) to (xi) of the Agreement,

(b)

works of art and museum pieces as mentioned in Annex B(i), (ii), (iii), (v) and

(vi) of the Agreement,

(c)

visual and auditory materials etc produced by the United Nations as mentioned in Annex C(iv) of the Agreement,

(2)

The following goods covered by the Agreement on the Importation of Educational, Scientific and Cultural Materials (UNESCO Agreement) of 22 November 1950 No. 1 may be imported duty free by approved institutions:

(a)

publications as mentioned in Annex A(xii) of the Agreement,

(b)

works of art and museum pieces as mentioned in Annex B(iv) of the
Agreement,

(c)

visual and auditory materials of an educational, scientific or cultural character as mentioned in Annex C(i), (ii), (iii) and (v) of the Agreement,

(d)

scientific instruments and apparatus as mentioned in Annex D of the
Agreement,

(e)

articles for the blind as mentioned in Annex E of the Agreement.

(3)

The customs authorities approve institutions pursuant to subsection (2).

Section 5-8 Goods for the aviation industry

Section 5-8-1 Duty-free importation of aircraft, parts etc

The relief from customs duty for goods to the aviation industry applies to

(a)

aircraft,

(b)

parts, components, instruments and the like for aircraft,

(c)

engines for aircraft and parts for such engines,

(d)

typical ground equipment,

(e)

educational materials, including aircraft simulators and parts for such
simulators,

(f)

consumer goods for use in aircraft that in all essentials are operating in
international services.

Section 5-8-2 Goods for the F-16 programme

(1)

Goods to be used in the implementation of the F-16 programme may be imported duty free. The relief from customs duty applies to enterprises which

(a)

have a contract with a US or other foreign firm relating to deliveries under the F-16 programme,

(b)

have a contract with any firm as mentioned under (a).

(2)

The relief from customs duty covers

(a)

goods for use as components and parts in any product to be incorporated in the F-16 aircraft,

(b)

machines, tools (except standard hand tools) and other production equipment which exclusively or predominantly will be used in connection with industrial production under the F-16 programme.

(3)

Consumer goods are not covered by the relief from customs duty. Consumer goods are deemed to include standard hand tools, components, parts, accessories and the like in connection with routine maintenance.

Section 5-9 Goods of lesser value

Section 5-9-1 Goods of lesser value

The relief from customs duty applies to goods of a value below NOK 200 that are sent to a consignee in the customs territory. The relief does not apply to alcoholic beverages or tobacco products. Transport and insurance costs are not included in the determination of the goods’ value.

Chapter 6 Relief from customs duty for goods that are to be reexported

The Ministry of Finance has laid down provisions to supplement the Customs Act section 6-1 subsection (2)(a) and (b). See regulations of 20 June 1991 no. 381 on duty-free import and temporary use of foreign-registered motor vehicles in Norway.

Section 6-1 Relief from customs duty in connection with temporary importation, without provision of security

Luggage for personal use

Section 6-1-1 Luggage for personal use

(1)

Persons residing outside the Norwegian customs territory who intend to stay temporarily in the Norwegian customs territory for up to one year may upon entry import luggage for personal use duty free. The relief covers such quantity of goods as they may reasonably need during their stay.

(2)

A condition is that the luggage for personal use is re-exported upon departure.

Professional equipment of lesser value

Section 6-1-10 Professional equipment and hand tools

(1)

The relief from customs duty covers equipment needed for a person’s position, activity or occupation, provided the practitioner of the occupation is staying temporarily in Norway in order to carry out a specified task. The relief from customs duty also covers spare parts and the like that are imported in order to repair the professional equipment.

(2)

The relief from customs duty on hand tools covers mechanical, electric or electronic tools which can easily be brought along and are operated by hand.

Production and broadcasting equipment for radio and television

Section 6-1-20 Production and broadcasting equipment for radio and television

(1)

The relief from customs duty on production and broadcasting equipment covers equipment that is needed by foreign radio and television companies during temporary stays in Norway in connection with reporting assignments or in order to transmit or record particular programmes. Such relief also applies to specially equipped cars.

(3)

The customs authorities may extend the re-exportation time limit by up to one year if the equipment cannot be re-exported within one year of importation and an extension is applied for within the expiry of the original time limit.

Vessels and aircraft for personal use

Section 6-1-30 Vessels and aircraft for personal use

(1)

Vessels and aircraft may be imported duty free for personal use provided the person who imports the means of transport is

(a)

permanently resident outside Norway, see section 6-1-31, or

(b)

temporarily resident in Norway; see section 6-1-32.

(2)

A condition for relief from customs duty is that while in Norway the means of transport is not used by persons who are permanently resident in Norway.

Section 6-1-31 Permanent residence outside Norway

(1)

A person is regarded as permanently resident outside Norway if that person’s family, occupational or personal ties are outside Norway.

(2)

A person is regarded as having family ties with the country where he resides with his spouse, registered partner or children below 18 years of age whom he visits regularly, normally at least once a month.

(3)

A person is regarded as having occupational ties with the country where he is permanently employed or is attending a course of instruction at a university/school or from which he receives a pension which can be equated with income from permanent employment outside Norway. Such person may not be registered as resident in Norway or have family ties with Norway.

(4)

A person is regarded as having personal ties with the country where he regularly rests (sleeps) in a dwelling which he either owns himself or rents on an annual lease. ‘Regularly rests’ means that the person either travels back and forth daily between Norway and the other country, or has stayed or intends to stay in the other country for at least 185 days in the course of a twelve-month period. Such person may not

(a)

be registered as resident in Norway or as temporarily absent, except in the case of Norwegian government officials (including military personnel) posted abroad and prevented from giving the authorities notice of moving from Norway.

(b)

have family ties with Norway.

Section 6-1-32 Temporary residence in Norway

(1)

A person is regarded as temporarily resident in Norway if

(a)

the stay will not exceed one year from the date of entry, or

(b)

the customs authorities have extended the re-exportation time limit pursuant to section 6-1-33.

(2)

A person who imports a means of transport is not regarded as temporarily resident in Norway if such person has stayed in Norway for more than 365 days in the course of the last two years prior to the date of entry or has been registered in the Norwegian population register during the same period.

Section 6-1-33 Extension of the time limit for re-exportation

The customs authorities may extend the time limit for re-exportation by one year for vessels and aircraft provided an extension is applied for within the expiry of the original time limit.

Section 6-1-34 Leaving a vessel or aircraft behind in Norway

A vessel or aircraft imported temporarily shall be exported when the person entitled to duty free importation leaves the customs territory. The means of transport may none the less be left behind in the customs territory for up to six weeks in the course of a twelve-month period, but may not be used by others in this period.

Section 6-2 Relief from customs duty in connection with temporary importation upon provision of security

Section 6-2-1 Provision of security

(1)

If a deposit is not paid, security in connection with temporary importation shall be provided in the form of surety. The Tax Payment Regulations section 14-20-4 applies correspondingly insofar as appropriate.

(2)

The customs authorities may waive the requirement for provision of security if the declared consignee has customs duty credit and the consignee’s creditworthiness pursuant to the Tax Payment Regulations section 14-20-3 subsection (2) and the size of any customs duty claim so warrant.

(3)

In the case of temporary importation pursuant to the Customs Act section 6-2 subsection (1)(a) to (e), (i) and (j), an ATA/CPD carnet covering the goods is regarded as satisfactory provision of security.

(4)

In the case of temporary importation of a horse pursuant to the Customs Act section 6-2 subsection (1)(d) and (h), a guarantee from the Norwegian Trotting Association, the Norwegian Jockey Club, the Norwegian Equestrian Federation or the Norwegian Icelandic Horse Association is considered to be satisfactory provision of security.

Section 6-2-2 Extension of re-exportation time limit

The customs authorities may extend the time limit for re-exportation by one year for temporarily imported goods provided an extension is applied for within the expiry of the original time limit.

Section 6-2-3 Professional equipment and hand tools

(1)

The relief from customs duty on professional equipment covers equipment needed for a person’s position, activity or occupation provided the person is staying temporarily in Norway in order to carry out a specified task. The relief from customs duty also covers spare parts and the like that are imported in order to repair the professional equipment.

(2)

Equipment for film recording is covered by the relief from customs duty on professional equipment provided the equipment is necessary in order to make one or more specified films.

(3)

The relief from customs duty on hand tools covers mechanical, electric or electronic tools which can easily be brought along and are operated by hand.

Section 6-2-4 Welfare material etc

(1)

The relief from customs duty on welfare material used on board ships or at welfare stations for foreign seafarers covers reading matter, audiovisual materials, sport equipment, hobby materials and equipment for religious practice. Such relief from customs duty covers welfare stations run by governmental, religious or other organisations. A condition for the relief from customs duty is that the station is not run with a view to profit.

(2)

The crew may temporarily take welfare material ashore, but must bring it back to the vessel before departure.

Section 6-3 Industrial goods imported for repair or processing and thereafter re-exported

Section 6-3-1 Provision of security

1) If a deposit is not paid, security in connection with relief from customs duty on industrial goods shall be provided in the form of surety. The Tax Payment Regulations section 14-20-4 applies insofar as appropriate.

(2)

The customs authorities may waive the requirement for provision of security if the declared consignee has customs duty credit and the consignee’s creditworthiness pursuant to the Tax Payment Regulations section 14-20-3 subsection (2) and the size of any customs duty claim so warrant.

(3)

In the case of temporary importation of a horse for training or veterinary treatment, a guarantee from the Norwegian Trotting Association, the Norwegian Jockey Club, the Norwegian Equestrian Federation or the Norwegian Icelandic Horse Association is considered to be satisfactory provision of security.

Section 6-3-2 Re-exportation of goods of the same type

In connection with the importation of goods for repair the requirement for reexportation of the repaired goods may be waived if

(a)

the same quantity of the same type of goods as the imported goods is exported within one year of the date of importation.

(b)

the same quantity of the same type of goods as the imported goods was
exported prior to the importation.

Section 6-3-3 Extension of re-exportation time limit

The customs authorities may extend the re-exportation time limit by up to one year if temporarily imported goods cannot be re-exported within one year of the importation. A condition for extension of the time limit is that an extension is applied for within the expiry of the original time limit.

Section 6-4 Agricultural goods imported for processing and thereafter re-exported

Section 6-4-1 Agricultural goods

By ‘agricultural goods’ in the Customs Act section 6-4 is meant goods coming under the Customs Tariff chapters 1 to 23 and the Customs Tariff positions 35.01, 35.02 and 35.05, with the exception of

(a)

fish and fish products coming under the Customs Tariff chapter 3 or 16,

(b)

goods used in the production of goods under the Customs Tariff chapter 24 to 97, except the production of goods coming under the Customs Tariff positions 35.01, 35.02 and 35.05,

(c)

live animals,

(d)

breeding material,

(e)

animal feed and products for animal feed,

(f)

living trees and other plants, bulbs, roots and the like, cut flowers and leaves for decoration coming under the Customs Tariff position 12.09,

(g)

seeds, fruits and spores of the kind used as seed coming under the Customs Tariff position 12.09,

(h)

seed corn,

(i)

seed potatoes coming under the Customs Tariff position 07.01.

