Temporary Importation into Norway – Customs Clearance
Are you bringing machinery, tools, exhibition equipment or other goods to Norway temporarily and planning to take them out of the country again?
In this situation, the goods may qualify for temporary importation (midlertidig innførsel) instead of ordinary permanent import.
Temporary importation allows certain goods to enter Norway for a limited period without permanently paying Norwegian customs duties and other import charges, provided that the applicable conditions are fulfilled.
TollAgent AS assists businesses with temporary import customs clearance in Norway, including declarations, documentation, guarantees and subsequent re-export.
What is temporary importation?
Temporary importation is a customs procedure for goods that are brought into Norway for a limited purpose and will later be re-exported from Norway.
Typical examples include:
- professional equipment,
- specialist tools,
- machinery,
- exhibition and trade fair equipment,
- demonstration products,
- equipment for cultural or sporting events,
- goods imported for testing,
- scientific instruments,
- and certain goods imported for repair.
Instead of treating the goods as a normal permanent import, they are declared under a temporary customs procedure.
The important condition is that the goods are intended to leave Norway again.
When can temporary importation be used?
Temporary importation may be appropriate when goods are brought to Norway for a specific and limited purpose.
For example, a foreign company may send specialised equipment to Norway to carry out a project for several weeks.
Because the equipment is not being sold or permanently transferred to Norway, ordinary permanent import may not be the appropriate customs procedure.
The equipment can instead be declared as a temporary import and subsequently re-exported when the project is completed.
Do I have to pay VAT and customs duty on a temporary import?
Not necessarily.
Norwegian Customs allows relief from customs duty and other taxes for qualifying temporary imports.
However, security or a guarantee is required in most cases to cover the customs duties and taxes that would become payable if the goods were not re-exported correctly.
Security may be provided through:
- a deposit,
- bank guarantee,
- customs credit account (tollkreditt),
- or ATA Carnet.
The appropriate solution depends on the type of goods and circumstances of the import.
Temporary import without a guarantee
Certain categories can qualify for temporary importation without providing security.
Norwegian Customs currently lists examples including:
- professional equipment with a value below NOK 10,000,
- motor vehicles,
- pleasure craft and private aircraft,
- containers,
- production and broadcasting equipment,
- railway equipment,
- equipment used in major accidents or natural disasters,
- and tourists’ luggage.
Specific conditions apply to these exemptions, so the fact that goods fall into one of these categories does not automatically mean that no customs formalities are required.
Example: machinery brought to Norway for a project
A Polish company receives a contract to carry out specialist work at an industrial facility in Norway.
The company needs to bring machinery and professional tools worth NOK 500,000 into Norway for two months.
The equipment remains the property of the Polish company and will return to Poland after the project.
Instead of permanently importing the equipment into Norway, a temporary import procedure may be used.
Before the equipment reaches Norway, the company provides TollAgent AS with:
- equipment list,
- values,
- serial numbers,
- commercial or pro forma invoice,
- transport documentation,
- information about the Norwegian project,
- and expected date of re-export.
We can then determine the appropriate customs procedure and prepare the temporary import declaration.
After the project is completed, the equipment must be correctly re-exported and the temporary import procedure closed.
Temporary import for trade fairs and exhibitions
Temporary importation is commonly used for goods brought to Norway for:
- exhibitions,
- trade fairs,
- demonstrations,
- conferences,
- sporting events,
- concerts,
- and other temporary events.
For example, a German manufacturer may bring demonstration machinery to an exhibition in Oslo and take it back to Germany immediately after the event.
Depending on the goods and circumstances, the company may use either a standard temporary import procedure with security or an ATA Carnet.
What is an ATA Carnet?
An ATA Carnet is an international customs document designed to simplify the temporary movement of certain goods between participating countries.
It can be used instead of a standard temporary import declaration for qualifying goods and also functions as security for potential customs duties and taxes.
Typical goods transported using an ATA Carnet include:
- professional equipment,
- sound and lighting equipment,
- musical instruments,
- testing equipment,
- commercial samples,
- exhibition materials,
- and certain sports equipment.
The ATA Carnet is issued by the authorised chamber of commerce in the country from which the goods are exported.
ATA Carnet at the Norwegian border
Having an ATA Carnet does not mean that you can simply drive through the Norwegian border.
The carnet must be correctly processed by customs.
When entering Norway, the relevant import section must be presented to Norwegian Customs.
When the goods leave Norway again, the re-export section must also be endorsed.
Norwegian Customs specifically states that the holder must stop at customs both on arrival and departure so that the carnet can be processed correctly.
If the exit procedure is not completed, there may later be difficulties proving that the goods actually left Norway.
