Customs

When goods are being exported from Norway, it is important to ensure that customs processes and requirements are observed. It is important that the exporter is familiar with the rules for exporting goods from Norway and it is also necessary to know and comply with the rules on importing goods to the recipient country.  
If you are exporting goods, Bring can provide transport and expertise in customs clearance and also carry out other customs services. Shipments must be declared for import in the following cases:

1. High-value goods. All shipments where the value of the goods exceeds NOK 5000
2. Temporary export. All shipments that require temporary export, e.g. goods sent abroad for repair and that will be returned to Norway
3. Re-export. All re-exports of goods that have been temporarily imported into Norway

Please be aware that goods valued under NOK 5000 must still be declared if they are subject to restrictions.(LINK)

Goods cannot be sent out of Norway before Norwegian Customs has authorised this. An export permit is issued when the goods have been electronically cleared through customs in TVINN. (LINK) When the Norwegian Customs have given their authorisation, the goods can be shipped.  

If your business wishes to send goods to Svalbard and Jan Mayen, it is important to be aware that although these areas belong to Norway, they are considered as foreign countries for the purpose of customs and customs clearance documentation in line with other exports. 

Customs clearance documentation to countries outside Scandinavia must be filled out in English.

Important documentation for the exporter

If your goods are to be transported from Norway without delay, the exporter must label and address the items appropriately and send us the correct customs clearance documentation. We will then carry out customs clearance and declare your goods for export.

Documents that the exporter should produce when declaring goods for export:

• A commercial invoice must always accompany the item
• Documentary evidence of origin (proof of origin, consignment note [EUR1/invoice declaration])
• Pro forma invoices are only used in special cases

As soon as the goods are declared for export, the customs clearance papers will be sent to the exporter, and the exporter is required to keep these papers for at least ten years. The customs clearance papers are important when applying to the Norwegian Tax Administration (LINK) for VAT settlement (documentation requirement in accordance with the Norwegian VAT Act).

You can find more information about the documents required for exporting goods abroad under the "Customs clearance documentation" section.

Special authorisation  

A number of products, such as foodstuffs, fish products and high-tech goods of military and strategic significance, require export authorisation (special authorisation) before they can be transported from Norway.

If you are sending goods to Norway's most important partners in the EU, the European Free Trade Association (EFTA), the US, China and Japan, special export authorisation is not usually required from the Norwegian Ministry of Foreign Affairs.(LINK)

Different countries have different rules regarding for which countries an export licence is required. As the exporter, your business is always responsible for finding out which rules apply, which means that you must know which goods you are forbidden to sell and which are subject to licence.

International trade restrictions  

A number of countries are subject to international trade restrictions. This can change at any time and, therefore, you must always keep abreast of current restrictions.  Find out if the goods you want to export are subject to trade restrictions.(LINK)

Export prohibitions may also apply to certain groups of goods in accordance with the Ministry of Foreign Affairs’ regulations.(LINK)

See what Norwegian Customs say about Exporting goods from Norway. (LINK)

Download

Commercial invoice (PDF)
Customs Invoice (Proforma invoice) (PDF)
Instructions for filling in Customs Invoice 

All international goods trade has to comply with requirements relating to commercial documentation and transport documentation. Insufficient documentation often leads to the shipment being delayed or, in the worst case, stopped. Therefore, it is important that you familiarise yourself with the requirements.

A commercial invoice is usually used in all foreign trade and forms the basis for Norwegian Customs' determination of customs and duties. The invoice will provide a detailed overview of what the shipment contains and also the terms and conditions agreed between the buyer and the seller. This is important in relation to the customs value of the goods and for correct calculation of customs and duties. The commercial invoice must include the following:

• Invoice number
• The seller’s and buyer’s name, address and VAT number/ EORI (Economic Operator Registration and Identification scheme) number (LINK)
• Location and date issued
• Number of parcels and weight
• Accurate specification of the item's contents, preferably with reference to the HS (harmonised code) number (item number/customs code number)(LINK)
• Agreed price in agreed currency
• Delivery conditions (Incoterms)(LINK)
• Other conditions associated with the sale (discounts, etc.)