Section 6-4-2 Permission for domestic processing

(1)

Domestic processing of agricultural goods may only be carried out by enterprises authorised to do so. Permission is granted for a period and for certain goods.

(2)

Two or more enterprises which jointly intend to process goods may apply for joint permission. An enterprise which does not itself process goods may none the less be covered by joint permission.

(3)

If a deposit is not paid, security shall be provided in the form of surety. The Tax Payment Regulations section 14-20-4 applies correspondingly insofar as appropriate.

Section 6-4-3 Application for permission

(1)

Applications for permission shall contain

(a)

the enterprise’s name, address and organisation number,

(b)

the place of production and storage,

(c)

a description of what goods are to be imported and what goods are to be exported in a processed state, with positions in the Customs Tariff specified,

(d)

an estimate of production and expected importation requirements per year,

(e)

the production recipe, and a description of the production process,

(f)

documentation of expected wastage, of residual products and volume thereof.

(2)

The customs authorities may require the presentation of further information if it is considered necessary.

(3)

Where renewal of permission is applied for, the applicant shall disclose any changes in information previously given.

(4)

Where joint permission is applied for, the provisions of this section apply to each individual enterprise.

Section 6-4-4 Consent for permission

Permission requires consent from the Norwegian Agricultural Authority. The Norwegian Agricultural Authority may lay down further conditions for an enterprise to obtain permission, including quantitative restrictions.

Section 6-4-5 Goods of the same type and the same quality

(1)

Consent may be given to an enterprise to use goods of the same type and the same quality as the goods that are to be imported for processing. If consent is given, the processed goods may be exported before importation has taken place.

(2)

By ‘use of goods of the same type’ is meant use of goods that have been cleared for free circulation or produced within the customs territory and that belong under the same commodity code in the Customs Tariff as the goods that are to be imported for processing. The Norwegian Agricultural Authority’s assessment underlies the assessment of what are goods of the same quality.

Section 6-4-6 Customs duty on residual products

Upon importation customs duty shall be paid on residual products that appear during the processing of goods not cleared for free circulation if such residual products are to be marketed or consumed in the customs territory. The rate of customs duty for the imported goods shall be determined such that the rate of duty is proportional to the residual product's share of the imported goods.

Section 6-4-7 Storage of goods not cleared for free circulation

(1)

Goods not cleared for free circulation shall be stored separately from goods that have been cleared for free circulation or produced within the customs territory. However, this does not apply if the goods not cleared for free circulation are marked in such a way that they can be physically identified.

(2)

If consent is given in the permission to use goods of the same type and of the same quality as the goods which are to be imported for processing, the goods may be stored together.

Section 6-4-8 Production and stock account

(1)

Enterprises having permission to engage in domestic processing shall keep a production and stock account which shall contain data on

(a)

the nature and weight of the goods, and other data needed to identify the goods,

(b)

reference including date, serial number etc of any customs documents
connected to the individual importation and exportation,

(c)

what goods are in the warehouse at any time and what goods are undergoing processing,

(d)

redundant goods or wastage.

(2)

Where goods are transferred between enterprises that have joint permission, the enterprises shall document satisfactorily when and how such transfer has taken place.

(3)

All entries in the production and stock account shall be documented by vouchers. The production and stock account with appurtenant vouchers shall be retained as prescribed in section 4-12-1.

Section 6-4-9 Reporting to the Norwegian Agricultural Authority

(1)

Enterprises having permission to engage in domestic processing shall at the end of each quarter prepare a report to the Norwegian Agricultural Authority. The Norwegian Agricultural Authority may in special cases require more frequent reporting. The Norwegian Agricultural Authority sets in each case conditions concerning the report's content and design.

(2)

A copy of the reports shall be retained as prescribed in section 4-12-1.

Section 6-4-10 Time limit for re-exportation etc

(1)

The processed goods must be re-exported not later than six months after the importation of the goods that were imported for processing.

(2)

In cases where consent has been given to use goods of the same type and the same quality as the goods that are to be imported for processing pursuant to section 6-4-5, the goods must be imported not later than by the end of the calendar year following the year in which the processed goods were exported.

(3)

The customs authorities may in special cases extend the time limits for reexportation.

Section 6-4-11 Disclosure requirement and destruction

(1)

Enterprises having permission to engage in domestic processing of agricultural goods shall immediately inform the customs authorities of

(a)

factors which may be of significance for the permission, including changes in information previously given,

(b)

redundancy or wastage beyond what is stated in the production recipe.

(2)

Destruction of goods not cleared for free circulation may only take place if the enterprise has permission from the customs authorities.

Section 6-4-12 Control and sanctions

(1)

The customs authorities and the Norwegian Agricultural Authority shall be able to takes samples of the goods at any time.

(2)

Section 3-1-19 on withdrawal and change applies correspondingly to permission to engage in domestic processing of agricultural goods.

Section 6-5 Goods that are destroyed instead of being re-exported

Section 6-5-1 Destruction

The customs authorities may waive the Customs Act's requirement concerning reexportation if the goods are destroyed under the control of or by agreement with the customs authorities. The business operator must bear the costs of such destruction.

Chapter 7 Basis for calculating custom duty

Common provisions regarding the basis of calculation

Section 7-1 Customs duty based on weight, volume and unit (specific customs duty)

Section 7-1-1 Weight of foodstuffs preserved in a liquid

In the case of declaration of foodstuffs preserved in a liquid, including brine, oil and sulphur water, the weight of the liquid shall be included in the dutiable net weight of the goods.

Section 7-4 Basis of calculation for goods that are re-imported after processing or repair (foreign processing)

Provisions have been laid down by the Ministry of Agriculture to supplement the Customs Act section 7-4. See Regulations of 1 June 2007 no. 580 concerning customs duty reductions for agricultural products that are re-imported after processing abroad.

Section 7-4-1 Relief from customs duty for certain textile products upon application

(1)

Enterprises that are registered in the Register of Business Enterprises may import, duty free, textile goods that have been processed abroad, provided the enterprise produces identical goods in its own business in Norway. The relief covers goods belonging under the following categories of positions in the Customs Tariff:

(a)

61.01 to 61.06, 61.10, 61.12, 61.13, 62.01 to 62.06, 62.10, 62.11,

(b)

61.05 to 61.09, 61.12, 62.05 to 62.08, 62.10 to 62.12, or

(c)

61.11, 61.13 to 61.17, 62.09, 62.13 to 62.17.

(2)

The enterprise must produce goods within the same category as the goods which the enterprise wishes to import duty free.

(3)

The enterprise must apply to the Directorate of Customs and Excise beforehand for permission for duty free importation. The application must inter alia contain an auditor-confirmed statement of the enterprise's total production in the preceding calendar year in Norway of the category of goods that it wishes to import duty free. The relief from customs duty is granted for a specific quantity of goods per calendar year.

(4)

Breaches of the conditions for permission or of other parts of the customs legislation may cause the permission to be withdrawn with immediate effect.

Section 7-4-2 Production processes in Norway

A condition for relief from customs duty is that the enterprise has a business in Norway which for own account carries out the main production processes on goods that are produced in Norway. Main production processes are deemed to include cutting, sewing, assembly or knitting. Some of these production processes may however be carried out by another producer in Norway through a cooperation project, a sub-supplier agreement or some form of long-term cooperation contract.

Section 7-4-3 Processing abroad

(1)

The goods that are processed abroad must be based exclusively on Norwegian-produced materials or materials cleared for free circulation that are temporarily exported from Norway. It must be possible to identify such materials in the imported goods.

(2)

The processing that is carried out abroad may not be more extensive than processing on the basis of woven or knitted material or from felt. Production from yarn to finished knitwear is however permitted.

Section 7-4-4 Reporting obligation

At the end of each calendar year the enterprise shall submit a report to the Directorate of Customs and Excise on all duty-free importations carried out under the permission.

Special provisions regarding the customs value of the goods

Section 7-10 Transaction value of the goods

Section 7-10-1 Transaction value in case of a relationship of dependence

(1)

The transaction value may be accepted as a basis for calculating the customs value even if the buyer and seller are dependent on another provided such dependence has not affected the price.

(2)

The transaction value shall be accepted as a basis for calculating the customs value if the importer can document that such value is approximately identical to one of the following values existing at the same or about the same time:

(a)

the transaction value in the case of sales to independent buyers of identical or similar goods for exportation to Norway,

(b)

the customs value of identical or similar goods determined pursuant to the Customs Act section 7-14,

(c)

the customs value of identical or similar goods determined pursuant to the Customs Act section 7-15.

(3)

If the importer chooses to use comparisons under subsection (2), account shall be taken of differences on account of commercial levels, quantities, costs and values under the Customs Act section 7-17. Account shall also be taken of costs for which the seller is liable in a sale where the seller and buyer are independent of one another

and for which the seller is not liable in a sale where the seller and buyer are dependent on one another.

Section 7-11 Transaction value of identical goods

Section 7-11-1 Transaction value of identical goods

(1)

If it is not possible to find a sale of identical goods sold at the same commercial level and in substantially the same quantity, the transaction value of identical goods sold at another commercial level or in other quantities shall be used. In such case an adjustment must be made with respect to differences connected with commercial levels or quantities. Adjustments may only be made on the basis of information that renders probable the reasonableness and accuracy of the adjustment.

(2)

The transaction value shall be adjusted if the costs and expenses pursuant to the Customs Act section 7-17 are included in the transaction value and substantial differences arise between the imported goods and the identical goods referred to on account of differences in transport distance and transport method.

(3)

If more than one transaction value is found for identical goods, the lowest of these transaction values shall be used to determine the customs value of the imported goods.

Section 7-12 Transaction value of similar goods

Section 7-12-1 The right to waive the requirements as to the same commercial level and the same quantity

(1)

If it is not possible to find a sale of similar goods sold at the same commercial level and in substantially the same quantity, the transaction value of similar goods sold at another commercial level or in other quantities shall be used. The provisions concerning adjustment in section 7-11-1 apply correspondingly.

(2)

If more than one transaction value is found for similar goods, the lowest of these transaction values shall be used to determine the customs value of the imported goods.

Section 7-14 Customs value determined on the basis of the selling price in Norway

Section 7-14-1 Profit and general costs

If the customs value is determined on the basis of the selling price, the price shall be reduced by profit and general costs, which shall be considered collectively. The reduction amount shall be determined on the basis of information provided by the importer. If the importer's returns diverge from the level usually obtained by the sale in Norway of imported goods of the same category or kind, the price that is usually obtained by sale in Norway shall be employed.

Section 7-14-2 Imported, identical or similar goods that are sold subsequently

(1)

If neither the imported goods nor identical or similar goods are sold at approximately the same time as the importation of the goods to be valued, the

customs value may be determined on the basis of the price that the imported goods or identical or similar imported goods are sold at in Norway within 90 days after the importation.

