- Chapter 1 General provisions
- Chapter 2 Customs debt
- Chapter 3 Traffic to and from the customs territory
- Chapter 4 Customs treatment
- Chapter 5 Relief from customs duty
- Chapter 6 Relief from customs duty for goods that are to be reexported
- Chapter 7 Basis for calculating custom duty
- Chapter 8 Preferential tariffs
- Chapter 9 Reduction of customs duty rates in the budget year
- Chapter 10 Trade measures
- Chapter 11 Customs duty drawback in case of re-exportation
- Chapter 12 Special administrative rules
- Chapter 13 General provisions regarding customs control
- Chapter 14 Customs cooperation with another state
- Chapter 15 Detention of goods that violate intellectual property rights
- Chapter 16 Penalties and other sanctions
- Chapter 17 Commencement, transitional provisions and repeal and amendment of other Acts
The Act on Customs Duties and Movement of Goods (Customs Act)
21. December 2007 No. 119
Cf. the previous Act of 10 June 1966 No. 5 on Customs (Customs Act).
Chapters
Chap. 1 General provisions
Chap. 2 Customs debt
Chap. 3 Traffic to and from the customs territory
Chap. 4 Customs treatment
I. Common provisions regarding customs treatment
II. Obligation to declare goods
III. Customs clearance
IV. Storage of goods not cleared for free circulation
Chap. 5 Relief from customs duty
Chap. 6 Relief from customs duty for goods that are to be re-exported
Chap. 7 Basis for calculating customs duty
I. Common provisions regarding the basis of calculation
II. Special provisions regarding the customs value of goods Chap. 8 Preferential tariffs Chap. 9 Reduction of customs duty rates in the budget year Chap. 10 Trade measures Chap. 11 Drawback in case of re-exportation Chap. 12 Special administrative rules Chap. 13 General provisions regarding customs control Chap. 14 Customs cooperation with another state Chap. 15 Detention of goods that violate intellectual property rights Chap. 16 Penal provisions and other sanctions Chap. 17 Commencement, transitional provisions and repeal and amendment of
other Acts
Chapter 1 General provisions
Section 1-1 Definitions
In this Act the following definitions shall apply:
a) Vessel: Any means of transport by water.
b) Internal transit: Forwarding of goods not cleared for free circulation within the
customs territory.
c) Clearance for free circulation: Customs treatment whereby goods not cleared for free circulation are released from the supervision of the customs authorities and may be disposed of freely
d) Person in charge: The person who in each individual case is in command of a
means of transport.
e) Aircraft: Any means of transport by air.
f) Customs duty: Mandatory payment to the Treasury as provided by the Storting
resolution on customs duties and by this Act.
g) Customs warehouse: Place approved by the customs authorities for storage of
goods not cleared for free circulation
h) Customs clearance: Any customs treatment whereby the customs authorities grant permission for: - goods to be cleared for free circulation,
- the internal transit of goods,
- the external transit of goods,
- the exportation of goods, or
- goods to be otherwise disposed of without being cleared for free circulation.
i) Customs territory: The Norwegian mainland and appurtenant territorial waters, but not Svalbard, Jan Mayen or Norwegian dependencies. j) Customs debtor: Any person liable for payment of a customs debt in respect of goods that have or have not been cleared for free circulation.
k) External transit: Carriage of goods under the control of the customs authorities between two places, where at least one national border is crossed in the course of such carriage.
l) Means of transport: Any device that can be used for the carriage of goods.
m) Goods: Any items that are treated as goods pursuant to the Storting resolution on customs duties. n) Movement of goods: The act of importing goods to, or exporting goods from the customs territory.
Section 1-2 The scope and extent of the Act – obligation to pay customs duty and other taxes - (1)
- This Act shall apply to any goods imported to or exported from the customs territory.
- (2)
- When goods are imported, customs duty shall be payable to the Treasury in accordance with the provisions laid down in this Act, and the rates determined in the Storting resolution on customs duties.
- (3)
- When goods are imported, taxes shall be payable to the Treasury in accordance with the provisions laid down in:
a) the Act of 19 June 1969 No. 66 on Value-Added Tax and the Storting resolution on value-added tax, and
b) the Act of 19 May 1933 No. 11 on special taxes and the Storting resolution on
special taxes.
Section 1-3 Territorial extent of the Act - (1)
- This Act shall apply in the customs territory.
- (2)
- The provisions of the Act regarding controls and customs border cooperation shall also apply in the contiguous zone beyond Norway’s territorial waters.
- (3)
- The Ministry may make regulations concerning the applicability of the Act pursuant to subsections (1) and (2), including the extent to which the individual provisions shall apply:
a) to traffic to and from drilling platforms, extraction facilities and the like at sea, in connection with the exploration for and exploitation of undersea natural deposits, and
b) in areas established pursuant to Chapter 14 that are subject to special controls.
Section 1-4 Application of the Act’s control provisions in foreign territory - (1)
- The provisions of the Act regarding control may be applied in the territory of another state to the extent allowed by treaty with the state concerned.
- (2)
- Application of the Act in foreign territory shall be made known by the Ministry in regulations.
- (3)
- The Ministry may make regulations concerning the application of the Act in foreign territory pursuant to this section, including determining that the customs authorities shall make the contents of the regulations known to the public by means of posted notices or in another manner, at customs offices located in or near the border area in question.
Section 1-5 Responsibilities of the customs authorities under this Act
(1) The customs authorities shall:
a) calculate and determine customs duty in accordance with this Act and pursuant to applicable customs duty rates,
b) calculate and determine other taxes to the extent that this follows from a statute or instructions,
c) control the movement of goods to and from the customs territory, and compliance with applicable statutory provisions regarding the movement of goods.
