Due to the Coronavirus outbreak and the current situation in Norway it will now be possible to import required medical and protective equipment as relief equipment during the national emergency without paying Customs taxes and duties.
The importer will need to use the procedure for temporary importation, but it will not be necessary to submit any guarantees against a possible non-re-exportation. The emergency procedure will allow Customs to waive Customs taxes and duties for goods that remain in Norway at the time of re-exportation on the condition that the goods have been consumed or destroyed during the emergency. The use of this procedure will also be accepted even if it is already known at the time of importation that the goods will be fully consumed and there will be no equipment or goods left to be re-exported.
Please note that, all goods must be declared at importation and the goods must comply with all requirements for certification and not fall under any restrictions or prohibitions. To ensure a smooth and swift processing at the border, please give Norwegian Customs a due notice of the time of arrival of the goods. This procedure is not applicable to equipment that has already been released for free circulation.
Please note that this import procedure will only be valid for the duration of the declared emergency and that unused goods that remain in the country after the expiration of the emergency period will be subject to Customs duties and taxes if not re-exported. Deadline for re-exportation of unused or unconsumed goods is one year after the importation, however the Customs may grant an expansion of up to one year of the time limit, if an application has been submitted within the original time limit. Please note that the equipment cannot be resold without paying Customs duties and taxes.
Please note: Re-exportation of medical or protective equipment during the emergency to countries outside EEA requires an export permit from the Health Authorities.
Legal reference: The Norwegian Customs Act;
Section 6-1 Relief from customs duty in connection with temporary importation, without provision of security
(1) Relief from customs duty shall be granted without provision of security in respect of the temporary importation of: [...]
(d) goods that are imported in connection with major accidents and natural disasters where there is a need for emergency assistance. The same applies to goods that are imported for use in emergency preparedness exercises for such situations as are mentioned in the first sentence. The customs authorities may waive the requirement regarding re-exportation pursuant to sub-section (3) or payment of customs duty for goods that are consumed during the rescue operation or the exercise. [...]
(3) Relief from customs duty pursuant to sub-sections (1) and (2) is conditional on the means of transport or the goods being re-exported within one year of importation, unless the time limit is extended by the customs authorities. [...] (Non-authoritative translation).
(Also refer to The VAT Act: article 7-2 (2) (which mirrors this article - not available in English) (https://www.skatteetaten.no/en/rettskilder/type/lover-og-forskrifter/)