Regulations to the Act on Customs Duties and Movement of Goods (Customs Regulations) Chapter 1 General provisions Section 1-3 Territorial extent of the Act
Section 1-3-1 Application of the Act to naval vessels in the customs territory - (1)
- The Customs Act section 13-3 does not apply to foreign naval vessels.
- (2)
- The Customs Act section 13-3 applies to Norwegian naval vessels which have called at foreign ports if naval authorities request the customs authorities to conduct an investigation on board.
Section 1-4 Application of the Act’s control provisions in foreign territory
Section 1-4-1 Application of the Act’s control provisions in foreign territory
The Customs Act Chapter 13 concerning customs control applies correspondingly in any control area established pursuant to the Customs Act section 14-2 to the extent that an agreement with a foreign state provides for such control.
Section 1-6 Publication of customs duty rates etc
Section 1-6-1 Publication of customs quotas in the case of quota-regulated preferential tariffs - (1)
- The Directorate of Customs and Excise publishes what types of goods, including quantities and values, are available for allocation under the respective customs quotas established nationally or in agreements entered into.
- (2)
- Annual customs quotas are published in the course of the first half of December of the preceding year. In addition, period customs quotas are published as far as possible in the course of the first half of the month preceding the start of the period concerned. New or, in the event, amended customs quotas shall be published immediately the implementation date has been fixed.
Section 1-6-2 Publication of new and amended statistical classifications
The Directorate of Customs and Excise publishes customs duty rates and tariff classifications in a suitable manner.
Section 1-7 Dating of customs duty rates
Section 1-7-1 Determination of customs duty rates - (1)
- If the customs authorities have granted permission for temporary importation and the goods are subsequently cleared for free circulation at the request of the customs debtor, customs duty shall be payable at the customs duty rate that applied when permission was granted.
- (2)
- If the customs authorities have released the goods on the basis of a provisional declaration, see section 4-20-1 subsection (4), customs duty shall be payable at the customs duty rate that applied when the goods were released.
Chapter 2 Customs debt
Section 2-1 Customs debt
Section 2-1-1 Provisions brought along and consumed on board a vessel
Customs debt arises where provisions not cleared for free circulation are disposed of in contravention of section 5-2-1.
Section 2-3 Customs debtor in the case of goods not cleared for free circulation
Section 2-3-1 Provisions brought along and consumed on board a vessel
Where provisions not cleared for free circulation are disposed of in contravention of section 5-2-1, the shipping company is also a customs debtor.
Section 2-5 Customs debt in respect of goods forwarded in accordance with international treaties on the simplification of customs procedures
Section 2-5-1 Customs debt in respect of goods forwarded in accordance with international treaties on the simplification of customs procedures - (1)
- The following Convention provisions apply as regulations with the reservations made pursuant to the Conventions:
- (a)
- Common Transit Procedure Convention (Convention of 20 May 1987 No. 1 on a common transit procedure), Appendix I, Articles 114 to 119
- (b)
- TIR Convention (Customs Convention of 14 November 1975 No. 1 on the International Transport of Goods under cover of TIR Carnets), Articles 6 to 11 with appurtenant appendices
- (c)
- ATA Convention (Customs Convention of 6 December 1961 on the A.T.A. carnet for the temporary admission of goods), Articles 6 to 8.
- (2)
- The provisions concerning liability in the ATA Convention Articles 6 to 8 apply in equal measure to goods covered by a CPD carnet from Taiwan, pursuant to agreement between the Norwegian Trade Council and the Taipei Trade, Tourism & Information Office.
Chapter 3 Traffic to and from the customs territory
Section 3-1 Obligation of notification and presentation etc
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 3-1-20 Authorisation
- (1)
- The customs authorities may upon application grant authorisation to Norwegian enterprises that are registered in the Register of Business Enterprises and meet the
conditions of section 3-1-21 to section 3-1-24. By Norwegian enterprise is meant any enterprise with its head office in Norway. An authorisation is valid for five years.
- (2)
- Authorised enterprises may be granted relaxations from customs control and relaxations from the obligation to lodge notification.
- (3)
- Enterprises with equivalent authorisation in the European Union are also deemed to be authorised in Norway.
Section 3-1-21 Condition relating to compliance with customs and tax rules in the last three years
A condition for authorisation is that the enterprise has over the past three years acted in accordance with the customs and tax legislation such that - (a)
- the enterprise, 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,
- (b)
- the customs authorities have not permanently withdrawn a previous
authorisation pursuant to section 3-1-25 subsection (1), and
- (c)
- the enterprise has not been convicted of any serious financial crime.
Section 3-1-22 Condition relating to bookkeeping system and internal control etc
A condition for authorisation is that the enterprise has in place a system of bookkeeping and internal control etc that makes it possible to carry out to customs controls such that - (a)
- the enterprise retains all information related to the accounts and other financial circumstances, transport of goods and other factors of significance for the customs authorities’ control in accordance with the Customs Act section 4-12,
- (b)
- the enterprise has in place an internal control system that prevents violations of the customs legislation,
- (c)
- the enterprise informs the employees that the customs authorities shall be alerted should circumstances arise which are of significance for the authorisation.
Section 3-1-23 Condition relating to financial solvency
A condition for authorisation is that the enterprise’s solvency can be proven for the past three years.