(2) The Ministry may make regulations concerning the organisation of the customs service and the responsibilities of the customs authorities pursuant to this Act, including in regard to the cooperation of the customs authorities with other administrative agencies.
Section 1-6 Publication of customs duty rates, etc.
(1) The Ministry shall in a suitable manner publish:
a) the ordinary customs duty rates and preferential duty rates that apply for the
budget year, as determined by the Storting,
b) administrative decisions in the budget year regarding general changes in the customs duty rates determined by the Storting. This shall apply correspondingly to the allocation of import rights by auction or in another manner pursuant to Chapter 9, and
c) new or amended tariff classifications. - (2)
- Publication in the Norwegian Law Gazette pursuant to section 38 of the Public Administration Act may be waived in the case of information published pursuant to this section.
- (3)
- The Ministry may make regulations concerning the publication of customs duty rates and tariff classifications. Chapter VII of the Public Administration Act on Regulations shall not apply.
Section 1-7 Dating of customs duty rate - (1)
- Unless otherwise provided in this section, customs duty shall be payable in accordance with the customs duty rate that applies at the date a fully completed declaration is received by the customs authorities.
- (2)
- In the case of goods released prior to clearance for free circulation, customs duty
shall be payable in accordance with the customs duty rate that applied at the date the goods were released.
- (3)
- In the case of goods declared before they are imported, customs duty shall nonetheless be payable in accordance with the customs duty rate that applied at the date of importation.
- (4)
- In the case of illegally imported goods, customs duty shall be payable in accordance with the customs duty rate that applied at the date of importation.
- (5)
- In the event of illegal disposal of goods that have been exempted from customs duty pursuant to Chapter 6, customs duty shall be payable in accordance with the customs duty rate that applied when the exemption was granted. In other cases of illegal disposal of goods, customs duty shall be payable in accordance with the customs duty rate that applied when the illegal disposal commenced. However, the customs duty rate shall not be lower than the rate that would have been applied in the event of lawful action.
- (6)
- The Ministry may make regulations with supplementary provisions regarding dating pursuant to this section.
Section 1-8 Relationship to the Public Administration Act
The Public Administration Act shall apply to the activities of the customs authorities unless otherwise provided in this Act.
Chapter 2 Customs debt
Section 2-1 Customs debt - (1)
- Customs debt is an obligation to pay customs duty.
- (2)
- A customs debt in respect of goods being cleared for free circulation is incurred when:
a) the goods are cleared for free circulation, or
b) the conditions for relief from or reduction of customs duty are no longer fulfilled.
(3) In the case of goods not cleared for free circulation, a customs debt is incurred when:
a) the conditions for temporary relief from customs duty are no longer fulfilled, or
b) the obligations imposed by the Act in connection with the importation, transport, storage or other disposal of the goods are not complied with.
(4) The Ministry may make regulations concerning when a customs debt is incurred pursuant to this section.
Section 2-2 Customs debtor in the case of goods cleared for free circulation - (1)
- In the case of goods being cleared for free circulation, the declared consignee of the goods is the customs debtor.
- (2)
- Where the declared consignee represents another legal or physical person, the person represented is also a customs debtor.
- (3)
- Any person who in connection with the declaration of goods has provided information that leads to non-collection of all or part of a customs debt is a customs debtor in addition to the consignee, if the person concerned knew or ought to have known that the information was incorrect.
- (4)
- The Ministry may make regulations concerning who is a customs debtor pursuant to this section.
Section 2-3 Customs debtor in the case of goods not cleared for free circulation - (1)
- If the conditions for temporary relief from customs duty pursuant to Chapter 6 are not fulfilled, the person responsible for fulfilling the conditions is a customs debtor.
- (2)
- If the obligations imposed by this Act in connection with importation, transport, storage or other disposal of goods are not complied with, the person responsible for complying with the obligations is a customs debtor.
- (3)
- Any person who has abetted the failure to comply with the obligations or conditions is also a customs debtor, if the abetter knew or ought to have known of the non-compliance.
- (4)
- Any person who has acquired or stored the goods is also a customs debtor if, at the time the goods were received, the person concerned knew or ought to have known of the non-compliance with the obligations or conditions.
- (5)
- The Ministry may make regulations concerning who is a customs debtor pursuant to this section.
Section 2-4 Joint and several liability for customs debt - (1)
- Where several customs debtors have incurred one and the same customs debt, they shall be jointly and severally liable to the customs authorities.
- (2)
- The Ministry may make regulations concerning joint and several liability for customs debt pursuant to this section.
Section 2-5 Customs debt in respect of goods forwarded in accordance with international treaties on the simplification of customs procedures - (1)
- In the case of goods not cleared for free circulation which are permitted to be forwarded in accordance with international treaties on the simplification of customs procedures to which Norway has acceded, the guarantor has an obligation to pay customs duty if the goods are disposed of in breach of the permit.
- (2)
- The liability of the guarantor pursuant to subsection (1) shall apply regardless of the other provisions regarding customs debt in this chapter.
- (3)
- The Ministry may make regulations concerning the obligation of the guarantor to pay customs duty pursuant to this section.
Chapter 3 Traffic to and from the customs territory
Section 3-1 Obligation of notification and presentation - (1)
- Any person who brings goods into or out of the customs territory has an obligation to notify the customs authorities of this, and to present the goods, or submit a statement of goods, for examination. The same applies to the obligation to register the goods.