(2)

If the sold goods have been processed in the period between the importation and the sale, an adjustment shall be made in respect of the value that is added to the goods by the processing.

Section 7-15 Computed customs value

Section 7-15-1 Computed customs value

(1)

The cost or value of materials, production or other processing shall be determined on the basis of information given by or on behalf of the producer. The information shall be based on the producer's business accounts which must be in compliance with the generally accepted accounting principles in the country of production.

(2)

The cost or value shall include the cost of packaging to the extent such packaging is regarded for customs purposes as part of the goods, and the cost of packing. It shall also include the value of any factor specified in the Customs Act section 7-17 subsection (1)(b) that the buyer has delivered directly or indirectly for use in connection with the production of the imported goods. The value of the factors specified in the Customs Act section 7-17 subsection (1)(b) no. 4 and undertaken in Norway shall only be included to the extent such factors are charged to the producer.

(3)

Profit and general costs shall be determined on the basis of information given by or on behalf of the producer. A condition is that the amount is in conformity with the amount that goods of the same category or type that are produced by producers in the country of export for exportation to Norway are usually sold for.

(4)

When customs value is computed, goods of the same category or kind must be from the same country as the goods whose value is to be determined.

Section 7-17	Items included in the customs value determined
	pursuant to section 7-10
Section 7-17-1	Purchase commissions

Purchase commission shall not be included in the customs value determined pursuant to the Customs Act section 7-10. By ‘purchase commission’ is meant any compensation paid by the importer to his agent for services performed by the agent as representative for the importer in connection with purchases of the goods to be valued.

Section 7-17-2 Design, construction and development work etc

(1)

In the case of design/construction work, development, artwork, design work, plans and sketches which the buyer has delivered, the purchase or hiring cost shall be added to the price. No addition shall be made for design/construction and development work etc that is freely available, with the exception of the costs of copying.

(2)

In those cases where a number of countries have for a certain period contributed to production of design/construction and development work etc, the adjustment shall be limited to the value actually added to the goods outside Norway.

Section 7-17-3 Compensation for intellectual property rights

(1)

Compensation for intellectual property rights is considered to include payment for use of rights in connection with

(a)

the production of the imported goods,

(b)

sale for exportation of the imported goods,

(c)

use and resale of the imported goods.

(2)

Compensation for intellectual property rights shall only be added to the price of the goods provided

(a)

the compensation is related to goods that are resold in the same condition or that have only been subject to minor processing,

(b)

the goods are marketed under the trademark, either before or after the date of importation and compensation has been paid for the trademark, and

(c)

the buyer is not able to obtain such goods from other suppliers who do not have a relationship to the seller.

(3)

If the method of calculating the compensation is based on the price of the imported goods, the compensation shall be assumed to relate to the goods.

(4)

If the buyer pays compensation for intellectual property rights to a party other than the seller, the condition in the Customs Act section 7-17 subsection (1)(c) concerning a relationship of dependence shall be in all cases considered to be met if the recipient of the compensation has licensed production of goods connected with special trademarks of the seller. The fact that that the compensation is paid to a Norwegian or foreign rights holder is of no significance.

(5)

Compensation that is paid for the right to reproduce the imported goods in Norway shall not be added to the price actually paid or to be paid for the imported goods.

Section 7-17-4 Allocation and calculation of transport costs

(1)

The place of importation is deemed to be the first place where the goods could have been unloaded.

(2)

If the transport costs before and after importation are invoiced collectively, the costs shall be allocated on the basis of the distance before and after the place of importation, unless another allocation is rendered probable.

(3)

If the buyer himself is responsible for the transport, the freight charges shall be calculated on the basis of the customary freight charges for the same mode of transport.

Section 7-19 Rates of exchange

Section 7-19-1 Rates of exchange

(1)

The Directorate of Customs and Excise shall each Wednesday fix rates of exchange for various currencies based on Norges Bank's indicative exchange rates. The rates are published at www.toll.no and are effective as from the following Monday.

(2)

When currency is translated, the date for determining the customs duty rate under the Customs Act section 1-7 shall be employed.

Section 7-20 Deferral of final determination of value

Section 7-20-1 Provision of security

If a deposit is not paid, security for having the goods released before final determination of value shall be provided in the form of surety. The Tax Payment Regulations section 14-20-4 applies correspondingly insofar as appropriate.

Chapter 8 Preferential tariffs

Section 8-2 Granting of preferential tariffs on the basis of a free trade agreement etc

Section 8-2-1 Free trade agreements that Norway has entered into

Norway has entered into the following free trade agreements:

(a)

Agreement to establish the European Economic Area, the EEA Agreement

(b)

Convention concerning the establishment of the European Free Trade
Association (EFTA),

(c)

EC-Norway Free Trade Agreement

(d)

EFTA-Canada Free Trade Agreement

(e)

EFTA-Chile Free Trade Agreement

(f)

EFTA-Egypt Free Trade Agreement

(g)

EFTA-Israel Free Trade Agreement

(h)

EFTA-Jordan Free Trade Agreement

(i)

EFTA-Croatia Free Trade Agreement

(j)

EFTA-Lebanon Free Trade Agreement

(k)

EFTA-Macedonia Free Trade Agreement

(l)

EFTA-Morocco Free Trade Agreement
(m)EFTA-Mexico Free Trade Agreement

(n)

interim EFTA-PLO Free Trade Agreement on behalf of the Palestine
Authority

(o)

EFTA-Southern Africa Customs Union (SACU) Free Trade Agreement

(p)

EFTA-Singapore Free Trade Agreement

(q)

EFTA-South Korea Free Trade Agreement

(r)

EFTA-Tunisia Free Trade Agreement

(s)

EFTA-Turkey Free Trade Agreement

(t)

Norway-Faroe Islands Free Trade Agreement

Section 8-3 Granting of preferential tariffs on the basis of the

Generalised System of Preferences (GSP) for developing

countries

Provisions have been laid down by the Ministry of Agriculture to supplement the Customs Act section 8-3. See Regulations of 7 March 2008 no. 228 on the safety mechanism related to the importation of agricultural goods from developing countries covered by the system of customs preferences (Generalised System of Preferences for goods imported from developing countries -GSP).

Section 8-3-1 Preferential tariff treatment covered by the GSP scheme

(1)

Within the GSP scheme the following groups of countries and areas each have their own scheme of preferential tariff treatment:

(a)

least developed countries

(b)

low income countries with a population below 75 million

(c)

medium income countries and low income countries with a population above 75 million.

(2)

Countries and areas covered by the respective groups are listed in Appendix 5.

Section 8-4 Preferential rules of origin

Origin at exportation – applicable free trade agreements

Section 8-4-1 Conditions for preferential tariff treatment abroad for goods exported from Norway

Goods exported from Norway may qualify for preferential tariff treatment in a country with which Norway has entered into a free trade agreement if

(a)

the goods are covered by the free trade agreement,

(b)

the goods are originating goods; see section 8-4-2, and

(c)

their origin is documented; see section 8-4-17.

Section 8-4-2 Originating goods

(1)

The following goods are considered to be originating goods:

(a)

goods originating in Norway; see section 8-4-3,

(b)

goods originating in the EEA, if the goods are exported to an EEA country,

(c)

goods originating in a country with which Norway has a free trade agreement, if the goods are re-exported to a country covered by the free trade agreement concerned,

(d)

goods that retain or achieve originating status as a result of cumulation; see section 8-4-12.

(2)

In the case of goods originating in the EEA, the conditions of section 8-4-3 to section 8-4-12 must be met within the EEA area.

Section 8-4-3 Goods originating in Norway

The following goods are considered to originate in Norway:

(a)

goods wholly produced in Norway; see section 8-4-4,

(b)

goods produced in Norway containing materials not wholly produced in Norway, if such materials have been subject to sufficient processing in Norway; see section 8-4-5 to section 8-4-12.

Section 8-4-4 Goods wholly produced in Norway

(1)

With the exception of the cases in subsection (3) the following goods are considered to be wholly produced in Norway:

(a)

mineral materials extracted from the country’s soil or seabed,

(b)

vegetable materials harvested here,

(c)

live animals born and raised here,

(d)

materials from live animals raised here ,

(e)

materials obtained by hunting, whaling, sealing or fishing conducted here,

(f)

materials from sea fishing and other materials taken from the sea outside the territorial waters by its vessels,

(g)

products made aboard the country’s factory ships exclusively from the
materials referred to in (f),

(h)

used articles collected here fit only for the recovery of materials,

(i)

waste and scrap resulting from manufacturing operations conducted here,

(j)

materials extracted from the seabed or below the seabed outside the country’s territorial waters, provided the country has exclusive exploitation rights,

(k)

goods produced in Norway exclusively from materials or products mentioned in (a) to (j).

(2)

Goods mentioned in subsection (1)(f) and (g) are considered to be wholly produced in Norway if the following conditions are met:

(a)

the vessel is registered or notified in Norway and is flying the Norwegian flag,

(b)

the vessel is more than 50 per cent owned by Norwegian nationals or by a company with its head office in Norway. The company’s managing director, the chairman of its board of directors or board of trustees and a majority of the members of these bodies must be Norwegian nationals. In the case of general partnerships or limited liability companies, at least half of the capital must belong to the country or to a public authority in Norway or Norwegian nationals,

(c)

the person in charge of the vessel and the vessel’s officers are Norwegian nationals, and

(d)

at least 75 per cent of the crew are Norwegian nationals.

(3)

In the EFTA-Canada Free Trade Agreement the following goods are considered to be wholly produced in Norway:

a) mineral materials extracted from the country’s soil or seabed,
b) vegetable materials harvested here,
c) live animals born and raised here,
d) materials from live animals raised here,
e) materials obtained by hunting, whaling, sealing or fishing conducted here,
f) materials from sea fishing and other materials taken from the sea, the seabed

or below the seabed outside Norwegian territory by a vessel that is registered, notified or listed in Norway and is flying the Norwegian flag or by a vessel of not more than 15 gross tons with a permit from the Norwegian authorities,

g) products made aboard a factory ship exclusively from the materials referred to in (f), provided such vessels are registered, notified or listed in Norway and are flying the Norwegian flag,

h) goods other than fish, shellfish and other marine products, taken or extracted from the seabed or below the seabed on the Norwegian continental shelf or in the Norwegian economic zone,

i) goods other than fish, shellfish and other marine products, taken or extracted from the seabed or below the seabed in areas outside any country’s continental shelf or economic zone, by a vessel that is registered, notified or listed in Norway and is flying the Norwegian flag, or by Norway or an undertaking registered in Norway,

j) used articles collected here fit only for the recovery of materials,
k) waste and scrap resulting from manufacturing operations conducted here,
l) goods produced in Norway exclusively from materials or products mentioned

in (a) to (k).

