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[Utgått]Importation of equipment related to Rally Norway in February 2006.

The Directorate of Customs and Excise has established a close co-operation with Rally Norway related to the WRC candidate rally which will be held 10 and 11 February 2006.The rally will take place in the counties of Hedmark and Oppland, starting at Hamar.
Rally Norway has informed that equipment will be imported both to Rally Norway as well as to the participant teams. The equipment will mainly be imported from Sweden, and re-exported to Sweden crossing the border at Svinesund.
The Directorate of Customs and Excise has together with representatives from the Eastern Customs Region and the Customs Region in Oslo and Akershus agreed upon procedures to be used in connection with the event. The procedures are as follows:
Equipment imported by Rally Norway:
Temporary importation: The consignments (for example Timing Systems) have to be declared in the Norwegian import system TVINN as temporary importation. The Directorate of Customs and Excise suggest that no deposit needs to be provided for this kind of equipment. The provisions granted for the exemption from customs duty and excise is laid down in the Introductory Provisions to the Customs Tariff § 14 no. 1. The paragraph has a condition though, requiring that the equipment is owned, is imported and is used by the importer who has his or her residence outside Norway, or conducted by the importer. If the equipment is imported by the organizer, and the owner is not present while using the equipment, a customs clearance has to take place, and duties and excises have to be paid.
Re-exportation has to be done through the customs authorities according to the current provisions.
Ordinary importation: Equipment imported for consumption during the arrangement or equipment which will remain in Norway after the arrangement, has to be customs cleared and duty and taxes have to be collected according to the current importation

Equipment for use by the participant teams:

(This concerns both equipment which the teams bring themselves as well as equipment sent prior to the rally or forwarded later on). 
The rally cars including spare parts and tools is allowed to be imported temporarily without submitting a customs declaration and without requiring a deposit for duties and excise. The provisions is laid down in the Introductory Provisions to the Customs Tariff §14 no 3, the Regulation on VAT no 12 § 4 first and second indent and the Customs regulations 5.1.11. It is presupposed however that lists including detailed goods description are presented to the customs at the border into Norway. Two copies of each list have to be presented to the customs to be duly approved and stamped. A copy of the lists remains at the customs office of entry, while the other copy follows the goods.

The Norwegian customs office of entry should verify that the rally team is registered in the list of participants published under “Participants” on the website www.rallynorway.no. When the goods are re-exported, the lists have to be presented at the customs office of exit.
Fuel: Rally Norway has informed that the foreign teams will bring the fuel which is specially adjusted to each individual car. The exemption from customs duty includes only the fuel which is on the fuel tank on the car while passing the Norwegian border. Fuel which is brought in separate tanks or in bulk to be filled on the fuel tank of the cars during the competition, is not allowed to be imported free of duty and excise according to the Introductory Provisions to the Customs Tariff § 14 no 3, see also the provisions regulated to travellers dated the 10 January 2003 § 4 fourth indent.
Restricted goods, like radio transmitters, food etc: The Directorate of Customs and Excise presuppose that required licenses and permissions already are obtained from other Competent Authorities for restricted goods.

Equipment imported by others (sponsors etc):
Ordinary import regulations apply, and duties and taxes have to be paid.

Cars registered abroad which are driven by Norwegian citizens:
The application form RD-0036 has to be filled in, and sent to the customs region where the applicant is domiciled. See the website www.toll.no
The Directorate of Customs and Excise points out that even though a duty and tax exemption is granted, the customs may consider to conduct examinations both on equipment and participants.

Contact to Customs Authorities:
All kind of contact to Customs Authorities regarding Rally Norway may be done at the local customs office:
Eastern Customs Region
Kongsvinger tollsted
Contact person: Tom Hauga
Tel. +47 62 82 35 00
E-mail: tom.hauga@toll.no
Customs region Oslo and Akershus
Oslo Regionstollsted
Contact person: Ivar Martin Olsen
Tel. +47 22 84 67 51
Customs region Oslo and Akershus
Kontrollkontoret Gardermoen
Tel. +47 64 82 10 27 (evening)
Contact person: Bente Grønli
Tel. +47 64 82 10 14