- (2)
- The obligation to give notice of, present, submit a statement of and register goods pursuant to subsection (1) shall not, however, apply to any person who is merely bringing goods that:
a) at the time of importation are duty-free and tax-free luggage pursuant to section
5-1 (1) (a), and section 6-1 (1) (a), and that may be imported without special
permits, or
b) at the time of exportation are exempt from the obligation of declaration pursuant to section 4-11, and that may be exported without special permits. - (3)
- The customs authorities may introduce simplified procedures in respect of the obligations pursuant to subsections (1) and (2) at border crossing points, ferry terminals, airports and other points of entry, if the circumstances permit.
- (4)
- The Ministry may make regulations concerning the obligations pursuant to this section, including in regard to when and how notification shall be given and what such notification shall contain, advance notification and exemption from the obligations.
Section 3-2 Destination upon arrival in the customs territory - (1)
- The person in charge of a means of transport that arrives in the customs territory en route to a place in the realm has an obligation to ensure that the means of transport goes directly to a place where the customs authorities are stationed, unless the permission of the customs authorities to go somewhere else has been obtained in advance.
- (2)
- The customs authorities may order the person in charge of a vessel or an aircraft to follow specific flight paths or navigation fairways, and may order the person in charge of a motor vehicle en route to or from the customs territory to follow specific routes.
- (3)
- The Ministry may make regulations concerning obligations for the person in charge of a means of transport pursuant to this section, including in regard to procedures for obtaining permits, flight paths and navigation fairways, and exemption from such obligations.
Section 3-3 Obligation of notification upon arrival at the destination - (1)
- The person in charge of a vessel or an aircraft that arrives at a place in the customs territory has an obligation to notify the customs authorities of his arrival as soon as possible. A corresponding obligation of notification may be imposed on the person in charge of a motor vehicle or a train. Notification may be given by other persons on behalf of the person in charge.
- (2)
- The Ministry may make regulations concerning the notification obligation pursuant to subsection (1), including in regard to when and how notification shall be given, the contents of such notification and exemption from the notification obligation.
Section 3-4 Unloading - (1)
- Goods must not be unloaded or otherwise removed from a means of transport that has arrived in the customs territory until the customs authorities have given permission to do so. If goods are unloaded in an emergency, the person in charge has an obligation to notify the customs authorities of the unloading as soon as possible.
- (2)
- The person in charge of a means of transport that arrives in the customs territory, or the person acting on his behalf, has an obligation to immediately register any goods that he has brought with him pursuant to applicable provisions.
- (3)
- The Ministry may make regulations concerning unloading and registration pursuant to this section, including prescribing that unloading may only take place at
specific places, at specific times or in specific areas, and regarding the exemption from the obligation to obtain permission prior to unloading pursuant to subsection (1).
Section 3-5 Loading -
21. December 2007 No. 119
Cf. the previous Act of 10 June 1966 No. 5 on Customs (Customs Act).
Chapters
Chap. 1 General provisions
Chap. 2 Customs debt
Chap. 3 Traffic to and from the customs territory
Chap. 4 Customs treatment
I. Common provisions regarding customs treatment
II. Obligation to declare goods
III. Customs clearance
IV. Storage of goods not cleared for free circulation
Chap. 5 Relief from customs duty
Chap. 6 Relief from customs duty for goods that are to be re-exported
Chap. 7 Basis for calculating customs duty
I. Common provisions regarding the basis of calculation
II. Special provisions regarding the customs value of goods Chap. 8 Preferential tariffs Chap. 9 Reduction of customs duty rates in the budget year Chap. 10 Trade measures Chap. 11 Drawback in case of re-exportation Chap. 12 Special administrative rules Chap. 13 General provisions regarding customs control Chap. 14 Customs cooperation with another state Chap. 15 Detention of goods that violate intellectual property rights Chap. 16 Penal provisions and other sanctions Chap. 17 Commencement, transitional provisions and repeal and amendment of
other Acts
Chapter 1 General provisions
Section 1-1 Definitions
In this Act the following definitions shall apply:
a) Vessel: Any means of transport by water.
b) Internal transit: Forwarding of goods not cleared for free circulation within the
customs territory.
c) Clearance for free circulation: Customs treatment whereby goods not cleared for free circulation are released from the supervision of the customs authorities and may be disposed of freely
d) Person in charge: The person who in each individual case is in command of a
means of transport.
e) Aircraft: Any means of transport by air.
f) Customs duty: Mandatory payment to the Treasury as provided by the Storting
resolution on customs duties and by this Act.
g) Customs warehouse: Place approved by the customs authorities for storage of
goods not cleared for free circulation
h) Customs clearance: Any customs treatment whereby the customs authorities grant permission for: - goods to be cleared for free circulation,
- the internal transit of goods,
- the external transit of goods,
- the exportation of goods, or
- goods to be otherwise disposed of without being cleared for free circulation.
i) Customs territory: The Norwegian mainland and appurtenant territorial waters, but not Svalbard, Jan Mayen or Norwegian dependencies. j) Customs debtor: Any person liable for payment of a customs debt in respect of goods that have or have not been cleared for free circulation.
k) External transit: Carriage of goods under the control of the customs authorities between two places, where at least one national border is crossed in the course of such carriage.
l) Means of transport: Any device that can be used for the carriage of goods.
m) Goods: Any items that are treated as goods pursuant to the Storting resolution on customs duties. n) Movement of goods: The act of importing goods to, or exporting goods from the customs territory.
Section 1-2 The scope and extent of the Act – obligation to pay customs duty and other taxes - (1)
- This Act shall apply to any goods imported to or exported from the customs territory.
- (2)
- When goods are imported, customs duty shall be payable to the Treasury in accordance with the provisions laid down in this Act, and the rates determined in the Storting resolution on customs duties.
