Who should be using Digitoll?

Who will be using Digitoll/Entry Summary Declaration from third countries/ICS2?

• Anyone who processes and transports goods, including express and postal consignments, typically as air cargo from third countries (which are countries outside the EU’s customs security zone) will be affected by ICS2.
• From June 3, 2024, anyone who processes and transports goods from third countries by maritime, road or rail must use ICS2 for entry summary declaration. Read more about ICS2 phase 3 and transitional arrangements. 
  
• From December 4, 2024, everyone submitting information for sea freight at consignment level (house filers) must use ICS2 for pre-notification. From April 1, 2025, everyone handling and transporting goods from third countries via road and rail must use ICS2 for pre-notification.
  
• From April 1, 2025, everyone handling and transporting goods from third countries via road and rail must use ICS2 for pre-notification.

Digital Notification and Disclosure of Information

• All businesses transporting goods into Norway can use Digitoll/Notification and Disclosure of Information.
• Registration in the Register of Legal Entities with a Norwegian organization number (or alternatively an NUF number) is required.
• From February1st, 2026, digital submission of information is mandatory for notification and disclosure of information obligations.
• There are many different system providers offering integration with the Norwegian Customs’ API. Proprietary software can also be used.

Declaration

Digitoll/declaration must be used by all those transporting goods into Norway. Declarations are submitted before border crossing in TVINN and NCTS for transit. Businesses must deal with two submission paths, one in TVINN/NCTS and one in theDigitoll API’s.

Exceptions when using Digitoll

From January 1, 2024, VOEC (VAT On E-Commerce) shipments must be digitally reported to Norwegian Customs before arrival in Norway. The notification can be submitted through the digital reporting and disclosure of information solution (MO). At the same time, there is currently no requirement for other shipments to be digitally reported. This presents some challenges for transport carrying both VOEC shipments and other shipments that are not digitally reported.