The goods have already crossed the border

Post-clearance declaration in Norway

A post-clearance declaration is a customs declaration filed after the fact: the goods should have been declared on import into or export out of Norway, but the declaration is missing or was never completed, so the consignment has to be declared in TVINN after the border has been crossed.

We establish what actually happened, check the documentation and file the correct declaration with Norwegian Customs in TVINN. Send us the documents you have and we will tell you where you stand.

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Both import and export
Digitoll discrepancies
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The terms

What is a post-clearance declaration?

A post-clearance declaration is a customs declaration filed after the fact: the goods should have been declared on import into or export out of Norway, but the declaration is missing or was never completed, so the consignment has to be declared in TVINN after the border has been crossed.

In Norwegian the procedure is called etterdeklarering, and the older term etterfortolling is still widely used. You may also see it described as a retrospective declaration in transport systems. Norwegian Customs distinguishes between post-clearance declaration on import and on export, but the approach is the same: the consignment is declared after the fact, with the information that should have been provided at the border.

It may be relevant when:

  • goods crossed the border without an import declaration
  • an advance declaration was filed but never completed at the border crossing
  • a consignment handled under Digitoll was not cleared correctly
  • a transit movement was not discharged properly
  • goods left Norway without a correct export declaration

Which route applies depends on how the transport was registered and what information has already reached Norwegian Customs. Two cases that look alike from the outside can end up on different tracks, so we check before we file anything.

The procedure

How a post-clearance declaration is filed

Norwegian Customs changed the procedure on 1 March 2024, for both import and export. The case is now filed as a declaration in TVINN to the Recalculation Section, through dedicated clearance units set up for the purpose. Businesses can no longer apply through the Altinn form.

Businesses have to use a customs representative. Norwegian Customs directs companies to contact a customs representative when goods need to be declared after the fact; the form route is reserved for private individuals. Access to the clearance units for post-clearance declaration was granted to representatives that already hold authorisation for electronic amendments in TVINN. That is the access we use when we file your case.

You do not need a Norwegian entity, a freight agreement with us or a system integration. We need the documents, the details of the border crossing and a power of attorney to act as your customs representative before Norwegian Customs.

Digitoll

Digitoll and post-clearance declaration

From 15 September 2026, information about the transport, the consignments and the goods must be sent digitally to Norwegian Customs before, or at the latest on, crossing the border. From 1 March 2027 the customs declaration must also be filed no later than at the border crossing, and the direct transport arrangement is discontinued.

Digitoll therefore raises the bar for the information from the haulier, the importer and the customs representative to be correct and linked together before the vehicle reaches the border. If goods cross without a correct customs declaration, a post-clearance declaration may be required.

A declaration that was never completed cannot simply be moved. If the declaration was sent to a Digitoll clearance unit in TVINN and the goods are not presented within 30 days, it is rejected automatically on day 31. Norwegian Customs then issues message code (9)985, and the declaration is treated as not submitted under section 3-3, third paragraph, of the Goods Transport Act. Moving it across to a post-clearance declaration is not enough: a new declaration has to be created and filed under the correct procedure.

It is not a substitute for Digitoll

A post-clearance declaration remedies a situation that has already arisen. It is not a planned alternative to Digitoll or to ordinary customs declaration. Failing to declare goods can constitute a breach of the duty to declare, and Norwegian Customs assesses case by case whether to impose an infringement penalty or other sanctions. That is why it pays to look into a discrepancy as soon as it is discovered rather than wait and see.

See what Digitoll requires, and which messages we send for you.

The right track

Post-clearance declaration or amendment?

A post-clearance declaration should not be confused with correcting a declaration that has already been accepted. The distinction decides both where the case goes and which time limits apply, and it is the confusion we see most often.

Which track the case belongs on, and where it is filed.
The situationWhat appliesWhere it goes
No declaration at allThe goods should have been declared on import or export, but never were.Post-clearance declaration in TVINN.
The declaration was never completedAn advance declaration or a Digitoll consignment that was not cleared at the border crossing.Normally a new declaration under the correct procedure, not a transfer of the old one.
The declaration is accepted but wrongWrong commodity code, customs value, weight or origin in an accepted declaration.An amendment, called endringsmelding in Norwegian.
The transit was not dischargedThe consignment never left the transit procedure properly.To be clarified with Norwegian Customs before anything is filed.

If it is an accepted declaration that needs correcting, the case goes as an amendment, and you may be entitled to a refund of customs duty and charges you have overpaid. Our Norwegian guide covers that route in detail: endringsmelding og omberegning (in Norwegian). If you are unsure which way your case goes, we will tell you once we have looked at it.