- (3)
- When goods are imported, taxes shall be payable to the Treasury in accordance with the provisions laid down in:
a) the Act of 19 June 1969 No. 66 on Value-Added Tax and the Storting resolution on value-added tax, and
b) the Act of 19 May 1933 No. 11 on special taxes and the Storting resolution on
special taxes.
Section 1-3 Territorial extent of the Act - (1)
- This Act shall apply in the customs territory.
- (2)
- The provisions of the Act regarding controls and customs border cooperation shall also apply in the contiguous zone beyond Norway’s territorial waters.
- (3)
- The Ministry may make regulations concerning the applicability of the Act pursuant to subsections (1) and (2), including the extent to which the individual provisions shall apply:
a) to traffic to and from drilling platforms, extraction facilities and the like at sea, in connection with the exploration for and exploitation of undersea natural deposits, and
b) in areas established pursuant to Chapter 14 that are subject to special controls.
Section 1-4 Application of the Act’s control provisions in foreign territory - (1)
- The provisions of the Act regarding control may be applied in the territory of another state to the extent allowed by treaty with the state concerned.
- (2)
- Application of the Act in foreign territory shall be made known by the Ministry in regulations.
- (3)
- The Ministry may make regulations concerning the application of the Act in foreign territory pursuant to this section, including determining that the customs authorities shall make the contents of the regulations known to the public by means of posted notices or in another manner, at customs offices located in or near the border area in question.
Section 1-5 Responsibilities of the customs authorities under this Act
(1) The customs authorities shall:
a) calculate and determine customs duty in accordance with this Act and pursuant to applicable customs duty rates,
b) calculate and determine other taxes to the extent that this follows from a statute or instructions,
c) control the movement of goods to and from the customs territory, and compliance with applicable statutory provisions regarding the movement of goods.
(2) The Ministry may make regulations concerning the organisation of the customs service and the responsibilities of the customs authorities pursuant to this Act, including in regard to the cooperation of the customs authorities with other administrative agencies.
Section 1-6 Publication of customs duty rates, etc.
(1) The Ministry shall in a suitable manner publish:
a) the ordinary customs duty rates and preferential duty rates that apply for the
budget year, as determined by the Storting,
b) administrative decisions in the budget year regarding general changes in the customs duty rates determined by the Storting. This shall apply correspondingly to the allocation of import rights by auction or in another manner pursuant to Chapter 9, and
c) new or amended tariff classifications. - (2)
- Publication in the Norwegian Law Gazette pursuant to section 38 of the Public Administration Act may be waived in the case of information published pursuant to this section.
- (3)
- The Ministry may make regulations concerning the publication of customs duty rates and tariff classifications. Chapter VII of the Public Administration Act on Regulations shall not apply.
Section 1-7 Dating of customs duty rate - (1)
- Unless otherwise provided in this section, customs duty shall be payable in accordance with the customs duty rate that applies at the date a fully completed declaration is received by the customs authorities.
- (2)
- In the case of goods released prior to clearance for free circulation, customs duty
shall be payable in accordance with the customs duty rate that applied at the date the goods were released.
- (3)
- In the case of goods declared before they are imported, customs duty shall nonetheless be payable in accordance with the customs duty rate that applied at the date of importation.
- (4)
- In the case of illegally imported goods, customs duty shall be payable in accordance with the customs duty rate that applied at the date of importation.
- (5)
- In the event of illegal disposal of goods that have been exempted from customs duty pursuant to Chapter 6, customs duty shall be payable in accordance with the customs duty rate that applied when the exemption was granted. In other cases of illegal disposal of goods, customs duty shall be payable in accordance with the customs duty rate that applied when the illegal disposal commenced. However, the customs duty rate shall not be lower than the rate that would have been applied in the event of lawful action.
- (6)
- The Ministry may make regulations with supplementary provisions regarding dating pursuant to this section.
Section 1-8 Relationship to the Public Administration Act
The Public Administration Act shall apply to the activities of the customs authorities unless otherwise provided in this Act.
Chapter 2 Customs debt
Section 2-1 Customs debt - (1)
- Customs debt is an obligation to pay customs duty.
- (2)
- A customs debt in respect of goods being cleared for free circulation is incurred when:
a) the goods are cleared for free circulation, or
b) the conditions for relief from or reduction of customs duty are no longer fulfilled.
(3) In the case of goods not cleared for free circulation, a customs debt is incurred when:
a) the conditions for temporary relief from customs duty are no longer fulfilled, or
b) the obligations imposed by the Act in connection with the importation, transport, storage or other disposal of the goods are not complied with.
(4) The Ministry may make regulations concerning when a customs debt is incurred pursuant to this section.
Section 2-2 Customs debtor in the case of goods cleared for free circulation - (1)
- In the case of goods being cleared for free circulation, the declared consignee of the goods is the customs debtor.
- (2)
- Where the declared consignee represents another legal or physical person, the person represented is also a customs debtor.
- (3)
- Any person who in connection with the declaration of goods has provided information that leads to non-collection of all or part of a customs debt is a customs debtor in addition to the consignee, if the person concerned knew or ought to have known that the information was incorrect.
- (4)
- The Ministry may make regulations concerning who is a customs debtor pursuant to this section.
Section 2-3 Customs debtor in the case of goods not cleared for free circulation - (1)
- If the conditions for temporary relief from customs duty pursuant to Chapter 6 are not fulfilled, the person responsible for fulfilling the conditions is a customs debtor.
- (2)
- If the obligations imposed by this Act in connection with importation, transport, storage or other disposal of goods are not complied with, the person responsible for complying with the obligations is a customs debtor.
- (3)
- Any person who has abetted the failure to comply with the obligations or conditions is also a customs debtor, if the abetter knew or ought to have known of the non-compliance.
