From the 01.01.2024 the minimum limit for collection of customs duties (TL) and raw material duties (RT) on imports for private individuals
From the 01.01.2024 the minimum limit for collection of TL/RT on imports for private subjects will work as follows:
- Rule only applies if the recipient is a private subject
- TL/RT is set to 0 in the TAX-4 segment if the sum of all duties and fees on the declaration is below 50 NOK. TL/RT are still to be given on the TAX-1 segment
- TL/RT is considered part of the sum of duties when calculating the minimum limit
- Value added tax (MVA) is calculated on the TL/RT, regardless of whether the TL/RT is to be paid due to the minimum limit
- MVA from the TL/RT is part of the sum of duties and fees used to calculate the minimum limit.
- Minimum limit does not apply to the import of tobacco and alcoholic beverages
Testing of the minimum limit will be offered primo November 2023. Further information regarding testing will follow.
The minimum limit for business subjects will remain unchanged.
The minimum limits follow from Skattebetalingsforskriften §10-4-1 (1)