Section 8-4-5 Sufficient processing in Norway – processing list

(1)

The conditions in the processing lists in the free trade agreements for goods to be considered to be sufficiently processed have the force of regulations:

(a)

Agreement to establish the European Economic Area, the EEA Agreement Annex II to Protocol 4

(b)

Convention concerning the establishment of the European Free Trade
Association (EFTA), Appendix II, to Annex A

(c)

EC-Norway Free Trade Agreement Annex II to Protocol no. 3

(d)

EFTA-Canada Free Trade Agreement Appendix I, to Annex C

(e)

EFTA-Chile Free Trade Agreement Appendix II, to Annex I

(f)

EFTA-Egypt Free Trade Agreement Annex II, to Protocol B

(g)

EFTA-Israel Free Trade Agreement Annex II, to Protocol B

(h)

EFTA-Jordan Free Trade Agreement Annex II, to Protocol B

(i)

EFTA-Croatia Free Trade Agreement Appendix II, to Annex III

(j)

EFTA-Lebanon Free Trade Agreement Annex II, to Protocol B

(k)

EFTA-Macedonia Free Trade Agreement Annex II, to Protocol B

(l)

EFTA-Morocco Free Trade Agreement Annex II, to Protocol B
(m)EFTA-Mexico Free Trade Agreement Appendix II, to Annex I

(n)

interim EFTA-PLO Free Trade Agreement on behalf of the Palestine
Authority Annex II, to Protocol B

(o)

EFTA-Southern Africa Customs Union (SACU) Free Trade Agreement Appendix II, to Annex V

(p)

EFTA-Singapore Free Trade Agreement Appendix II, to Annex I

(q)

EFTA-South Korea Free Trade Agreement Appendix II, to Annex I

(r)

EFTA-Tunisia Free Trade Agreement Annex II, to Protocol B

(s)

EFTA-Turkey Free Trade Agreement Annex II, to Protocol B

(t)

Norway-Faroe Islands Free Trade Agreement Appendix II to Annex III.

(2)

If originating goods are used as materials in the production of a new product, the assessment of the conditions laid down in the processing list for the new product shall not take account of non-originating goods used in the production of the first-mentioned product.

(3)

Even if the conditions in subsection (1) are not met, non-originating materials may nonetheless be used in the production of products under the Customs Tariff chapters 1 to 49 and 64 to 97 provided

(a)

their total value does not exceed 10 per cent of the ex-works price of the product, and

(b)

any percentage rate laid down in the processing list for the maximum value of non-originating materials is not exceeded through the application of this subsection.

(4)

In the EFTA-Canada Free Trade Agreement the materials’ total value under subsection (3) may be up to 40 per cent of the ex-works price of the product provided

(a)

the finished products are classified under the Customs Tariff chapters 1 to 38, 40 to 49 and 64 to 97, and

(b)

employed non-originating materials are classified under the same sub-position or position, which are not further divided into sub-positions, as the finished products.

(5)

In the EFTA-Canada Free Trade Agreement non-originating yarn or woven material may be used even where the conditions in subsection (1) are not met in the production of products under the Customs Tariff chapters 50 to 60, position 63.01 to

63.05 and sub-positions 63.07.10 and 63.07.90, provided the total weight of all yarn or woven material does not exceed 10 per cent of the product’s total weight.

(6) In the EFTA-Canada Free Trade Agreement materials from sea fishing and other materials taken from the sea, the seabed or below the seabed by a vessel belonging to a non-contracting party gain originating status if the product undergoes sufficient processing outside Norwegian territory on a factory ship registered, notified or listed in Norway, and flying the Norwegian flag.

Section 8-4-6 Insufficient processing in Norway

(1)

With the exception of the cases in subsection (3) the following shall be considered to be insufficient processing in Norway even where the conditions in section 8-4-5 are met:

(a)

treatment intended to keep the product in its original condition during
transport or storage,

(b)

freezing or thawing,

(c)

breaking-up or assembly of packages,

(d)

washing, cleaning, removal of dust, oxide, oil, paint or other coverings,

(e)

ironing or pressing of textiles,

(f)

simple painting and polishing operations,

(g)

husking, partial or total bleaching, polishing and glazing of cereals and rice,

(h)

operations to colour sugar or form sugar lumps,

(i)

peeling, stoning and shelling of fruits, nuts and vegetables,

(j)

sharpening, simple grinding or simple cutting,

(k)

sifting, screening, making-up, sorting, classifying, grading, matching
including the making-up of assortments or sets of articles,

(l)

simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations,

(m)

affixing or printing marks, labels, logos and other similar distinguishing signs on products or their packaging,

(n)

simple mixing of products, whether or not of different kinds,

(o)

simple assembly of parts of articles to constitute a complete article or
disassembly of products into parts,

(p)

slaughter of animals,

(q)

a combination of two or more operations specified in (a) to (p).

(2)

In the decision of whether the processing undergone by the product shall be considered to be insufficient for the purpose of subsection (1), all treatments carried out on the product shall be assessed collectively.

(3)

In the EFTA-Canada Free Trade Agreement the following processing is considered to be insufficient:

(a)

changed classification in the Customs Tariff as a result of disassembly of a product into its parts,

(b)

changed classification in the Customs Tariff as a result of change in the product’s final use,

(c)

changed classification in the Customs Tariff as a result of separation of one or more materials or components from an artificial mixing,

(d)

changed classification in the Customs Tariff as a result of packing or
repacking of the product.

Section 8-4-7 One product -Unit of qualification

Originating status is considered for each product (unit of qualification). The unit of qualification shall be the particular product unit that underlies the classification of a product in the Customs Tariff. Where a product consists of a group or collection of products classified under a single heading in the Customs Tariff, the whole constitutes the unit of qualification. Where a consignment consists of a number of like products which are classified under the same position, each individual product shall be assessed individually. If the packaging is included together with the product in the classification as a result of the general rules of interpretation in the Customs Tariff, the packaging must also be included in the determination of originating status.

Section 8-4-8 Accessories, spare parts and tools

Accessories, spare parts and tools that are dispatched together with a piece of equipment, machine, apparatus or means of transport shall be regarded as one product. This only applies where the accessory etc is standard equipment which is not invoiced separately.

Section 8-4-9 Goods in sets

(1)

Goods which under the Customs Tariff’s general rules of interpretation are in a set are regarded as originating goods provided all the components in the set are originating goods. A set consisting of both originating goods and non-originating goods shall be regarded as originating goods if the value of non-originating goods does not exceed 15 per cent of the ex-works price of the set.

(2)

In the EFTA-Canada Free Trade Agreement goods which under the Customs Tariff’s general rules of interpretation are in a set are regarded as originating goods provided all the components in the set, including packing materials and containers, are originating goods. A set consisting of both originating goods and non-originating goods shall be regarded as originating goods if

(a)

at least one of the components in the set or all the packing materials and the containers have originating status, and

(b)

the value of non-originating goods does not exceed 25 per cent of the ex-works price of the set.

Section 8-4-10 Neutral elements

In the consideration of the goods' originating status, account shall not be taken of the following elements used in the production and processing of the goods:

(a)

energy and fuel,

(b)

plant and equipment,

(c)

machines and tools,

(d)

any other goods which do not enter into and which are not intended to enter into the final product or the final composition of the product.

Section 8-4-11 Processing abroad before exportation from Norway

(1)

Goods originating in Norway lose their originating status if, prior to exportation from Norway, the goods are processed in a country which is not party to the free trade agreements concerned or covered by the cumulation rules in the free trade agreement concerned; see section 8-4-12.

(2)

The goods nonetheless retain their originating status provided

(a)

the goods are covered by the Customs Tariff chapters 1 to 49 and 64 to 97,

(b)

the total value added to the product as a result of processing in such countries does not exceed 10 per cent of the ex-works price of the product,

(c) the goods during processing have not had added to them non-originating goods in excess of the percentage laid down in the processing list related to the free trade agreement concerned; see section 8-4-5, and

(d) it can be proved that the re-imported goods have previously been exported from Norway.

(3) Subsection (2) does not apply to the EFTA-Canada Free Trade Agreement.

Section 8-4-12 Cumulation of origin

The following provisions concerning cumulation in free trade agreements have the force of regulations:

(a) agreement to establish the European Economic Area, the EEA Agreement, Protocol 4, Articles 2 and 3

(b) Convention concerning the establishment of the European Free Trade
Association (EFTA), Annex A, Articles 2 and 4

(c) EC-Norway Free Trade Agreement Protocol 3, Articles 2, 3 and 4

(d) EFTA-Canada Free Trade Agreement Annex C, Articles 2 and 21

(e) EFTA-Chile Free Trade Agreement Annex I, Articles 2 and 3

(f) EFTA-Egypt Free Trade Agreement Protocol B, Articles 2 , 3 and 4

(g) EFTA-Israel Free Trade Agreement Protocol B, Articles 2 , 3 and 4

(h) EFTA-Jordan Free Trade Agreement Protocol B, Articles 2, 3 and 4

(i) EFTA-Croatia Free Trade Agreement Annex III, Articles 2 and 3

(j) EFTA-Lebanon Free Trade Agreement Protocol B, Articles 2, 3 and 4

(k) EFTA-Macedonia Free Trade Agreement Protocol B, Articles 2 and 3

(l) EFTA-Morocco Free Trade Agreement Protocol B, Articles 2, 3 and 4
(m)EFTA-Mexico Free Trade Agreement Annex I, Articles 2 and 3

(n) interim EFTA-PLO Free Trade Agreement on behalf of the Palestine
Authority Protocol B, Articles 2 and 3

(o) EFTA-Southern Africa Customs Union (SACU) Free Trade Agreement Annex V, Articles 2 and 3

(p) EFTA-Singapore Free Trade Agreement Annex I, Articles 2 and 3

(q) EFTA-South Korea Free Trade Agreement Annex I, Articles 2 and 3

(r) EFTA-Tunisia Free Trade Agreement Protocol B, Articles 2, 3 and 4

(s) EFTA-Turkey Free Trade Agreement Protocol B, Articles 2, 3 and 4

(t) Norway-Faroe Islands Free Trade Agreement Annex 3, Articles 2, 3 and 4.

Section 8-4-13 Physical segregation of goods as a condition for originating status

If proof of origin is to be issued subsequently in connection with the production of goods, materials of different originating status shall be physically segregated within the warehouse. The same applies to the goods produced.

Section 8-4-14 Relaxations from the requirement of physical segregation

(1) The customs authorities may grant a production entity general permission for relaxation from the requirement of physical segregation for materials pursuant to section 8-4-13. Materials of different originating status must in such case be segregated in separate accounts (accounting segregation).

(2)

Permission for accounting segregation entails that the production entity may issue proof of originating status for produced goods corresponding to the quantity of materials with originating status pursuant to section 8-4-2 which the production entity has available at any time.

(3)

A condition for obtaining permission for accounting segregation is that

(a)

the production entity undertakes processing of goods in larger measure than mentioned in section 8-4-6,

(b)

warehousing of goods in accordance with section 8-4-13 will entail major costs or substantial inconvenience in terms of production conditions, product range etc at the production entity, and

(c)

a logistics system and an accounting system exist that ensure the customs authorities’ ability to exercise control.

(4)

The accounts in respect of accounting segregation shall be kept either such that the stock of produced goods is accounted for when the goods are completed or is accounted for when the proof of origin for the goods is issued.

