For the importation of goods, it is the declarant who is responsible for the payment of customs duties, taxes and fees. Before Norwegian Customs can release the goods and the declarantcan start using them, the customs duties, taxes and fees must be paid or reported.
You can pay customs duties, taxes and fees at all the customs offices that perform clearance services.
The relevant forms ofpaymentare
cheque or bank draft
Import VAT for registered entities
Registered entities subject to value added tax (VAT) shall report import VAT in their VAT return.
You can apply to the Norwegian Tax Administration for customs credit, so that you can avoid settlement on site. Use of customs credit is a more favourable payment scheme for the declarant than cash payment.
Shipping agents can apply to the Norwegian Tax Administration for permission to perform a collective settlement of all the customs declarations that have been submitted during the day. This is called daily settlement. Daily settlement can only be granted to shipping agents who clear goods on behalf of others.