From 2017 the Norwegian Customs will offer a customs declaration overview as a new service in Altinn. The purpose of the solution is to offer all enterprises registered in the Central Coordinating Register for Legal Entities an overview of their own customs declarations.
This service will offer all enterprises that have declared goods to the Norwegian Customs, a monthly overview of all customs declarations pertaining to their own enterprise. One overview per customer number will be prepared. The Norwegian Customs' declaration system (TVINN) is the source of information in the overview. The customs declaration overview will be made available on the second working day following the end of the previous month. When a new overview becomes available in Altinn, the enterprise will receive notification via e-mail from Altinn.
Regarding Altinn: The declaration overview is available to all enterprises that have imported or exported goods in the relevant period. Access control is in line with the standards in Altinn: https://www.altinn.no/no/Portalhjelp/Administrere-rettigheter-og-prosessteg/Gi-roller-og-rettigheter. The end-user role in Altinn is Regnskapsmedarbeider, Regnskapsmedarbeider uten signeringsrettigheter, Regnskapsfører med signeringsrettigheter og Revisormedarbeider.
Registered enterprises liable for VAT
From 2017, all registered enterprises liable for VAT shall report import VAT to the Norwegian Tax Administration, instead of the Norwegian Customs. The customs declaration overview will show information that may be of use to registered enterprises liable for VAT when completing a VAT return. It is important to note that Tax in the customs declaration overview does not contain VAT if the recipient is VAT registered.
The declaration overview is only an overview of parts of the information the enterprise is already in possession of through the approved customs declarations. Enterprises that import and export goods must continue to maintain the preservation obligation in accordance with Section 4-12 of the Customs Act with regulations.
VAT basis and statistical value
For registered enterprises liable for VAT, the VAT basis and VAT from 2017 will no longer form part of the customs declaration and these amounts will therefore not be shown in the customs declaration overview. Only other taxes entered on the customs declaration will be shown, where applicable, such as special duties, research levies, export tax on fish, duties and/or raw material tax.
Generally, the VAT basis will correspond to the statistical value (column 46 in the customs declaration) plus any duties and tax, although there are exceptions. These exceptions are:
- When re-importing after processing abroad, for example raw material processing.
- When importing works of art, collectibles and antiquities.
- When importing dental-technical products.
- Re-importation following repair/free repair of objects.
For non-VAT-registered enterprises, VAT must be specified as before when declaring, and the VAT amount will appear in the declaration overview.
More about the customs declaration overview
The customs declaration overview is available in both PDF and XML format. The overview shows all approved declarations, with the exception of supplementary requirements and provisional declarations. Each declaration shows the statistical value and total taxable amount per declaration.
The customs declaration overview also shows declarations for each customer number that is registered as a recipient upon import in column 8 and a sender upon export in column 2 on the customs declaration.
An overview is prepared for each customer on the customer number (company register number) that is registered in the Central Coordinating Register for Legal Entities. If the declaration concerns a sub-entity equal to enterprise type "company" (BEDR), a separate overview will be prepared for each sub-entity. The recipient of the declaration overviews is the main entity.
The declaration's clearance date will determine when the declaration will be shown in the declaration overview. The exception to this is for temporary declarations. These will be shown regardless of the clearance date.
The declaration overview includes all types of approved import and export declarations:
- Ordinary declarations (FU).
- Final settlement after provisional declaration (EN).
- All types of temporary declarations (MA) based on the status the declaration has when the declaration overview is prepared.
- Re-importation/re-exportation, etc (MA).
- Conversions such as retrospective calculations (EB), refunds (RE) and statistical rectifications (SO).
The overviews will not be deleted from Altinn. In the long term it may become necessary to remove old overviews but no decision has been taken as to when this will happen.
(THE LIST THAT IS LINKED TO ABOVE IS ONLY AVAILABLE IN NORWEGIAN)
Errors in the customs declaration overview
In cases where there are errors in the customs declaration overview the customer will not receive a new overview.
If it turns out that there are errors in the declarations in the declaration overview due to being declared on the wrong customer, a new declaration overview will not be issued. Correction of a declaration containing a wrong customer will appear as a recalculation in the declaration overview, for the month the recalculation is approved.
Below are samples of how the customs declaration overview will appear in different formats. (THE SAMPLES LINKED BELOW ARE ONLY AVAILABLE IN NORWEGIAN)
- Customs declaration overview as PDF (DeklarasjonsoversiktPDF.PDF)
- Customs declaration overview as XML (DeklarasjonsoversiktXML.xml) *
- Description: samples of XML file content (pdf) (91 kB)
- General format description of XML files, for those who wish to create their own input solution (XmlRapport2.xsd) (choose web browser as programme in order to open the file).
*the XML file may be opened in a spreadsheet
More about PDF file content
The PDF document is in an A4 portrait format. The overview is grouped by declaration type and extra clarification lines are made for certain types of declaration in order to provide the most relevant information.
Within each group, the declarations are shown with the following information:
- Clearance date.
- Clearance/serial number.
- Declarant name.
- Statistical value accumulated for the entire declaration.
- Accumulated amount of duties and tax for the entire declaration.
The following information is only shown in the PDF file:
- Sender and recipient address.
- Summary of taxes.
- Specification of total taxes per tax type.
For conversion declarations, the taxable amount is the difference between the original declaration and the conversion. In the column for statistical value, the amount is the difference between the conversion declaration and the declaration that was converted. It is these amounts that can form part of the VAT basis.
In addition, an extra line is shown with the original declaration's clearance and serial number, as well as full statistical value of the conversion. This is so that recipients can reconciliate with the original declaration.
For an overview of temporary imports, the declaration's processing status is shown so that it is evident which declarations have not been closed.
Statistical values and taxes are summarised for ordinary imports and exports, but not for re-imports and re-exports as the statistical value is declared in accordance with slightly different regulations. The statistical value of re-imports is, in some cases, the value increase and, in other cases, the total value. It is therefore necessary to assess the individual declaration to identify the VAT basis.
In addition, an overview of declared taxes with taxable amount per tax type is set up. Taxes on a re-import/re-export are actual and form part of the specification.
About XML file content
The XML file contains somewhat more information from the declaration than the PDF file. An overview of content is made that also shows the difference from the PDF file (see link overview above). XML is defined in such a way that it may be used for reconciliation and calculations in Excel, and other types of spreadsheets, where applicable, which can convert XML files to spreadsheet format.
It is important to note that the solution will be subject to a test during the autumn and that changes may be made. Any such changes will be announced on our website