(5)

Applications for permission for accounting segregation must, in addition to information on the conditions in subsection (3), contain information on whether

(a)

the production entity intends to account for produced originating goods in connection with production or sale; see subsection (4), and

(b)

the production entity intends to apply section 8-4-5 subsection (3) in connection with production (10 per cent non-originating materials or less).

(6)

Underlying documentation of the information in the accounts in respect of accounting segregation shall be retained as provided in section 4-12-1.

(7)

Section 3-1-19 applies correspondingly to withdrawal and change of the permission.

Section 8-4-15 Direct transport

(1)

Originating goods that are transported directly between countries covered by the respective free trade agreements retain their originating status.

(2)

The goods may also be transported through other countries' territories. The conditions in this respect in the free trade agreements have the force of regulations:

(a)

Agreement to establish the European Economic Area, the EEA Agreement Protocol 4, Article 12

(b)

Convention concerning the establishment of the European Free Trade
Association (EFTA), Annex A, Article 13

(c)

EC-Norway Free Trade Agreement Protocol 3, Article 12

(d)

EFTA-Canada Free Trade Agreement, Annex C, Article 14

(e)

EFTA-Chile Free Trade Agreement Annex I, Article 12

(f)

EFTA-Egypt Free Trade Agreement Protocol B, Article 13

(g)

EFTA-Israel Free Trade Agreement Protocol B, Article 13

(h)

EFTA-Jordan Free Trade Agreement Protocol B, Article 13

(i)

EFTA-Croatia Free Trade Agreement Annex III, Article 14

(j)

EFTA-Lebanon Free Trade Agreement Protocol B, Article 13

(k)

EFTA-Macedonia Free Trade Agreement Protocol B, Article 13

(l)

EFTA-Morocco Free Trade Agreement Protocol B, Article 13
(m)EFTA-Mexico Free Trade Agreement Annex I, Article 13

(n)

interim EFTA-PLO Free Trade Agreement on behalf of the Palestine
Authority Protocol B, Article 13

(o)

EFTA-Southern Africa Customs Union (SACU) Free Trade Agreement Annex V, Article 12

(p)

EFTA-Singapore Free Trade Agreement Annex I, Article 14

(q)

EFTA-South Korea Free Trade Agreement Annex I, Article 14

(r)

EFTA-Tunisia Free Trade Agreement Protocol B, Article 13

(s)

EFTA-Turkey Free Trade Agreement Protocol B, Article 13

(t)

Norway-Faroe Islands Free Trade Agreement Annex 3, Article 13.

(3)

The customs authorities may require further documentation in order for the conditions of subsection (2) to be met.

Section 8-4-16 Exhibitions

(1)

Originating goods dispatched for exhibition in a country which is not party to the free trade agreement concerned, and which after the exhibition are sold in order to be imported to a country that is party to the free trade agreement concerned shall maintain their originating status provided

(a)

an exporter has dispatched the goods from one contracting party to the country in which the exhibition has been held and exhibited it there,

(b)

this exporter has sold or by other means transferred the goods to a person in another contracting party,

(c)

the goods have been dispatched during the exhibition or immediately
afterwards and in the same condition as they were in when sent to the
exhibition, and

(d)

the goods after being sent to the exhibition have not been used for purposes other than demonstration at the exhibition.

(2)

Exhibitions that are organised for private purposes in shops and business premises with a view to sale of goods not cleared for free circulation are not covered by this section.

Section 8-4-17 Proof of origin at exportation

(1)

Upon exportation of originating goods, the following documents may be issued as documentation of the goods’ origin:

(a)

a movement certificate EUR.1 or EUR-MED, endorsed by the Norwegian customs authorities; see section 8-4-18, or

(b)

an invoice declaration; see section 8-4-19 and section 8-4-20.

(2)

Proof of origin may not be issued where temporary relief from customs duty has been granted pursuant to the Customs Act section 6-3 subsection (1) and section 6-4 subsection (1) for non-originating materials used in the production of the goods. Nor may proof of origin be issued where customs duty drawback has been granted on non-originating materials used in the production of the goods; see section 11-1-1. This does not apply where other provision is made in the respective free trade agreement.

Section 8-4-18 Movement certificate EUR.1 or EUR-MED

(1)

A movement certificate EUR.1 or EUR-MED must be completed and signed by the exporter and endorsed by the customs authorities prior to exportation.

(2)

A movement certificate may be issued after the goods are exported provided

(a)

the certificate was not issued on the date of exportation because of error, unintended negligence or because of special circumstances, or

(b)

an issued movement certificate was not accepted upon importation for
technical reasons.

(3)

The customs authorities may upon application issue a duplicate in the event of theft, loss or destruction of a movement certificate.

(4)

If originating goods are under the customs authorities' control, the original movement certificate may be replaced by one or more movement certificates provided all or some of these goods are to be forwarded elsewhere in Norway or to a country which is party to the free trade agreement concerned. The movement certificate must be endorsed by the customs authorities.

Section 8-4-19 Declaration of origin (invoice declaration)

(1)

Upon exportation of originating goods a declaration of origin (invoice declaration) may be issued by

(a)

any exporter provided the value of originating goods in the consignment does not exceed NOK 50,000,

(b)

an approved exporter irrespective of the value of the consignment; see section 8-4-20.

(2)

Upon exportation to Canada, Singapore and South Korea a declaration of origin may be issued by any exporter irrespective of the consignment's value.

(3)

The export invoice or other trade document shall be endorsed with a declaration of the goods’ origin. The declaration shall have the following wording or the equivalent in another language approved in the free trade agreement concerned: “The exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of Norwegian, or EEA, preferential origin.” The alternative ‘EEA preferential origin’ shall be used when the goods originate in the EEA and are to be exported to an EEA country. In the event of re-exportation of

goods originating in other contracting countries, the respective country shall be stated as the country of origin. The invoice declaration shall be signed by the exporter or by a person acting on behalf of the exporter.

(4)

A declaration of origin shall be issued for each consignment. In the EFTA-Canada Free Trade Agreement a declaration of origin may be issued for two or more consignments of identical originating goods to the same importer within a period of 12 months.

Section 8-4-20 Approved exporter

(1)

The customs authorities may grant an exporter general permission to issue declarations of origin irrespective of the value, see section 8-4-17, of the goods concerned (approved exporter).

(2)

The customs authorities may grant an approved exporter general permission for exemption from the requirement in section 8-4-19 of a signature on declarations of origin.

(3)

The conditions in section 3-1-18 subsection (2) apply correspondingly to permission pursuant to subsections (1) and (2). A further condition is that the exporter

(a)

frequently exports goods under a free trade agreement, and

(b)

uses Form RD 0003 to apply for permission.

(4)

Declarations of origin issued by an exporter who has been granted permission pursuant to subsection (1) or (2) shall be endorsed with the customs authorities' authorisation number.

(5)

For withdrawal or change of permission, section 3-1-19 applies correspondingly.

Section 8-4-21 Control of proof of origin

(1)

The customs authorities may require the exporter to provide documentary evidence that goods for which proof of origin has been issued are originating goods; see section 8-4-2.

(2)

If goods for which proof of origin has been issued are produced from originating materials which the exporter has purchased from other Norwegian undertakings, the customs authorities may require that documentary evidence of originating status be provided for these goods too. Such documentation may be a declaration of the goods’ origin from the supplier (supplier’s declaration).

Section 8-4-22 Supplier's declaration

(1)

A supplier's declaration of the goods' originating status may be issued for the individual consignment. The supplier's declaration shall be accompanied by an invoice or other trade document. The supplier's declaration shall have the following wording: “The supplier of the products covered by this document declares that, except where otherwise clearly indicated, these products are of Norwegian, or EEA,

preferential origin.” The alternative ‘EEA preferential origin’ shall be used when the goods originate in the EEA and are to be exported to an EEA country. In the event of delivery of goods originating in other contracting countries, the respective country shall be stated as the country of origin. The customs authorities may require the supplier to present further documentation of the goods’ status as originating goods; see section 8-4-2.

(2)

A Norwegian supplier of non-originating goods may issue a supplier's declaration showing what processing of the goods has been undertaken by the supplier, and any value added by such processing. The same applies to foreign suppliers in countries with which Norway has a free trade agreement. In the case of goods to be exported within the EEA area, a supplier's declaration may be issued that covers two or more consignments of the same type of goods, provided the supplier regularly sells goods subject to the same processing to a particular customer.

Section 8-4-23 Preservation of proof of origin etc

The preservation obligation in section 4-12-1 applies correspondingly to

(a)

exporters who issue a EUR.1 or EUR-MED movement certificate, or make out a declaration of origin,

(b)

suppliers who submit a supplier's declaration pursuant to section 8-4-22.

Origin at re-exportation -Generalised System of Preferences (GSP) for developing countries

Section 8-4-30 Conditions for preferential tariff treatment abroad upon reexportation of GSP goods from Norway

Goods from a GSP country may be eligible for preferential tariff treatment in the European Community or Switzerland upon re-exportation from Norway provided

(a)

the goods originate in a GSP country, see section 8-4-31, and

(b)

the origin is documented; see section 8-4-41 and section 8-4-42.

Section 8-4-31 Goods originating in a GSP country

(1)

The following goods are regarded as originating in a GSP country:

(a)

goods wholly produced in that country, see section 8-4-32, or

(b)

goods produced in that country from goods other than those mentioned under (a), provided the latter are sufficiently processed in the country; see section 84-33 to section 8-4-39.

(2)

Goods originating in Norway, the European Community or Switzerland and exported to a GSP country shall be regarded as originating in the GSP country if the goods are processed there in larger measure than mentioned in section 8-4-34.

(3)

In determining whether goods originate in Norway, the European Community or Switzerland, subsection (1) applies correspondingly.

Section 8-4-32 Goods wholly produced in a GSP country

(1)

Section 8-4-4 applies correspondingly to goods originating in a GSP country.

(2)

Vessels, including factory ships operating on the open sea where the catch is processed on board, shall be regarded as a part of the territory of the GSP country to which they belong provided the conditions in section 8-4-4 subsection (2) are met.

Section 8-4-33 Sufficient processing in a GSP country -processing list

(1)

Non-originating materials shall be regarded as sufficiently processed in a GSP country provided the produced goods are classified under another position in the Customs Tariff than that under which each of the employed materials is classified. The introductory remarks in the processing list (appendix 6) apply to all produced goods in which non-originating materials are used even if the latter are not subject to special provisions in the processing list, but are covered by this subsection.

(2)

Goods mentioned in columns 1 and 2 in the processing list are regarded as sufficiently processed in a GSP country if the conditions in column 3 in the processing list are met.

(3)

Even if the conditions in subsection (1) are not met, non-originating materials may nonetheless be used in the production of goods under the Customs Tariff chapters 1 to 49 and 64 to 97 providing

(a)

the total value of such materials does not exceed 10 per cent of the goods' ex-works price, and

(b)

no percentages laid down in the processing list for the maximum value of non-originating materials are exceeded.