- (4)
- Any person who has acquired or stored the goods is also a customs debtor if, at the time the goods were received, the person concerned knew or ought to have known of the non-compliance with the obligations or conditions.
- (5)
- The Ministry may make regulations concerning who is a customs debtor pursuant to this section.
Section 2-4 Joint and several liability for customs debt - (1)
- Where several customs debtors have incurred one and the same customs debt, they shall be jointly and severally liable to the customs authorities.
- (2)
- The Ministry may make regulations concerning joint and several liability for customs debt pursuant to this section.
Section 2-5 Customs debt in respect of goods forwarded in accordance with international treaties on the simplification of customs procedures - (1)
- In the case of goods not cleared for free circulation which are permitted to be forwarded in accordance with international treaties on the simplification of customs procedures to which Norway has acceded, the guarantor has an obligation to pay customs duty if the goods are disposed of in breach of the permit.
- (2)
- The liability of the guarantor pursuant to subsection (1) shall apply regardless of the other provisions regarding customs debt in this chapter.
- (3)
- The Ministry may make regulations concerning the obligation of the guarantor to pay customs duty pursuant to this section.
Chapter 3 Traffic to and from the customs territory
Section 3-1 Obligation of notification and presentation - (1)
- Any person who brings goods into or out of the customs territory has an obligation to notify the customs authorities of this, and to present the goods, or submit a statement of goods, for examination. The same applies to the obligation to register the goods.
- (2)
- The obligation to give notice of, present, submit a statement of and register goods pursuant to subsection (1) shall not, however, apply to any person who is merely bringing goods that:
a) at the time of importation are duty-free and tax-free luggage pursuant to section
5-1 (1) (a), and section 6-1 (1) (a), and that may be imported without special
permits, or
b) at the time of exportation are exempt from the obligation of declaration pursuant to section 4-11, and that may be exported without special permits. - (3)
- The customs authorities may introduce simplified procedures in respect of the obligations pursuant to subsections (1) and (2) at border crossing points, ferry terminals, airports and other points of entry, if the circumstances permit.
- (4)
- The Ministry may make regulations concerning the obligations pursuant to this section, including in regard to when and how notification shall be given and what such notification shall contain, advance notification and exemption from the obligations.
Section 3-2 Destination upon arrival in the customs territory - (1)
- The person in charge of a means of transport that arrives in the customs territory en route to a place in the realm has an obligation to ensure that the means of transport goes directly to a place where the customs authorities are stationed, unless the permission of the customs authorities to go somewhere else has been obtained in advance.
- (2)
- The customs authorities may order the person in charge of a vessel or an aircraft to follow specific flight paths or navigation fairways, and may order the person in charge of a motor vehicle en route to or from the customs territory to follow specific routes.
- (3)
- The Ministry may make regulations concerning obligations for the person in charge of a means of transport pursuant to this section, including in regard to procedures for obtaining permits, flight paths and navigation fairways, and exemption from such obligations.
Section 3-3 Obligation of notification upon arrival at the destination - (1)
- The person in charge of a vessel or an aircraft that arrives at a place in the customs territory has an obligation to notify the customs authorities of his arrival as soon as possible. A corresponding obligation of notification may be imposed on the person in charge of a motor vehicle or a train. Notification may be given by other persons on behalf of the person in charge.
- (2)
- The Ministry may make regulations concerning the notification obligation pursuant to subsection (1), including in regard to when and how notification shall be given, the contents of such notification and exemption from the notification obligation.
Section 3-4 Unloading - (1)
- Goods must not be unloaded or otherwise removed from a means of transport that has arrived in the customs territory until the customs authorities have given permission to do so. If goods are unloaded in an emergency, the person in charge has an obligation to notify the customs authorities of the unloading as soon as possible.
- (2)
- The person in charge of a means of transport that arrives in the customs territory, or the person acting on his behalf, has an obligation to immediately register any goods that he has brought with him pursuant to applicable provisions.
- (3)
- The Ministry may make regulations concerning unloading and registration pursuant to this section, including prescribing that unloading may only take place at
specific places, at specific times or in specific areas, and regarding the exemption from the obligation to obtain permission prior to unloading pursuant to subsection (1).
Section 3-5 Loading -
Chapters
Chap. 1 General provisions
Chap. 2 Customs debt
Chap. 3 Traffic to and from the customs territory
Chap. 4 Customs treatment
I. Common provisions regarding customs treatment
II. Obligation to declare goods
III. Customs clearance
IV. Storage of goods not cleared for free circulation
Chap. 5 Relief from customs duty
Chap. 6 Relief from customs duty for goods that are to be re-exported
Chap. 7 Basis for calculating customs duty
I. Common provisions regarding the basis of calculation
II. Special provisions regarding the customs value of goods Chap. 8 Preferential tariffs Chap. 9 Reduction of customs duty rates in the budget year Chap. 10 Trade measures Chap. 11 Drawback in case of re-exportation Chap. 12 Special administrative rules Chap. 13 General provisions regarding customs control Chap. 14 Customs cooperation with another state Chap. 15 Detention of goods that violate intellectual property rights Chap. 16 Penal provisions and other sanctions Chap. 17 Commencement, transitional provisions and repeal and amendment of
other Acts
Chapter 1 General provisions
Section 1-1 Definitions
In this Act the following definitions shall apply:
a) Vessel: Any means of transport by water.
b) Internal transit: Forwarding of goods not cleared for free circulation within the
customs territory.
c) Clearance for free circulation: Customs treatment whereby goods not cleared for free circulation are released from the supervision of the customs authorities and may be disposed of freely
d) Person in charge: The person who in each individual case is in command of a
means of transport.