Pro forma invoices are only accepted by customs authorities when the recipient is not paying for the goods (gifts, samples, free replacement goods, repairs, etc.). If pro forma invoicing is used, the stated value must reflect the actual value of the goods. Regarding documentary items that do not involve trade between two parties, a pro forma invoice with a description of contents is still required. The value field should contain the following text: "NCV" "No Commercial Value"

Documentary evidence of origin should be enclosed if your business would like customs benefits such as reduced customs or relief from customs duty for goods that are subject to customs. The exporter must document the origin of the goods with approved documentary evidence of origin such as a goods certificate or a declaration of origin from countries with which Norway has free trade agreements, and Generalised System of Preferences (GSP) certificates for imports from developing countries.

To find out which countries Norway has free trade agreements with, please go to the Norwegian Customs website.
Claims for customs benefits (preferential tariff treatment) must be submitted at the time of import and should be documented (LINK)

1. The EUR1 goods certificate (LINK) is a form that can be used by all exporters and has no value limit. The certificate should be attested by Norwegian Customs and completed in one of the official languages for the countries that are party to the agreement, or in English.
   The EUR1 goods certificate can be ordered from:
   Wittusen & Jensen as,
   Postboks 115 Kalbakken, 0902 OSLO,
   Tel.: +47 (0) 22 90 20 00,
   epost: kundeservice@wj.no
   
   or:
   
   
2. Declaration of origin (invoice declaration) (LINK) is text that the exporter adds to the invoice (or other commercial document) that documents the status of origin of the product/goods for import customs clearance in the recipient country. The declaration does not need to be attested by Norwegian Customs or any other authority.
   
   
   • If the value of the originating products is less than NOK 50,000/EUR 6000, any exporter can issue a declaration of origin
   • If the value exceeds NOK 50,000/EUR 6000, an approved/authorised exporter must issue the declaration of origin. The authorisation number must then be specified in the declaration.
   • A declaration of origin is valid for four months.
   • Example of a declaration of origin (Invoice declaration):
   • "The exporter of the products covered by this document (customs authorisation No. ........ (1).) declares that, except where otherwise clearly indicated, these products are of ........(2). preferential origin."
     
     
   • Explanation of the example:
   1. The authorisation number issued to the approved exporter by the customs authorities must be entered in brackets. If the invoice declaration is issued by an unauthorised exporter, the text in brackets should be omitted completely or this space should be left empty.
   2. This is where the products' status/country of origin should be entered. If the export is regulated by the EEA agreement and the products meet the conditions for having EEA preferential origin, "EEA" or "EØS" should be entered here.
      Please note that goods certificates and declarations of origin may have different formal requirements, wording and design, depending on which trade agreement is being used.

GSP - Generalized System of Preferences is a system that has general customs benefits for importing goods from developing countries. This means that goods that originate in a developing country can have relief from customs duty upon importation to Norway.

GSP "status of origin" should be documented upon presentation of satisfactory proof of origin. GSP proof of origin should be issued by the exporter and should normally be certified by the customs authorities or other authority for the country in question. To get GSP preferential tariff treatment, the goods must be sent directly from a GSP country to Norway via the EU or Switzerland. The original certificate should accompany goods sent directly from a GSP country. For part shipments from the EU and Switzerland, the requirements stipulate that approved replacement certificates must accompany the goods.
 
Permits and licences. Norway, like many other countries, has import and export restrictions on certain goods. A permit is required from the relevant authorities to import such goods. It is important to note that a permit must be obtained before the goods are collected from the customs warehouse or exported abroad. Norwegian Customs are in charge of border control and administer regulations on behalf of other authorities, and this affects import and export restrictions.
 
Advance notice. To increase security when moving goods, there are risk assessments and electronic advance notice requirements for moving goods to and from third countries. Moving goods between Norway and the EU is exempt from the advance notice requirements. This means that exporters and importers must attach the correct customs clearance documentation and relevant information for the goods before starting to transport them. Errors and omissions will lead to delays and extra costs.

Examples of exemption from notification requirements:

• Goods that are transported in accordance with the international postal convention
• Goods and supplies to and from facilities on the Continental Shelf