Customs clearance import Norway

1.Please refer to the customs authorities' home pages for further information about customs rules. The services provided by Posten are described here. These terms and conditions apply regardless of whether the sender/exporter pays for customs clearance services in full or in part, or whether the declared recipient (usually the importer) pays in full or in part.

2.In the absence of a written reservation, it is assumed that Posten has a general accept (Power of attorney) from the declared recipient, together with an available organization number, customs deferment account number and any necessary authorizations.

3. All requisite information for customs clearance of a shipment should be stated on the invoice and/or other documentation, e.g. waybills, certificates, licenses, import permits etc. It should be legal to import the goods, and the goods should not be subject to any import restrictions.  All customs clearance documentation should be available at the time of customs clearance.

4. The declared importer bears overall responsibility and risk for the correct and timely forwarding of the customs clearance documentation regardless of whether such documentation should be obtained from the seller/exporter, the recipient of the goods, or others. The declared recipient is also responsible for classification of the goods/customs tariff-code for the goods in order to ensure correct calculation of duties, cf. product data sheets, product value and charges and any other conditions affecting the customs value. The declared recipient is responsible for the mandatory retention of all customs clearance documentation. 

5. EDI information should satisfy the requirements of the customs authorities and should correspond to any invoices or other customs clearance documentation. If customs clearance information/commercial invoices or commodity line information is being submitted by means of EDI, the EDI documentation forms the basis of the customs clearance.

If there is missing or insufficient EDI information—meaning that Posten cannot carry out customs clearance in accordance with the EDI documentation guidelines—Posten will request the necessary additional information. Such discrepancies and extra work may result in delays and increased costs, which will be charged to the customer. If the customs authorities uncover deviations in an accounting and/or customs control in the declared recipient's value chain, the declared recipient must bear this responsibility and risk.

6. The declared recipient is responsible for providing additional information about any special conditions at the time of the import that may be significant for customs clearance, regardless of the fact that the information is coming from exporters/sellers or others.
 

Special conditions may include the following: 

• Foodstuffs from developing and/or third countries should be notified to Mattilsynet (Norwegian Food Safety Authority) 24 hours prior to being imported
• Some products may be subject to special restrictions and require the customer to apply for a separate analysis report prior to being imported
• Uplift, royalties etc.
• Goods that may not be exported, transported or imported
• Commodity form (Råvaretollskjema — RT form) from Statens Landbruks-forvaltning (Norwegian Agricultural Authority) to apply for reduced duties for the import of mixed products consisting of animal or vegetable fats or oils etc.
• Documentation of reduced duties & taxes or quotas for agricultural products with reduced or zero rated duties and/or taxes
• A permit for UTB (utsatt avgiftsbetaling) — postponed payment of taxes and/or membership of Recycling schemes such as Renas AS
• If there are deadlines attached to conditions for reduced duties & taxes or exemptions, these must be clearly stated

7. Delivery terms (Incoterms) should be listed in the invoice. These must be taken into consideration when submitting the import clearance. 

8. The declared recipient is responsible for paying duties and taxes on time, and for paying the customs clearance fee to Posten.

The declared recipient with a customs credit agreement will be charged for the applicable duties & taxes by the authorities.  If the customs credit is closed, or for some reason cannot be debited, Posten should be informed of this immediately; the same applies when the customs credit is made available again.  A declared recipient who does not have valid customs credit, is categorized as a cash payment customer, and must settle their account with Posten on a daily basis.

A declared recipient who does not have a valid customs credit account, must pay duties & taxes using Posten's daily settlement account. For duties & taxes that are invoiced via a daily settlement, the declared recipient is charged a commission for the outlay of these duties and taxes. Posten may terminate the use of our daily settlement account, if credit is withdrawn for a defined recipient. For return-shipments with daily settlements, the declared recipient will be invoiced for duties and taxes charged to Posten. The tax authorities do not refund import VAT for registered companies, and the company itself must deduct the VAT from its monthly/regular tax settlement.

9. For returns/re-export of shipments, the declared recipient must ensure that the correct customs documentation is attached. This applies regardless of whether some or all of the shipment is being returned. The declared recipient or importer is responsible for applying for a correction/refund of duties & taxes, and to check whether the VAT is deductible or not.

10. With reference to point 8 of these terms and conditions, the declared recipient is responsible for submitting the correct customs documentation and bears the responsibility and risk for paying duties & taxes. If there are errors in the customs documentation resulting in incorrect customs clearance or delays, Posten is not responsible for any claims for duties & taxes (customs liability according to the Norwegian Customs Act) regardless of the cause. If Posten should receive claims for duties & taxes, the declared recipient shall compensate Posten for these claims.

11. Errors or omissions in Posten's services that are caused by Posten's failure to execute customs clearance services in accordance with the usual correct professional standards, Posten's liability is limited to the declared recipient's documented direct costs caused by the error or omission. Compensation will not be given for the value of the goods or their depreciation in value unless and insofar as Posten has performed transport services and when Posten's transport terms and conditions apply.

Posten is not responsible for indirect or consequential losses as a result of inadequate customs clearance services. There will be no compensation for insufficient payment of duties & taxes, including surcharges. Furthermore, Posten's responsibility for customs services is limited to NOK 10,000 per assignment and up to a total of NOK 50,000 if the same error is of significance for several assignments for the same importer or exporter.

12. Norwegian law applies to assignments. Disputes that cannot be resolved amicably shall be resolved by the ordinary courts, with Oslo District Court acting as the legal venue.