Can ATA Carnet be used for goods sent to Norway for repair?
No.
This is an important distinction.
An ATA Carnet cannot be used when goods are temporarily imported for repair or processing.
Goods sent to Norway for repair may still qualify for a temporary customs procedure, but the appropriate declaration must be used instead of an ATA Carnet.
The same principle means that the purpose of the shipment should always be established before choosing the customs procedure.
Temporary import for repair
Imagine that a foreign company sends industrial equipment to a Norwegian workshop for repair.
The equipment is not being sold in Norway and will return to its owner abroad after the repair.
A temporary import procedure may be relevant.
However, because the goods are entering Norway specifically for repair, an ATA Carnet is not the correct solution.
The temporary import and subsequent re-export must instead be documented using the appropriate customs declarations.
What happens when the goods leave Norway?
Temporary importation does not end automatically when the goods physically leave Norway.
The customs procedure must also be correctly discharged.
The re-export must be connected to the original temporary import so that Norwegian Customs can verify that the goods that entered Norway have subsequently left the country.
This is why accurate identification of the goods is important.
For machinery and equipment, we recommend including information such as:
- serial numbers,
- model numbers,
- equipment numbers,
- detailed descriptions,
- quantity,
- and value.
This makes it easier to demonstrate that the re-exported goods are the same goods that were temporarily imported.
What if the goods stay in Norway?
If the goods are not re-exported and instead remain permanently in Norway, the temporary import procedure must be changed.
Ordinary import duties and taxes may then become payable.
The importer should not simply allow the temporary import deadline to expire.
If plans change, the customs procedure should be corrected before the deadline.
Can the temporary import period be extended?
In some circumstances, an extension may be possible.
Norwegian Customs provides procedures for requesting changes or extensions to temporary imports.
The request should be made before the existing deadline expires.
Whether an extension is accepted depends on the circumstances and the conditions applicable to the temporary import.
What documents are required?
For temporary import customs clearance, we normally require:
- commercial or pro forma invoice,
- detailed description of the goods,
- commodity codes where available,
- quantity and weight,
- value of the goods,
- serial or identification numbers,
- owner of the goods,
- Norwegian recipient or project information,
- purpose of the temporary import,
- transport documentation,
- expected period in Norway,
- and planned re-export date.
Depending on the procedure, information concerning the customs guarantee may also be required.
For foreign companies without a Norwegian organisation number, a Norwegian customs identification number (TRK) may be necessary.
FAQ – Temporary Import to Norway
Can I temporarily import equipment to Norway without paying VAT?
In qualifying cases, customs duty and taxes can be suspended or relieved, but a guarantee is normally required. The exact treatment depends on the goods and temporary import procedure.
Do I need a guarantee for temporary importation?
In most cases, yes. Norwegian Customs accepts several forms of security, including deposits, bank guarantees, customs credit and ATA Carnet. Certain categories are exempt from the security requirement.
What is an ATA Carnet?
An ATA Carnet is an international customs document used for temporary admission of qualifying goods. It also functions as security for customs duties and taxes.
Can I use ATA Carnet for machinery sent to Norway for repair?
No. ATA Carnet cannot be used when the purpose of temporary importation is repair or processing.
Can I temporarily bring professional tools to Norway?
Yes. Professional equipment and specialist tools are among the categories for which temporary importation may be relevant. The procedure depends on the value and circumstances.
What happens when the equipment leaves Norway?
The goods must be correctly re-exported and the temporary import procedure must be discharged. Simply transporting the goods out of Norway is not enough if the customs procedure remains open.
Can TollAgent AS handle temporary import customs clearance?
Yes. TollAgent AS can assist with the temporary import declaration, customs documentation and subsequent re-export procedure.
Temporarily bringing goods to Norway?
Incorrectly declaring temporary equipment as a normal permanent import can result in unnecessary taxes and additional administrative work.
At the same time, a temporary import procedure that is not correctly closed when the goods leave Norway can create customs and guarantee problems.
It is therefore best to establish the correct procedure before the transport begins.
TollAgent AS assists with:
Temporary import to Norway
Customs declarations for goods entering Norway temporarily.
Temporary re-export
Closing the procedure when goods leave Norway.
ATA Carnet guidance
Assistance with Norwegian customs procedures for goods travelling under ATA Carnet.
Import and export customs clearance
TVINN declarations for permanent imports and exports.
NCTS and transit
Customs transit procedures for goods moving between Norway and other countries.
Digitoll
Digital customs information for transports entering Norway.
TollAgent AS – Customs Agency in Norway
Phone: +47 919 07 836
Email: post@tollagent.no
Organisation number: 934 390 652
Wessels gate 4, 0165 Oslo, Norway