Section 8-4-34 Insufficient processing in a GSP country

In determining what is to be regarded as insufficient processing in a GSP country, section 8-4-6 applies correspondingly.

Section 8-4-35 Regional cumulation

(1)

The ASEAN Group (Brunei, Indonesia, Lao People's Democratic Republic, Malaysia, Philippines, Singapore, Thailand and Vietnam) are exempted from the provisions concerning origin in section 8-4-31 subsection (1)(b).

(2)

If goods originating in a country that is a member of the ASEAN Group are processed in another country in the group, the goods shall be regarded as originating in the country where the last processing took place. This only applies if the value added in that country is greater than the highest value of the employed materials originating in other countries in the group, and the processing that has taken place in the country is more extensive than the treatments mentioned in section 8-4-34. By ‘value added’ is meant the goods' ex-works price minus the customs value of each of the employed originating materials from other countries in the group.

(3)

If the conditions in subsection (2) are not met, the goods shall be regarded as originating in the country in the ASEAN Group that has contributed the greatest value of the originating goods coming from other countries in the group.

(4)

Goods originating in a country in a regional group which are exported to Norway from another country in the same association without being processed there beyond the treatments mentioned in section 8-4-34 shall retain their originating status. Goods originating in a country in a regional group may, notwithstanding section 8-4-38, be transported through another country in the group, whether or not further processing takes place there.

Section 8-4-36 One product -Unit of qualification

Origin is determined for each product (the unit of qualification). What is to be regarded as one product shall be determined by reference to the classification of the product in the Customs Tariff. Section 8-4-7 applies correspondingly.

Section 8-4-37 Accessories, goods in sets, neutral elements etc

In the determination of whether GSP origin obtains, section 8-4-8 on accessories, spare parts and tools, section 8-4-9 on goods in sets and section 8-4-10 on neutral elements apply correspondingly.

Section 8-4-38 Direct transport

(1)

Originating goods that are transported directly between a GSP country and Norway retain their origin. The goods are regarded as sent directly when they

(a)

are transported without passing through other countries’ territory,

(b)

constitute a single consignment and are transported through the territory of other countries than territory belonging to the GSP country concerned, provided they have been under the customs authorities’ control, and have undergone no treatment there beyond unloading and loading or any other treatment with a view to keeping them in good condition,

(c)

are transported in pipelines through the territory of other countries,

(d)

originate in a regional group and are transported through territory belonging to other countries in the same association in cases where section 8-4-35 is applied, whether or not further processing takes place there, or

(e)

are transported through territory belonging to the European Economic Community or Switzerland, with or without temporary storage in these territories, and are thereafter re-exported to Norway or the GSP country concerned in their entirety or in the form of staggered consignments, provided they have been under the customs authorities’ control, and have undergone no treatment there beyond that mentioned in (b).

(2)

A condition for originating status is that documentary evidence can be produced of the conditions under which the goods have been stored in the country of transit.

Section 8-4-39 Exhibitions

(1)

Originating goods that are sent from a GSP country for exhibition in another country, and which after the exhibition are imported to Norway, shall upon importation be regarded as originating in the GSP country concerned when

(a)

an exporter has sent the goods directly to the country in which the exhibition was held and has exhibited them there,

(b)

this exporter has sold or by other means transferred the goods to a recipient in Norway,

(c)

the goods have been sent directly to Norway during the exhibition or immediately afterwards, in the same condition as when they were sent to the exhibition, and

(d)

the goods have not been used for purposes other than demonstration at the exhibition.

(2)

A condition for originating status is that the exhibition’s name and address are entered in the certificate of origin mentioned in section 8-5-10 subsection (2)(a).

(3)

Exhibitions in shops or business premises for private purposes with a view to sale of foreign products are not covered by this section.

Section 8-4-40 Re-importation of goods

Originating goods that are exported from a GSP country or from Norway to another country, and that are subsequently re-imported, are not regarded as originating goods unless documentary evidence can be provided to the customs authorities or other competent authorities that

(a)

the conditions in section 8-4-35 are met, or

(b)

the re-imported goods are the same goods that were exported, and that they have not undergone any processing beyond that necessary to keep them in good condition.

Section 8-4-41 Exemption from the rules of origin

(1)

The customs authorities may upon application grant an exporter in a least developed country, see Appendix 3, exemption from the rules of origin in section 8-431 subsection (1)(b) provided the development of existing industry or the establishment of new industry in that country so warrants. Permission may be granted for a period of up to two years. In the determination of whether exemption should be granted, emphasis shall inter alia be given to

(a)

what possibilities existing industry has to continue exporting to Norway,

(b)

whether there is a danger of closures of existing industry in the GSP country concerned,

(c)

whether exemption will lead to substantial investments in the GSP country's industry and whether such investments will enable the processing rules to be met after a period.

(d)

the economic and social impact of an exemption, especially with regard to employment in the GSP country concerned and in Norway.

(2)

Applications for exemption shall in addition to a description of the finished goods include information on

(a)

the type and quantity of materials originating in another country

(b)

the production process

(c)

added value

(d)

number of employees in the enterprise concerned

(e)

expected export volume to Norway

(f)

other possible materials supply sources

(g)

the length of time for which exemption is sought and the reasons for this.

Section 8-4-42 Proof of origin upon exportation of goods of GSP origin

The customs authorities may upon application issue replacement certificate Form A in connection with the re-exportation of GSP goods to the European Economic Community or Switzerland if

(a)

the origin is documented by a Form A endorsed by the customs authorities or other competent authority in a GSP country for exportation to Norway, and

(b)

the goods have been under the customs authorities' continuous control in Norway.

Section 8-4-43 Proof of origin upon exportation of goods of Norwegian origin to a GSP country

(1)

Where goods of Norwegian origin are exported to a GSP country with a view to processing, proof of origin may be issued for any subsequent importation of the produced goods to Norway, the European Community or Switzerland. If the produced goods are sent from the GSP country to the European Community or Switzerland, this does not apply to the exportation of goods covered by the Customs Tariff chapters 1 to 24 inclusive. Proof of origin may be

(a)

an EUR.1 movement certificate endorsed by the customs authorities, or

(b)

a declaration of origin (invoice declaration).

(2)

A declaration of origin may be issued where

(a)

the exporter is an approved exporter pursuant to section 8-4-20, or

(b)

the value of the originating goods in the consignment does not exceed NOK 100,000.

(3)

The customs authorities may require the exporter to provide documentary proof that the goods for which proof of origin has been issued are originating goods; see section 8-4-2.

Quota-regulated preferential tariff treatment

Section 8-4-50 Quota-regulated preferential tariff treatment

(1)

The customs authorities may grant relief from or reduction in customs duty on the following kinds of goods for specified quantities or values (quota-regulated preferential tariff treatment) in accordance with the bilateral agreement on agricultural goods between Norway and the European Community:

(a)

cuttings, unrootened, for horticultural purposes

(b)

indoor azaleas

(c)

certain pot plants, in flower

(d)

green pot plants

(e)

grass in rolls

(2)

Quota-regulated preferential tariff treatment is granted for the kinds of goods in question until the stipulated customs quota has been utilised to the full. To obtain quota-regulated preferential tariff treatment, the customs quota must be available on the importation date.

Section 8-4-51 Application for quota-regulated preferential tariff treatment

An application for quota-regulated preferential tariff treatment may be submitted in connection with clearance for free circulation or within three years after such clearance; see section 8-5-1 subsection (1). Proof of origin, invoice, freight documents etc and any licence must be available for presentation at the request of the customs authorities.

Section 8-4-52 Notification of unutilised quota

Any person who returns a consignment of goods that has received quota-regulated preferential tariff treatment shall notify the customs authorities thereof immediately.

Section 8-5 Claims for preferential tariff treatment and documentary proof of origin

Proof of origin upon importation – applicable free trade agreements

Section 8-5-1 Claims for preferential tariff treatment

(1)

Claims for preferential tariff treatment shall be presented in connection with clearance for free circulation. Claims presented subsequently confer the right to preferential tariff treatment provided

(a)

documentary proof is provided that the goods concerned met the conditions for preferential tariff treatment at the date of importation, and

(b)

the claim is launched within three years of the date of clearance for free circulation.

(2)

Claims for preferential tariff treatment shall be documented by

(a)

a valid EUR.1 or EUR-MED movement certificate, endorsed by the customs authorities or other competent authority in the country of export,

(b)

a declaration of the goods’ origin added by the exporter to an invoice or other trade document (invoice declaration), or

(c)

a declaration of the goods’ origin from the importer; see section 8-5-3.

(3)

The customs authorities may in special cases grant exemption from the requirement of presentation of proof of origin in subsection (2).

Section 8-5-2 Declaration of origin (invoice declaration)

(1)

Claims for preferential tariff treatment may be documented by means of a declaration of origin in accordance with section 8-5-1 subsection (2)(b) provided

(a)

the value of the originating goods in the consignment does not exceed NOK 50,000, or

(b)

the exporter is authorised by the customs authorities of the country of export as an approved exporter.

(2)

Section 8-4-19 subsections (2) and (3) apply correspondingly.

Section 8-5-3 Declaration from the importer

(1)

In the case of importation for private purposes, claims for preferential tariff treatment may be documented by means of a declaration of the goods’ origin from the importer in the case of goods in

(a)

small consignments from private individual to private individual with a value of NOK 4,100 or less,

(b)

personal luggage brought along by a traveller with a value of NOK 10,000 or less.

(2)

Where goods as mentioned in subsection (1)(a) are imported by post, a declaration of origin may be made out using customs declaration CN22 or CN23.

Section 8-5-4 Validity of proof of origin

(1)

Proof of origin remains valid for four months after issue.

(2)

The customs authorities may none the less accept proof of origin provided

(a)

the goods have been presented to the customs authorities within the expiry of the time limit, or the overrun of the time limit is due to extraordinary circumstances and there is no reason to doubt the goods’ origin,

(b)

there are minor errors in the way the proof of origin was drawn up or minor discrepancies between the information given in the proof of origin and information given in documents presented to the customs authorities.

Section 8-5-5 Verification of proof of origin

(1)

The customs authorities may make it a condition for preferential tariff treatment that the customs authorities of the country of export verify that the goods covered by

the proof of origin are originating goods under the free trade agreement concerned and that the proof of origin is genuine.

(2)

If the customs authorities have not received a reply to their enquiry to the customs authorities of the country of export within 10 months or the reply does not contain sufficient information to determine the goods' origin, preferential customs treatment will not be granted unless the customs authorities do not find cause to doubt the origin. In the EFTA-Canada Free Trade Agreement the time limit is 12 months.

Proof of origin upon importation from countries covered by the Generalised System of Preferences for developing countries (GSP)

Section 8-5-10 Presentation of proof of origin

(1)

Claims for preferential tariff treatment shall be presented in connection with clearance for free circulation. Claims presented subsequently only confer the right to preferential customs treatment provided

(a)

documentary proof is given that the goods concerned met the conditions for preferential tariff treatment on the date of importation, or

(b)

the claim is launched within three years of the date of clearance for free circulation.