Section 3-1-24 Condition relating security and safety measures - (1)
- A condition for authorisation is that the enterprise has initiated security and safety measures that are geared to the nature and size of the enterprise such that
- (a)
- buildings and areas used by the enterprise are secured against undesired entry,
- (b)
- the enterprise ensures that unauthorised persons do not gain access to the goods while these are in the possession of the enterprise,
- (c)
- where applicable, the enterprise has in place procedures for the handling of goods that are dependent on special import and/or export permits,
- (d)
- the enterprise is able to clearly identify its business partners and assess them in terms of risk to the movement of goods,
- (e)
- the enterprise has in place procedures for screening prospective employees and for conducting periodic checks to ensure that the employees do not represent a security risk to the movement of goods, and
- (f)
- the enterprise has in place procedures to ensure a regular updating of its employees on the enterprise’s security and safety programme.
- (2)
- An enterprise holding a relevant international certificate shall be considered to meet the conditions of subsection (1) provided the conditions for issuing such international certificate are identical to those laid down in subsection (1).
Section 3-1-25 Withdrawal of authorisation - (1)
- The customs authorities may issue a formal warning or withdraw an entire authorisation or parts of it permanently or temporarily in the event of any breach of the conditions for authorisation or provisions of the customs legislation. In their assessment the customs authorities shall attach importance to the scale and gravity of the violation, any previous violations and other circumstances.
- (2)
- An authorisation may be withdrawn temporarily with immediate effect if the interests of national health, environment or security make this necessary.
- (3)
- The customs authorities may also withdraw authorisation if the enterprise is convicted of other serious criminal acts of a financial nature.
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 Act section 13-3 does not apply to foreign naval vessels.
- (2)
- The Customs Act section 13-3 applies to Norwegian naval vessels which have called at foreign ports if naval authorities request the customs authorities to conduct an investigation on board.
Section 1-4 Application of the Act’s control provisions in foreign territory
Section 1-4-1 Application of the Act’s control provisions in foreign territory
The Customs Act Chapter 13 concerning customs control applies correspondingly in any control area established pursuant to the Customs Act section 14-2 to the extent that an agreement with a foreign state provides for such control.
Section 1-6 Publication of customs duty rates etc
Section 1-6-1 Publication of customs quotas in the case of quota-regulated preferential tariffs Section 1-6-2 Publication of new and amended statistical classifications
The Directorate of Customs and Excise publishes customs duty rates and tariff classifications in a suitable manner.
Section 1-7 Dating of customs duty rates
Section 1-7-1 Determination of customs duty rates Section 2-1 Customs debt
Section 2-1-1 Provisions brought along and consumed on board a vessel
Customs debt arises where provisions not cleared for free circulation are disposed of in contravention of section 5-2-1.
Section 2-3 Customs debtor in the case of goods not cleared for free circulation
Section 2-3-1 Provisions brought along and consumed on board a vessel
Where provisions not cleared for free circulation are disposed of in contravention of section 5-2-1, the shipping company is also a customs debtor.
Section 2-5 Customs debt in respect of goods forwarded in accordance with international treaties on the simplification of customs procedures
Section 2-5-1 Customs debt in respect of goods forwarded in accordance with international treaties on the simplification of customs procedures Chapter 3 Traffic to and from the customs territory
Section 3-1 Obligation of notification and presentation etc
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 Section 3-1-3 Responsibility for lodging notification Section 3-1-4 Time limits for lodging notification upon importation Section 3-1-5 Time limits for lodging notification upon exportation Section 3-1-6 Information in notifications 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 Section 3-1-10 Choice of red or green channel upon importation 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 Section 3-1-14 Exemptions from the obligation to notify and present goods upon importation for commercial use Section 3-1-15 Exemptions from the obligation to notify and present goods upon exportation Section 3-1-16 Movement of goods across the national borders with Sweden and Finland Section 3-1-17 Obligation to register goods – importation Section 3-1-18 Exemptions from the requirement for movement of goods on roads with an open customs office Section 3-1-19 Withdrawal of and change in permission Authorised enterprises
Section 3-1-21 Condition relating to compliance with customs and tax rules in the last three years
A condition for authorisation is that the enterprise has over the past three years acted in accordance with the customs and tax legislation such that Section 3-1-22 Condition relating to bookkeeping system and internal control etc
A condition for authorisation is that the enterprise has in place a system of bookkeeping and internal control etc that makes it possible to carry out to customs controls such that Section 3-1-23 Condition relating to financial solvency
A condition for authorisation is that the enterprise’s solvency can be proven for the past three years.
Section 3-1-24 Condition relating security and safety measures Section 3-1-25 Withdrawal of authorisation Section 3-2-1 Destination upon arrival by vessel Section 3-2-2 Destination upon arrival by aircraft Section 3-2-3 Destination upon arrival by motor vehicle 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 Section 3-3-1 Obligation of notification upon arrival at the destination Section 3-3-2 Documents upon arrival by vessel 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 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 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 Section 3-7-2 Documents upon departure by vessel Chapter 4 Customs treatment
Section 4-1 Obligation to present goods for customs treatment
Section 4-1-1 Costs and security upon temporary storage of goods
Chapter 2 Customs debt
Notification
equipment for radio and television,
(m)goods covered by an ATA or CPD carnet,
European Union,
departure.
abroad.
departure.
Obligation of notification and presentation
Section 3-1-20 Authorisation
authorisation pursuant to section 3-1-25 subsection (1), and
Section 3-2 Destination upon arrival in the customs territory
Section 3-3 Obligation of notification upon arrival at the destination
Common provisions regarding customs treatment