Customs rules & duties
Customs rules, commodity codes and classification, customs value, customs duty and excise duties.
Customs credit for businesses
Customs credit is the scheme that lets your business defer payment of customs duty, import VAT and excise duties instead of paying on every single import. Here we explain what customs credit is, how a business applies to the Norwegian Tax Administration (Skatteetaten), which conditions and security requirements apply, what the scheme costs, and how deferred payment frees up cash in an import business.
What is customs duty? Duty, VAT and excise duty
The Norwegian word toll covers both customs clearance at the border and the customs duty on the goods themselves. Here we explain what customs duty is, the difference between customs duty, VAT and excise duty, which goods actually carry duty, and who sets and administers the various charges.
Duty relief and duty-free goods for businesses
Most goods are already free of customs duty when imported into Norway, and for the goods that do carry duty there are several lawful schemes giving duty relief or a reduced rate. Here we explain the difference between duty-free and duty relief, when goods are duty-free, and which schemes (free trade agreements, temporary importation, commercial samples, re-exportation and more) your business can use to save on customs duty.
Excise duty: what it is, which goods it applies to and who administers it
Excise duty is a collective term for the duties payable on the import, production or sale of selected goods. Here we explain what excise duty is, which categories of goods are affected, who administers them, and how excise duty enters into the calculation of your total import costs.
Norwegian Customs: role and requirements
Norwegian Customs (Tolletaten) is the state authority for the movement of goods into and out of Norway. Here we explain what Norwegian Customs is and does, the agency's role and tasks — border control, movement of goods and collection — the difference between Norwegian Customs and the Norwegian Tax Administration after excise duties and import VAT were moved, and what the agency requires of you if you import and export.