(2)

In the case of importation of goods from GSP countries, claims for preferential tariff treatment may be documented by means of

(a)

a certificate of origin Form A issued by the exporter and endorsed by
competent authorities in the country of export,

(b)

an invoice declaration issued by the exporter; see section 8-5-11 subsection (1),

(c)

a declaration of the goods' origin from the importer or

(d)

a replacement certificate Form A issued by an exporter and endorsed by the customs authorities or other competent authority in the European Economic Community or Switzerland.

(3)

The customs authorities may in special cases grant exemption from the requirements as to presentation of proof of origin in subsection (2).

Section 8-5-11 Declaration of origin (invoice declaration) and declaration from the importer

(1)

In the case of importation of goods from GSP countries, claims for preferential tariff treatment may be documented by means of an invoice declaration provided the value of the originating goods in the consignment does not exceed NOK 100,000.

(2)

In the case of importation for private purposes from GSP countries, claims for preferential tariff treatment may be documented by means of a declaration of the goods' origin from the importer in the case of goods in

(a)

small consignments from private individual to private individual with a value of NOK 4,100 or less,

(b)

travellers’ personal luggage with a value of NOK 10,000 or less.

Section 8-5-12 Validity of proof of origin

Proof of origin remains valid for ten months after issue in the country of export. Section 8-5-4 subsection (2) applies correspondingly.

Section 8-5-13 Verification of proof of origin

(1)

The customs authorities may make it a condition for preferential tariff treatment that the customs authorities of the country of export verify that the goods covered by the proof of origin presented are originating goods and that the proof of origin is genuine.

(2)

If the customs authorities have not received a reply to their enquiry to the customs authorities of the country of export within 10 months or the reply does not contain sufficient information to determine the goods' origin, preferential customs treatment will not be granted unless the customs authorities do not find cause to doubt the origin.

Section 8-5-14 Requirements on the authorities in the GSP country

(1)

A condition for preferential tariff treatment is that the GSP country

(a)

informs Norwegian customs authorities beforehand about which authorities in the GSP country are authorised to issue, endorse and verify proofs of origin, and

(b)

assists Norwegian customs authorities in checking issued or drawn up proofs of origin.

(2)

In the event of theft, loss or destruction of a certificate of origin Form A, the authorities in the GSP country may issue a duplicate on the basis of the existing exportation documents.

(3)

If proof of origin was not issued on the date of exportation because of error, unintended negligence or other special circumstances, or it can be satisfactorily proven to the competent authorities in the GSP country that an issued proof of origin was not accepted upon importation for technical reasons, the authorities in the GSP country may issue a certificate of origin Form A after the products to which its refers are exported.

Chapter 9 Reduction of customs duty rates in the budget year

The Ministry of Agriculture and Food has laid down provisions to supplement the Customs Act section 9-1 to section 9-4. See

-regulations of 27 June 2008 no. 746 on conversion factors for materials in the determination of customs duty rates within the quotas for carbohydrate materials, oilseed and food corn and in the case of general customs duty rate reductions for protein materials and fats for compound feed,

-regulations of 22 December 2005 no. 1723 on administrative customs duty rate reductions for agricultural goods, -regulations of 5 July 2002 no. 828 on individual customs duty rate reductions and distribution of customs quotas to the canning industry,

-regulations of 21 December 2001 no. 1647 on the determination of reduced
customs duty rates in the case of imports of industrially processed agricultural
goods.

Chapter 10 Trade measures

The Ministry of Agriculture and Food has laid down provisions to supplement the Customs Act section 10-6. See regulations of 17 December 1998 no. 1448 on increases in ordinary customs duty -safeguard duty -on agricultural goods.

Chapter 11 Customs duty drawback in case of re-exportation

Section 11-1 Customs duty drawback in case of re-exportation of goods used in connection with repairs or processing

Section 11-1-1 Customs duty drawback in case of re-exportation of goods used in connection with repairs or processing

(1)

Drawback may be granted even where the goods are imported by a party other than the exporter of the goods. This also applies where processing, repairs or production are jointly undertaken by up to three business operators.

(2)

The customs authorities may in special cases extend the time limit for reexportation set out in the Customs Act.

(3)

The customs authorities may waive the Customs Act's condition concerning reexportation if the goods are destroyed under the control of or by agreement with the customs authorities. The business operator must bear the costs of such destruction.

(4)

A condition for drawback is that proof of origin pursuant to section 8-4-17 has not been issued in respect of the processed goods. However, this does not apply if

(a)

the imported input materials are not covered by the range of goods in the free trade agreement to which the exported goods (finished goods) are subject, or

(b)

the imported input materials have been imported as originating goods at a reduced customs duty rate in accordance with the free trade agreement.

Section 11-2 Customs duty drawback in case of re-exportation of goods in unchanged condition etc

Section 11-2-1 Customs duty drawback in case of re-exportation of goods in unchanged condition etc

(1)

The customs authorities may in special cases extend the time limit for reexportation set out in the Customs Act.

(2)

The customs authorities may waive the Customs Act's condition concerning reexportation if the goods are destroyed under the control of or by agreement with the customs authorities. The business operator must bear the costs of such destruction.

(3)

Goods placed in a duty-free shop at an airport (type C warehouse) are regarded as intended for exportation pursuant to the Customs Act section 11-2 subsection (1)(c).

Section 11-3 Partial customs duty drawback

Section 11-3-1 Partial customs duty drawback

The customs authorities may waive the Customs Act's condition concerning reexportation if the goods are destroyed under the control of or by agreement with the customs authorities. The business operator must bear the costs of such destruction.

Section 11-4 Re-exportation in case of error or special circumstances

Section 11-4-1 Drawback in case of error etc

(1)

Customs duty may be drawn back in respect of goods which are re-exported because they are delivered to the wrong address, wrongly ordered, delivered too late or are not in conformity with the order, if the seller has

(a)

delivered replacement goods for the said goods without cost to the buyer and the replacement goods have been cleared for free circulation, or

(b)

accepted that the goods are not in conformity with the agreement entered into between the seller and the buyer.

(2)

The customs authorities may in special cases extend the time limit for reexportation set out in the Customs Act.

(3)

The customs authorities may waive the Customs Act's condition concerning reexportation if the goods are destroyed under the control of or by agreement with the customs authorities. The business operator must bear the costs of such destruction.

Section 11-5 (Revoked) Chapter 12 Special administrative rules

Section 12-13 Binding opinions in advance Section 12-13-1 Applications for binding classification opinions

(1)

The customs authorities may upon application give a binding opinion in advance on the classification in the Customs Tariff of goods destined for

(a)

an importer of goods to Norway,

(b)

an exporter of goods to or from Norway,

(c)

a producer of goods in Norway in cases where classification of the goods has a bearing on other national provisions.

(2)

A condition for obtaining a binding classification opinion is that the application is made in writing using Form RD 0009 to the customs authorities where the applicant is domiciled. A separate application shall be made for each individual type of goods for which a classification opinion is sought. If necessary a sample of the goods concerned and any list of contents, plans, brochures or other documentation shall be presented.

Section 12-13-2 The classification opinion

(1)

A classification opinion is binding both on the person who has received the opinion and on the customs authorities.

(2)

A classification opinion is only binding on a person who has received the opinion in connection with goods imported, exported or produced by that person. The goods must be identical to the goods described in the classification opinion.

(3)

A classification opinion is binding for a period of six years from the date it was given. The opinion is only binding in respect of goods which are subject to customs treatment or produced after the classification opinion is given.

Section 12-13-3 Withdrawal of classification opinions

(1)

The customs authorities may withdraw a classification opinion if

(a)

changes are made in the Customs Tariff, the HS nomenclature, or the
associated explanatory comments,

(b)

classification decisions are made by the HS Committee of the World Customs Organisation (WCO) in regard to goods corresponding to those covered by the classification opinion, or

(c)

different classification opinions have been given for like goods.

(2)

A classification opinion is regarded as withdrawn from the date the person who received the decision is notified thereof. The person who has received the classification opinion may none the less utilise the opinion for a further six months provided documentary proof is available that it was agreed to buy or sell the goods before the classification opinion was withdrawn.

(3)

Upon withdrawal of a classification opinion the customs authorities shall issue a new opinion if sufficient information to do so is available.

Chapter 13 General provisions regarding customs control

Section 13-1Search etc conducted by the customs authorities

Section 13-1-1 Search of persons

(1)

A preliminary search of a person may be conducted by the customs authorities as a routine check. This involves searching clothes except for ordinary briefs or panties and brassiere, head including its hair and orifices, hands, feet and visible foreign objects.

(2)

If unlawful movement of goods is suspected, the customs authorities may initiate an intrusive search of a person. This may involve complete undressing and an examination of the body, as well as partial undressing to ordinary briefs or panties and brassiere. Such intrusive search shall be carried out in a screened-off area by customs personnel of the same sex as the person being searched. A search by the customs authorities may not include a search of body orifices other than in the head. The customs authorities may require the person being searched to move in a manner that enables a check to be made of whether foreign objects are attached to the body.

(3)

If the person being searched wishes to use the toilet during the search, the customs authorities may require a specific toilet to be used if unlawful movement of goods is suspected.

(4)

If the person being searched is suspected of concealing goods in his or her body, the customs authorities may ask the person being searched to provide a urine sample or faeces in a special toilet. If the person subject to the search refuses such examination, the customs authorities may ask the prosecuting authority to conduct such examination. The customs authorities may also request the prosecuting authority to conduct an internal body search. The prosecuting authority’s examinations and searches shall conform to the rules of criminal procedure.

(5)

A search shall be conducted as carefully and considerately as possible and in a manner that causes the least possible offence. Persons who attempt to evade examination may be detained by force.

(6)

If, in the case of an intrusive search pursuant to subsection (2), the person being searched requests, on the spot or within a week, that reasons be given for the suspicion, the customs authorities shall within a week provide a concise justification in writing for such intrusive search. In the justification the customs authorities shall mention the facts underlying their suspicion. They should also mention the main considerations that were crucial to the decision to undertake an intrusive search. The customs authorities are not obliged to disclose sources or search methods which on professional grounds should be treated as confidential towards the person subject to the search or to the public. A complaint lodged or a request for justification does not have suspensive effect on the search.

Section 13-1-2 Diplomatic and consular representatives etc

(1)

The following may not be examined or detained in connection with customs control:

(a)

Diplomatic and consular representatives at foreign states’ foreign service missions in Norway,

(b)

Members of the delegation of the European Commission,

(c)

Foreign NATO forces and forces from other countries participating in Partnership for Peace, personnel at NATO’s Headquarters, and persons representing NATO in Norway in other capacities,

(d)

persons holding a United Nations laissez-passer,

(e)

persons holding a letter of recommendation from a Norwegian diplomatic station (Norwegian laissez-passer),

(f)

officers of the International Atomic Energy Agency (IAEA),

(g)

representatives of the Western European Armaments Organisation; see
provisions in regulations of 14 February 1997 no. 131,

(h)

representatives of the Organisation for Security and Co-operation in Europe (OSCE); see provisions in regulations of 7 January 2000 no. 14,

(i)

representatives of the inspection group set up in accordance with the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on their Destruction of 13 January 1993 (Chemical Weapons Convention)

(2)

Nor may foreign nationals who are related to and belong to the same household as persons mentioned in subsection (1) be examined or detained in connection with customs control.

