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Temporary importation

If you are going to import goods to Norway on a temporary basis, separate arrangements for declaration apply. You can avoid paying customs duty and taxes on some goods upon provision of security or a guarantee.

You must declare goods as temporary importation when you will be using the goods for a limited period in Norway. This applies to e.g. goods that are to be repaired or exhibited, professional equipment, specialist tools, or animals for breeding purposes.

To avoid paying customs duty and taxes for temporary importation, the provision of security (guarantee) is required in most cases.

However, the following goods may be imported temporarily, without the provision of security:

  • Professional equipment of lesser value (under NOK 10,000)
  • motor vehicles
  • pleasure craft and private planes
  • containers
  • production and broadcasting equipment
  • railway equipment
  • goods for use in case of major accidents and natural disasters
  • luggage for tourists

Read about the conditions for temporary importation without the provision of security in

If you have imported goods temporarily and paid customs duty and taxes, you may apply for a refund of customs duty and taxes when the goods are re-exported. As a business operator, you will generally not be refunded VAT, as businesses have a separate deduction mechanism with the tax authorities.

Relief from customs duty upon provision of security

Relief from customs duty may be granted for the following goods upon provision of security for customs duty and taxes:


  • professional equipment of greater value (more than NOK 10,000)
  • goods for presentation or demonstration at trade fairs, exhibitions etc.
  • equipment for circuses and fun fairs
  • equipment for cultural and sporting events
  • goods for testing
  • specialist tools
  • scientific instruments
  • animals for breeding purpose
  • welfare material for seafarers

Current methods of providing security:

  • deposit
  • bank guarantee
  • via duty deferment account
  • ATA-carnet

Read about the conditions for temporary importation upon the provision of security in:

ATA carnet

ATA carnet is an alternative to declaration for temporary importation, which also serves as security for customs duty and taxes.


There are separate procedure codes for temporary importation, and it is important that you use the correct procedure code when completing the customs declaration.

Time limit for re-exportation

Norwegian Customs can grant up to a one year time limit for re-exportation of goods that are imported temporarily. If you re-export the goods after the expiry of the time limit, you risk having to pay customs duty and taxes and the imposition of sanctions for exceeding the time limit. You may apply to Norwegian Customs to extend the time limit for re-exportation. You must send the application to Norwegian Customs before the one-year time limit expires.

When you are to re-export goods that were temporarily imported, you must declare the goods upon re-exportation. Again, it is important to use the correct procedure code.