Tolldeklarasjon (Customs Declaration in Norway) – TollAgent AS Customs Agency

What Is a Customs Declaration in Norway? – A Simple Explanation for Businesses

A tolldeklarasjon (customs declaration) is an official document containing information about goods crossing the Norwegian border, including where the goods come from, their value, description and customs tariff code.

The information in the customs declaration is used by the Norwegian Customs Authority (Tolletaten) to determine:

• whether customs duties are payable,
• the basis for Norwegian VAT (MVA),
• whether additional documentation, permits or inspections are required.

A customs declaration is an essential part of the import and export customs clearance process in Norway.

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When Is a Customs Declaration Required in Norway?

A customs declaration is normally required when:

1) Goods Are Imported into Norway

An import declaration (IM) is prepared when goods enter Norway from another country.

2) Goods Are Exported from Norway

An export declaration (EX) is prepared when goods are exported from Norway to another country.

3) Goods Are Transported Under a Transit Procedure

For goods transported under customs transit, a T1 transit document may be required.

TollAgent AS can assist with import, export and transit customs procedures in Norway.

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Which System Is Used for Customs Declarations in Norway?

Customs declarations in Norway are submitted electronically through TVINN, the Norwegian customs declaration system.

The client normally does not work directly in TVINN. Instead, the customs agency prepares and submits the declaration electronically.

After customs clearance, the client can receive relevant documentation, such as:

• a copy of the customs declaration,
• customs clearance documentation,
• confirmation of customs clearance,
• export documentation or confirmation where applicable.

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When Does the Client Receive the Customs Declaration?

Customs processing begins once the required information and documentation have been submitted and the customs declaration has been sent electronically.

Depending on the shipment and the type of goods, customs processing may take from a few minutes to several hours. If the shipment requires additional verification, documentation or inspection, the process may take longer.

The final customs documentation may become available later.

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Why Is the Customs Declaration Important for Accounting?

For Imports

The customs declaration contains important information required for the correct accounting treatment of imported goods and Norwegian import VAT (MVA).

It provides the accounting department with information needed to:

• record the import correctly,
• determine the appropriate VAT treatment,
• reconcile customs information with invoices and transport documents,
• prepare correct VAT reporting.

For this reason, the customs declaration should be provided to the company’s accountant together with the relevant invoice and transport documentation.

For Exports

For exports, documentation confirming that the goods have left Norway is important when applying the appropriate VAT treatment for exported goods.

Insufficient export documentation may create problems in demonstrating that the conditions for zero-rated export have been met.

Keeping complete customs and transport documentation is therefore important for both customs and accounting purposes.

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Who Prepares the Customs Declaration?

A customs agency such as TollAgent AS can prepare and submit the customs declaration on behalf of the importer or exporter.

The client normally provides the documentation required for customs clearance, including:

• commercial invoice,
• transport document,
• accurate description of the goods,
• information about the value and origin of the goods,
• certificates, licences or other documents where required.

Based on this information, we prepare the appropriate customs declaration and submit it electronically.

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Customs Declarations and Altinn

Information relating to customs declarations may become available through the company’s Altinn account after the relevant reporting period.

For example, customs information relating to imports completed in May may become available through the company’s Altinn account at the beginning of June.

Remember to provide the relevant customs documentation to your accountant together with the commercial invoice and transport documents. This helps ensure that the import and Norwegian VAT are recorded correctly.

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Customs Declaration Norway – TollAgent AS Customs Agency

TollAgent AS provides professional customs clearance services in Norway for businesses and private individuals.

We assist with:

• import customs declarations,
• export customs declarations,
• T1 transit procedures,
• customs documentation,
• HS code and customs classification,
• customs clearance for goods entering or leaving Norway.

Our customs clearance services are handled remotely, allowing us to assist clients with customs procedures throughout Norway.

TollAgent AS – Customs Agency in Norway

Import, export and transit customs clearance – 100% remotely.

Mobile: +47 919 07 836
Email: post@tollagent.no
Web: www.tollagent.no
Organisation No.: 934 390 652