(3)

Personal luggage belonging to persons as mentioned in subsections (1) and (2) may not be examined unless there is reasonable cause to suspect that the luggage contains objects that the person is not free to bring to Norway pursuant to section 5-32, or objects that are dependent on permission from other authorities. If a check is carried out, the owner of the luggage has the right to be present.

Section 13-2 The customs authorities’ power of access outdoors

Section 13-2-1 The customs authorities’ power of access

The customs authorities shall have unimpeded access to any place in ports and airports, irrespective of security and access procedures in force for such areas. Power of access also covers buildings connected with the operation of such areas. The security and access procedures shall in such cases be adapted to the needs of the customs authorities, and the owner of the area shall bear the costs incurred in giving the customs authorities access to the area.

Section 13-3 Control of movement of goods etc

Section 13-3-1 Means of transport, luggage, postal consignments etc

(1)

Control measures may include disassembly of control objects, temporary appropriation of keys for any means of transport, removal of control objects to a suitable control facility, x-ray scanning of any means of transport and luggage, detector dog search and opening of postal consignments. Such control measures shall be carried out as carefully and considerately as possible.

(2)

Courier post to foreign states’ foreign service missions in Norway, NATO’s Headquarters in Norway, the United Nations and its agencies and organisations shall only be checked provided the Ministry of Foreign Affairs has approved that this be

done. The required courier ID must be presented in order to avoid control pursuant to this section.

(3)

Where means of transport are concerned, see also section 13-5-1.

Section 13-4 Control of documents etc

Section 13-4-1 Control of documents etc

(1)

The customs authorities decide in the individual case whether a check shall be made of documents and software, and to what extent and in what manner this shall in the event be done.

(2)

If the customs authorities in connection with such a check come into possession of surplus information, such information shall as soon as possible be expunged or returned. Insofar as practically possible, the information shall be examined at the site being checked. By ‘surplus information’ is meant information on matters of no significance for the check by the customs authorities.

Section 13-4-2 Deck logbook

The customs authorities may require presentation of the deck logbook in order to check the correctness of information given by the person in charge of a vessel or by a shipping company.

Section 13-5 Control of customs warehouses

Section 13-5-1 Control of customs warehouses etc

The customs authorities may check any means of transport that comes to or leaves a customs warehouse. The customs authorities may check all goods that arrive, are removed from or stored in a customs warehouse. The customs authorities may at any time inspect the customs warehouse accounts and the warehoused goods.

Section 13-6 Customs authorities’ power to use force

Section 13-6-1 General provisions on official acts and use of force

(1)

Any person who exercises customs authority may use force during the initiation and implementation of an official act provided this is done within the framework of the Customs Act and is otherwise deemed necessary and prudent in consideration of the seriousness of the situation, the consequences for the person against whom the use of force is directed and other circumstances.

(2)

Any person who exercises customs authority shall not employ stronger means before milder means have been tried unsuccessfully, or the situation indicates that such milder means must be assumed to be insufficient or inexpedient. The objective of the official assignment shall be sought to be achieved through information, advice, order or warning, or by initiating regulatory or preventive measures.

(3)

During the performance of his duty, any person who exercises customs authority shall be truthful, fair and impartial.

(4)

The performance of duty shall always be based on respect for the basic human rights and the dignity of the individual.

Section 13-6-2 Access by force to a means of transport, place or area

(1)

Where the customs authorities initiate and implement an official act to obtain access to a means of transport, place or area to which they have right of access or of search under the Customs Act, they shall proceed in such manner and by such means as are lawful, and as are deemed necessary and proportionate in consideration of the seriousness of the situation, the nature and purpose of the official act and other circumstances.

(2)

If the use of force results in injury to a person or damage to property, or the situation indicates that a complaint may be lodged over the customs authorities’ conduct, the person exercising customs authority shall report the matter to their superior immediately. This report shall be in writing.

Section 13-7 Duty to assist in customs control

Section 13-7-1 Duty to assist in customs control

Any person who is stopped by the customs authorities shall provide their personal details if asked to do so. Such information shall be given and such assistance rendered as the customs authorities consider necessary for the exercise of customs control. This may involve opening of luggage, assistance in unpacking, showing the goods, pointing out closed compartments etc

Section 13-7-2 Hand over of passenger information

(1)

The carrier or representative of the carrier shall when ordered to do immediately give the customs authorities any information which the customs authorities consider necessary in order to conduct a check on passengers travelling to or from Norwegian customs territory by the carrier’s means of transport. The carrier or the carrier’s representative shall also provide information on passengers registered in the ticket booking register.

(2)

The information obligation only applies to information about persons who are en route to or from the customs territory or in connection with an imminent journey from the customs territory.

(3)

The carrier shall give the customs authorities the information by providing access to a terminal in premises assigned by the customs authorities, or in another electronic format.

(4)

The customs authorities may only obtain information which is necessary for the implementation of the customs authorities’ control activity. The information may not

be transferred electronically to or directly stored on the customs authorities’ computer systems.

Chapter 14 Customs cooperation with another state

Section 14-1Enforcement of another state’s customs provisions in the control area on Norwegian territory

Section 14-1-1 Enforcement of Swedish and Finnish customs provisions on Norwegian territory

(1)

The control areas on the national border between Norway and respectively Sweden and Finland consist of the areas and stretches mentioned in section 14-2-1 and section 14-2-2.

(2)

In the control areas both Norwegian and respectively Swedish and Finnish customs authorities may carry out customs clearance and customs control in accordance with both Norwegian and respectively Swedish and Finnish customs provisions. By ‘Swedish and Finnish customs provisions’ is meant both national provisions which the customs authorities are required to enforce and corresponding EU provisions.

Section 14-2 Establishment of a special control area

Section 14-2-1 Control area along the border between Norway and Sweden

(1)

The control area’s land and sea area extends 15 kilometres in a straight line from the national border between Norway and Sweden. To the north the control area extends to the national border at Treriksrøysa between Norway, Sweden and Finland. To the south the control area extends to the point of intersection of two lines drawn respectively one nautical mile southeast of Bjørneskjær and two and a half nautical miles southwest of Sponvika.

(2)

The Norwegian side of the following railway lines with station areas belongs to the control area:

(a)

Oslo – Gothenburg

(b)

Oslo – Laxå

(c)

Trondheim – Ånge

(d)

Narvik – Luleå

(3)

The Norwegian side of the following stretches of road belongs to the control area:

(a)

Junkerdalen – Fauske

(b)

Junkerdalen – Moe

(c)

Strimasund – Tärnaby

(d)

Narvik – Luleå

(e)

Joesjö-Tärnaby

(f)

Merkenes – Arjeplog

(4)

The provisions applying to the control area also apply to other Norwegian territory if a suspect is pursued across the border of the control area in direct connection with an assumed contravention.

Section 14-2-2 Control area along the border between Norway and Finland

The control area extends seven kilometres in a straight line from the national border between Norway and Finland. To the west the control area extends to Treriksrøysa between Norway, Finland and Sweden. To the east the control area extends to the border marker at Krokfjellet.

Section 14-3 Enforcement of Norwegian customs provisions on the territory of another state

Section 14-3-1 Enforcement of Norwegian customs provisions on Swedish territory

(1)

Customs clearance and customs control in the control area in Swedish territory shall be carried out in conformity with both Norwegian and Swedish customs provisions, the Agreement of 28 October 1959 No. 1 between Norway and Sweden respecting border customs co-operation and the Agreement concerning customs cooperation between the European Community and the Kingdom of Norway.

(2)

Customs clearance and customs control may be carried out by Norwegian or Swedish customs authorities.

Section 14-3-2 Enforcement of Norwegian customs provisions on Finnish territory

(1)

Customs clearance and customs control in the control area in Finnish territory shall be carried out in conformity with both Norwegian and Finnish customs provisions, the Agreement of 10 December 1968 No. 1 between Norway and Finland respecting border customs co-operation and the Agreement of 10 April 1997 No. 1 concerning customs cooperation between the European Community and the Kingdom of Norway.

(2)

Customs clearance and customs control may be carried out by Norwegian or Finnish customs authorities. Customs control should in general only take place on international roads between the two countries.

Chapter 16 Penalties and other sanctions

Section 16-8 Forfeiture

Section 16-8-1 Repayment of seized means of payment

(1)

Means of payment which following contravention of section 3-1-2 are seized by the customs authorities pursuant to the Customs Act section 16-13, shall be returned to the person who had the means of payment with him/her upon importation or

exportation unless forfeiture takes place. Any fine imposed in connection with contravention of the provisions will be deducted prior to return.

(2)

If the customs authorities fail to make contact with the person who had the means of payment with him/her, the means of payment shall pass to the public treasury one year after the question of forfeiture was decided by the prosecuting authority.

Section 16-9 Fine in lieu of prosecution

Section 16-9-1 Issuance of fine in lieu of prosecution

(1)

The customs authorities may impose a fine on the spot or after the event in the form of a summary fine in lieu of prosecution in the cases of illegal importation mentioned in section 16-9-2. By ‘illegal importation’ is meant the importation or attempted importation of goods outside the control of the customs authorities in contravention of provisions made by or under the Customs Act.

(2)

A fine in lieu of prosecution may not be issued in respect of goods for which a special import permit is required, including drugs, medicines, weapons, live animals and meat from countries where there is a danger of infection with diseases of domestic animals. However, a fine in lieu of prosecution may be issued in connection with the illegal importation of alcoholic beverages.

Section 16-9-2 Fine in lieu of prosecution – goods and fines

(1) Illegal importation of the following goods may be settled by fines in the following amounts in lieu of prosecution:

(a) up to 5 litres of beverage of alcoholic strength from and including 22.1 per cent and not exceeding 60 per cent by volume:

No. of litres Amount of fine

1 or less NOK 300
exceeding 1 – not exceeding 2 NOK 600
exceeding 2 – not exceeding 3 NOK 1200
exceeding 3 – not exceeding 4 NOK 1900
exceeding 4 – not exceeding 5 NOK 2600

(b) up to 10 litres of beverage of alcoholic strength higher than 7.0 per cent and not exceeding 22 per cent by volume:

No. of litres Amount of fine

2 or less NOK 300
exceeding 2 – not exceeding 4 NOK 600
exceeding 4 – not exceeding 6 NOK 1200
exceeding 6 – not exceeding 8 NOK 1900
exceeding 8 – not exceeding 10 NOK 2600

(c) up to 50 litres of beverage of alcoholic strength from and including 2.5 per cent and not exceeding 7.0 per cent by volume:

No. of litres Amount of fine

10 or less NOK 300
exceeding 10 – not exceeding 20 NOK 600
exceeding 20 – not exceeding 30 NOK 1200