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Declaration of machines and installations in partial consignments

When a complete product is imported in parts in several partial consignments, it shall be classified under one commodity code when the first partial consignment is declared.

When a complete product, for example, a single machine, an installation, a bridge, or it can be a prefabricated residential building, is imported in parts in several partial consignments over an agreed period of time, these goods shall be declared as described below.

The first partial consignment shall be declared as follows:

  • The entire product shall be classified under one commodity code (commodity code for the complete product)
  • Total value of the complete product. The values shall be taken from the contract between the seller and buyer
  • Weight and possible volume in another unit of measure for the entire product
  • Shipping costs for all the consignments

Section 7-10 ff. of the Norwegian Customs Act also applies. Work that is performed in Norway shall not be included in the customs value.

The remaining partial consignments shall be declared as follows:

  • Commodity code 00.00.0022
  • Value is set at NOK 1
  • Weight is set at 1 kg

It shall be stated in box 4 that it concerns a partial consignment. Reference shall be made to the fact that the value and weight have been included under the clearance and serial number of the original declaration. Companies that are not registered for VAT must also use code M2 and the reference 2017/03698.

Example:

M2 2017/03698
TXT Partial consignment
TXT Value/weight included
TXT 010122/2017000145

When the contract is concluded any discrepancy in the customs value and weight shall be corrected by recalculation of the first declaration.