e) Aircraft: Any means of transport by air.
f) Customs duty: Mandatory payment to the Treasury as provided by the Storting
resolution on customs duties and by this Act.
g) Customs warehouse: Place approved by the customs authorities for storage of
goods not cleared for free circulation
h) Customs clearance: Any customs treatment whereby the customs authorities grant permission for: - goods to be cleared for free circulation,
- the internal transit of goods,
- the external transit of goods,
- the exportation of goods, or
- goods to be otherwise disposed of without being cleared for free circulation.
i) Customs territory: The Norwegian mainland and appurtenant territorial waters, but not Svalbard, Jan Mayen or Norwegian dependencies. j) Customs debtor: Any person liable for payment of a customs debt in respect of goods that have or have not been cleared for free circulation.
k) External transit: Carriage of goods under the control of the customs authorities between two places, where at least one national border is crossed in the course of such carriage.
l) Means of transport: Any device that can be used for the carriage of goods.
m) Goods: Any items that are treated as goods pursuant to the Storting resolution on customs duties. n) Movement of goods: The act of importing goods to, or exporting goods from the customs territory.
Section 1-2 The scope and extent of the Act – obligation to pay customs duty and other taxes - (1)
- This Act shall apply to any goods imported to or exported from the customs territory.
- (2)
- When goods are imported, customs duty shall be payable to the Treasury in accordance with the provisions laid down in this Act, and the rates determined in the Storting resolution on customs duties.
- (3)
- When goods are imported, taxes shall be payable to the Treasury in accordance with the provisions laid down in:
a) the Act of 19 June 1969 No. 66 on Value-Added Tax and the Storting resolution on value-added tax, and
b) the Act of 19 May 1933 No. 11 on special taxes and the Storting resolution on
special taxes.
Section 1-3 Territorial extent of the Act - (1)
- This Act shall apply in the customs territory.
- (2)
- The provisions of the Act regarding controls and customs border cooperation shall also apply in the contiguous zone beyond Norway’s territorial waters.
- (3)
- The Ministry may make regulations concerning the applicability of the Act pursuant to subsections (1) and (2), including the extent to which the individual provisions shall apply:
a) to traffic to and from drilling platforms, extraction facilities and the like at sea, in connection with the exploration for and exploitation of undersea natural deposits, and
b) in areas established pursuant to Chapter 14 that are subject to special controls.
Section 1-4 Application of the Act’s control provisions in foreign territory - (1)
- The provisions of the Act regarding control may be applied in the territory of another state to the extent allowed by treaty with the state concerned.
- (2)
- Application of the Act in foreign territory shall be made known by the Ministry in regulations.
- (3)
- The Ministry may make regulations concerning the application of the Act in foreign territory pursuant to this section, including determining that the customs authorities shall make the contents of the regulations known to the public by means of posted notices or in another manner, at customs offices located in or near the border area in question.
Section 1-5 Responsibilities of the customs authorities under this Act
(1) The customs authorities shall:
a) calculate and determine customs duty in accordance with this Act and pursuant to applicable customs duty rates,
b) calculate and determine other taxes to the extent that this follows from a statute or instructions,
c) control the movement of goods to and from the customs territory, and compliance with applicable statutory provisions regarding the movement of goods.
(2) The Ministry may make regulations concerning the organisation of the customs service and the responsibilities of the customs authorities pursuant to this Act, including in regard to the cooperation of the customs authorities with other administrative agencies.
Section 1-6 Publication of customs duty rates, etc.
(1) The Ministry shall in a suitable manner publish:
a) the ordinary customs duty rates and preferential duty rates that apply for the
budget year, as determined by the Storting,
b) administrative decisions in the budget year regarding general changes in the customs duty rates determined by the Storting. This shall apply correspondingly to the allocation of import rights by auction or in another manner pursuant to Chapter 9, and
c) new or amended tariff classifications. - (2)
- Publication in the Norwegian Law Gazette pursuant to section 38 of the Public Administration Act may be waived in the case of information published pursuant to this section.
- (3)
- The Ministry may make regulations concerning the publication of customs duty rates and tariff classifications. Chapter VII of the Public Administration Act on Regulations shall not apply.
Section 1-7 Dating of customs duty rate - (1)
- Unless otherwise provided in this section, customs duty shall be payable in accordance with the customs duty rate that applies at the date a fully completed declaration is received by the customs authorities.
- (2)
- In the case of goods released prior to clearance for free circulation, customs duty
shall be payable in accordance with the customs duty rate that applied at the date the goods were released.
- (3)
- In the case of goods declared before they are imported, customs duty shall nonetheless be payable in accordance with the customs duty rate that applied at the date of importation.
- (4)
- In the case of illegally imported goods, customs duty shall be payable in accordance with the customs duty rate that applied at the date of importation.
- (5)
- In the event of illegal disposal of goods that have been exempted from customs duty pursuant to Chapter 6, customs duty shall be payable in accordance with the customs duty rate that applied when the exemption was granted. In other cases of illegal disposal of goods, customs duty shall be payable in accordance with the customs duty rate that applied when the illegal disposal commenced. However, the customs duty rate shall not be lower than the rate that would have been applied in the event of lawful action.
- (6)
- The Ministry may make regulations with supplementary provisions regarding dating pursuant to this section.
Section 1-8 Relationship to the Public Administration Act
The Public Administration Act shall apply to the activities of the customs authorities unless otherwise provided in this Act.
Chapter 2 Customs debt
Section 2-1 Customs debt - (1)
- Customs debt is an obligation to pay customs duty.
- (2)
- A customs debt in respect of goods being cleared for free circulation is incurred when:
a) the goods are cleared for free circulation, or
b) the conditions for relief from or reduction of customs duty are no longer fulfilled.
