For the importation of goods, it is the declared consignee who is responsible for the payment of customs duties, taxes and fees. Before Norwegian Customs can release the goods and the consignee can start using them, the customs duties, taxes and fees must be paid or reported.
| Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023. |
You can pay customs duties, taxes and fees at all the customs offices that perform clearance services.
The relevant forms of payment are
- debit cards
- credit cards
- cash
- cheque or bank draft
Import value added tax for registered entities subject to value added tax
Registered entities subject to value added tax shall report import value added tax in their VAT return.
Customs credit
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 declared consignee than cash payment.
Daily settlement
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 course of a day. This is called daily settlement. Daily settlement can only be granted to shipping agents who clear goods on behalf of others.