Documents

What we need from you

InformationWhen we need itWhat we use it for
Commercial invoiceAlways.The description of the goods, the value and the basis for the customs value.
Waybill, CMR or other transport documentAlways.Linking the consignment to the transport that actually crossed the border.
Date and place of the border crossingAlways.Establishing which procedure and which time limits apply.
Vehicle registration number and haulierFor road transport.Locating the transport in the systems of Norwegian Customs.
Details of the importer or exporterAlways.Who carries the duty to declare, and on whose behalf we file.
Description, value, currency, weight and number of packagesAlways.Classification in the customs tariff and calculation of duty and charges.
MRN, declaration ID or Digitoll referenceWhen the consignment has been through Digitoll or a transit movement.Seeing what has already reached Norwegian Customs, and what is missing.
Goods number from the customs warehouseWhen the goods have been held in a customs warehouse.Linking the declaration to the right consignment.
Proof of origin, permits and licencesFor preferential duty, licensed goods or goods under restriction.Claiming the correct rate, and establishing whether the goods may move at all.
Power of attorney to TullifyAlways.Acting as your customs representative before Norwegian Customs.
Do not have all of it? Get in touch anyway. It is usually one or two details that are missing, and it is quicker for us to spot which than for you to guess. We will tell you what to obtain and where to find it.
The process

How Tullify helps you

  1. 1

    You send us the case

    Send the documents and the details you have. If something is missing, we tell you what we need to move forward.

  2. 2

    We establish what the case is

    We check whether a post-clearance declaration, an amendment or another customs procedure is the right route in your particular case.

  3. 3

    We prepare the declaration

    We classify the goods, set the customs value and complete the declaration with the correct procedure and references.

  4. 4

    We file it in TVINN

    The declaration is filed electronically with Norwegian Customs, and we handle any questions that come back.

  5. 5

    You receive the documentation

    Once the case has been processed you get the completed documentation back, ready for your accounts.

If it is an ordinary consignment you need declared instead, we handle that too, both import customs clearance and export from Norway.

Questions & answers

Frequently asked questions

What is a post-clearance declaration?

A post-clearance declaration is a customs declaration filed after the fact: the goods should have been declared on import into or export out of Norway, but the declaration is missing or was never completed, so the consignment has to be declared in TVINN after the border has been crossed. In Norwegian it is called etterdeklarering, and you will still see the older term etterfortolling in circulation.

What is the difference between a post-clearance declaration and an amendment?

A post-clearance declaration is used when there is no completed declaration at all. An amendment, called endringsmelding in Norwegian and previously known as recalculation, corrects a declaration that has already been accepted but contains the wrong commodity code, customs value, weight or origin. If the declaration is in place and merely wrong, it is an amendment and not a post-clearance declaration.

Can Tullify handle this for a foreign company?

Yes. Norwegian Customs directs businesses to contact a customs representative when goods need to be declared after the fact, and we act as that representative. You do not need a Norwegian entity, a freight agreement with us or a system integration. We need the documents, the details of the border crossing and a power of attorney.

Can I apply through Altinn?

No. Norwegian Customs changed the procedure on 1 March 2024, and businesses can no longer submit an application for post-clearance declaration through the Altinn form. It is filed instead as a declaration in TVINN to the Recalculation Section, through dedicated clearance units. The form route remains open to private individuals only.

Does this apply if the Digitoll information is missing?

It depends on what is missing. A missing customs declaration and missing or incorrect Digitoll information are not necessarily the same discrepancy. We check the transport and the documentation before choosing the route, so that the case is filed correctly the first time.

What happens to a declaration that was never completed under Digitoll?

If the declaration was sent to a Digitoll clearance unit in TVINN and the goods are not presented within 30 days, it is rejected automatically on day 31. Norwegian Customs then issues message code (9)985, and the declaration is treated as not submitted under section 3-3, third paragraph, of the Goods Transport Act. Such a declaration cannot simply be moved to a post-clearance declaration; a new declaration has to be created and filed under the correct procedure.

Can Norwegian Customs impose a penalty?

Yes. Failing to declare goods can constitute a breach of the duty to declare, and Norwegian Customs assesses case by case whether to impose an infringement penalty or other sanctions. Filing a post-clearance declaration does not automatically trigger a penalty, but it does not guarantee that sanctions are avoided either. That is why it is better to look into the discrepancy immediately than to leave it.

How long does it take?

Processing time depends on the case, the documentation and the handling at Norwegian Customs, so we do not promise a number of days. What we do know is what drives it: complete and correct supporting documents at the time of filing is the single factor that gets a case through fastest.

Can a post-clearance declaration be used instead of Digitoll?

No. It is a way to correct a situation that has already arisen, not a planned substitute for Digitoll or for ordinary customs declaration. From 1 March 2027 the customs declaration must be filed no later than at the border crossing, and the direct transport arrangement is discontinued. Post-clearance declaration does not disappear, but it is a remedy rather than a routine.

The information on this page was checked against Norwegian Customs and the Goods Transport Act on 16 September 2026. Rules change, so get in touch and we will confirm what applies to your specific case. The Norwegian version of this page is at tullify.no/etterdeklarering.

Have goods crossed the border without being cleared?

Do not leave it. Send us the documents and we will assess whether the goods need a post-clearance declaration, and deal with Norwegian Customs for you.