(3) In the case of goods not cleared for free circulation, a customs debt is incurred when:
a) the conditions for temporary relief from customs duty are no longer fulfilled, or
b) the obligations imposed by the Act in connection with the importation, transport, storage or other disposal of the goods are not complied with.
(4) The Ministry may make regulations concerning when a customs debt is incurred pursuant to this section.
Section 2-2 Customs debtor in the case of goods cleared for free circulation - (1)
- In the case of goods being cleared for free circulation, the declared consignee of the goods is the customs debtor.
- (2)
- Where the declared consignee represents another legal or physical person, the person represented is also a customs debtor.
- (3)
- Any person who in connection with the declaration of goods has provided information that leads to non-collection of all or part of a customs debt is a customs debtor in addition to the consignee, if the person concerned knew or ought to have known that the information was incorrect.
- (4)
- The Ministry may make regulations concerning who is a customs debtor pursuant to this section.
Section 2-3 Customs debtor in the case of goods not cleared for free circulation - (1)
- If the conditions for temporary relief from customs duty pursuant to Chapter 6 are not fulfilled, the person responsible for fulfilling the conditions is a customs debtor.
- (2)
- If the obligations imposed by this Act in connection with importation, transport, storage or other disposal of goods are not complied with, the person responsible for complying with the obligations is a customs debtor.
- (3)
- Any person who has abetted the failure to comply with the obligations or conditions is also a customs debtor, if the abetter knew or ought to have known of the non-compliance.
- (4)
- Any person who has acquired or stored the goods is also a customs debtor if, at the time the goods were received, the person concerned knew or ought to have known of the non-compliance with the obligations or conditions.
- (5)
- The Ministry may make regulations concerning who is a customs debtor pursuant to this section.
Section 2-4 Joint and several liability for customs debt - (1)
- Where several customs debtors have incurred one and the same customs debt, they shall be jointly and severally liable to the customs authorities.
- (2)
- The Ministry may make regulations concerning joint and several liability for customs debt pursuant to this section.
Section 2-5 Customs debt in respect of goods forwarded in accordance with international treaties on the simplification of customs procedures - (1)
- In the case of goods not cleared for free circulation which are permitted to be forwarded in accordance with international treaties on the simplification of customs procedures to which Norway has acceded, the guarantor has an obligation to pay customs duty if the goods are disposed of in breach of the permit.
- (2)
- The liability of the guarantor pursuant to subsection (1) shall apply regardless of the other provisions regarding customs debt in this chapter.
- (3)
- The Ministry may make regulations concerning the obligation of the guarantor to pay customs duty pursuant to this section.
Chapter 3 Traffic to and from the customs territory
Section 3-1 Obligation of notification and presentation - (1)
- Any person who brings goods into or out of the customs territory has an obligation to notify the customs authorities of this, and to present the goods, or submit a statement of goods, for examination. The same applies to the obligation to register the goods.
- (2)
- The obligation to give notice of, present, submit a statement of and register goods pursuant to subsection (1) shall not, however, apply to any person who is merely bringing goods that:
a) at the time of importation are duty-free and tax-free luggage pursuant to section
5-1 (1) (a), and section 6-1 (1) (a), and that may be imported without special
permits, or
b) at the time of exportation are exempt from the obligation of declaration pursuant to section 4-11, and that may be exported without special permits. - (3)
- The customs authorities may introduce simplified procedures in respect of the obligations pursuant to subsections (1) and (2) at border crossing points, ferry terminals, airports and other points of entry, if the circumstances permit.
- (4)
- The Ministry may make regulations concerning the obligations pursuant to this section, including in regard to when and how notification shall be given and what such notification shall contain, advance notification and exemption from the obligations.
Section 3-2 Destination upon arrival in the customs territory - (1)
- The person in charge of a means of transport that arrives in the customs territory en route to a place in the realm has an obligation to ensure that the means of transport goes directly to a place where the customs authorities are stationed, unless the permission of the customs authorities to go somewhere else has been obtained in advance.
- (2)
- The customs authorities may order the person in charge of a vessel or an aircraft to follow specific flight paths or navigation fairways, and may order the person in charge of a motor vehicle en route to or from the customs territory to follow specific routes.
- (3)
- The Ministry may make regulations concerning obligations for the person in charge of a means of transport pursuant to this section, including in regard to procedures for obtaining permits, flight paths and navigation fairways, and exemption from such obligations.
Section 3-3 Obligation of notification upon arrival at the destination - (1)
- The person in charge of a vessel or an aircraft that arrives at a place in the customs territory has an obligation to notify the customs authorities of his arrival as soon as possible. A corresponding obligation of notification may be imposed on the person in charge of a motor vehicle or a train. Notification may be given by other persons on behalf of the person in charge.
- (2)
- The Ministry may make regulations concerning the notification obligation pursuant to subsection (1), including in regard to when and how notification shall be given, the contents of such notification and exemption from the notification obligation.
Section 3-4 Unloading - (1)
- Goods must not be unloaded or otherwise removed from a means of transport that has arrived in the customs territory until the customs authorities have given permission to do so. If goods are unloaded in an emergency, the person in charge has an obligation to notify the customs authorities of the unloading as soon as possible.
- (2)
- The person in charge of a means of transport that arrives in the customs territory, or the person acting on his behalf, has an obligation to immediately register any goods that he has brought with him pursuant to applicable provisions.
- (3)
- The Ministry may make regulations concerning unloading and registration pursuant to this section, including prescribing that unloading may only take place at
specific places, at specific times or in specific areas, and regarding the exemption from the obligation to obtain permission prior to unloading pursuant to subsection (1).
Section 3-5 Loading -
Chap. 2 Customs debt
Chap. 3 Traffic to and from the customs territory
Chap. 4 Customs treatment
I. Common provisions regarding customs treatment
II. Obligation to declare goods
III. Customs clearance
IV. Storage of goods not cleared for free circulation I. Common provisions regarding the basis of calculation
II. Special provisions regarding the customs value of goods Chap. 8 Preferential tariffs Chap. 9 Reduction of customs duty rates in the budget year Chap. 10 Trade measures Chap. 11 Drawback in case of re-exportation Chap. 12 Special administrative rules Chap. 13 General provisions regarding customs control Chap. 14 Customs cooperation with another state Chap. 15 Detention of goods that violate intellectual property rights Chap. 16 Penal provisions and other sanctions Chap. 17 Commencement, transitional provisions and repeal and amendment of
other Acts
Section 1-1 Definitions
In this Act the following definitions shall apply:
a) Vessel: Any means of transport by water.
b) Internal transit: Forwarding of goods not cleared for free circulation within the c) Clearance for free circulation: Customs treatment whereby goods not cleared for free circulation are released from the supervision of the customs authorities and may be disposed of freely
d) Person in charge: The person who in each individual case is in command of a f) Customs duty: Mandatory payment to the Treasury as provided by the Storting h) Customs clearance: Any customs treatment whereby the customs authorities grant permission for: i) Customs territory: The Norwegian mainland and appurtenant territorial waters, but not Svalbard, Jan Mayen or Norwegian dependencies. j) Customs debtor: Any person liable for payment of a customs debt in respect of goods that have or have not been cleared for free circulation.
k) External transit: Carriage of goods under the control of the customs authorities between two places, where at least one national border is crossed in the course of such carriage.
l) Means of transport: Any device that can be used for the carriage of goods.
m) Goods: Any items that are treated as goods pursuant to the Storting resolution on customs duties. n) Movement of goods: The act of importing goods to, or exporting goods from the customs territory.
Section 1-2 The scope and extent of the Act – obligation to pay customs duty and other taxes a) the Act of 19 June 1969 No. 66 on Value-Added Tax and the Storting resolution on value-added tax, and
b) the Act of 19 May 1933 No. 11 on special taxes and the Storting resolution on Section 1-3 Territorial extent of the Act a) to traffic to and from drilling platforms, extraction facilities and the like at sea, in connection with the exploration for and exploitation of undersea natural deposits, and
b) in areas established pursuant to Chapter 14 that are subject to special controls.
Section 1-4 Application of the Act’s control provisions in foreign territory Section 1-5 Responsibilities of the customs authorities under this Act
(1) The customs authorities shall:
a) calculate and determine customs duty in accordance with this Act and pursuant to applicable customs duty rates,
b) calculate and determine other taxes to the extent that this follows from a statute or instructions,
c) control the movement of goods to and from the customs territory, and compliance with applicable statutory provisions regarding the movement of goods.
(2) The Ministry may make regulations concerning the organisation of the customs service and the responsibilities of the customs authorities pursuant to this Act, including in regard to the cooperation of the customs authorities with other administrative agencies.
Section 1-6 Publication of customs duty rates, etc.
(1) The Ministry shall in a suitable manner publish:
a) the ordinary customs duty rates and preferential duty rates that apply for the b) administrative decisions in the budget year regarding general changes in the customs duty rates determined by the Storting. This shall apply correspondingly to the allocation of import rights by auction or in another manner pursuant to Chapter 9, and
c) new or amended tariff classifications. Section 1-7 Dating of customs duty rate Section 1-8 Relationship to the Public Administration Act
The Public Administration Act shall apply to the activities of the customs authorities unless otherwise provided in this Act.
Chapter 2 Customs debt
Section 2-1 Customs debt a) the goods are cleared for free circulation, or
b) the conditions for relief from or reduction of customs duty are no longer fulfilled.
(3) In the case of goods not cleared for free circulation, a customs debt is incurred when:
a) the conditions for temporary relief from customs duty are no longer fulfilled, or
b) the obligations imposed by the Act in connection with the importation, transport, storage or other disposal of the goods are not complied with.
(4) The Ministry may make regulations concerning when a customs debt is incurred pursuant to this section.
Section 2-2 Customs debtor in the case of goods cleared for free circulation Section 2-3 Customs debtor in the case of goods not cleared for free circulation Section 2-4 Joint and several liability for customs debt Section 2-5 Customs debt in respect of goods forwarded in accordance with international treaties on the simplification of customs procedures Chapter 3 Traffic to and from the customs territory
Section 3-1 Obligation of notification and presentation a) at the time of importation are duty-free and tax-free luggage pursuant to section b) at the time of exportation are exempt from the obligation of declaration pursuant to section 4-11, and that may be exported without special permits. Section 3-2 Destination upon arrival in the customs territory Section 3-3 Obligation of notification upon arrival at the destination Section 3-4 Unloading specific places, at specific times or in specific areas, and regarding the exemption from the obligation to obtain permission prior to unloading pursuant to subsection (1).
Section 3-5 Loading
Chap. 5 Relief from customs duty
Chap. 6 Relief from customs duty for goods that are to be re-exported
Chap. 7 Basis for calculating customs duty
Chapter 1 General provisions
customs territory.
means of transport.
e) Aircraft: Any means of transport by air.
resolution on customs duties and by this Act.
g) Customs warehouse: Place approved by the customs authorities for storage of
goods not cleared for free circulation
special taxes.
budget year, as determined by the Storting,
5-1 (1) (a), and section 6-1 (1) (a), and that may be imported without special
permits, or