Exemption from security for temporary admission of bicycles and other equipment and material in connection with the UCI Road World Championships in Bergen 2017.
Reference is made to e-mail of 12 July 2017. The request concerns an application for waiver of collateral for temporary admission of bicycles and other equipment and equipment to be used during UCI Road World Championships, to be held in Bergen in the period 16 - 24 September 2017.
1. Equipment and materials imported in the names of foreign participants
This applies to equipment and materials that the participants bring with themselves upon arrival, as well as equipment that is shipped in advance or being forwarded during the event.
The importer introduces an independent duty to report to the customs authorities and present the equipment, including the bicycles, and the equipment for inspection, cf. section 3-1 of the Customs Act, cf. section 4-10. The equipment and material must be cleared through customs, with a presentation of a customs declaration. Similarly, the declaration of custom applies to equipment, equipment, tools, etc., which are introduced separately.
Customs and VAT exemptions are granted on temporary admission against collateral for equipment and material imported for use during international events, cf. the Value Added Tax Act section 7-2 second paragraph and the Customs Act section 6- 2, first paragraph, letter d. However, the Directorate of Customs has decided that customs guarantee for the bicycles and other equipment and equipment shall not be required. Documentation of participation in the event in question must be submitted to the customs office for the grant of an exemption from guarantee.
If foreign teams are to bring their vehicles from abroad, the custom and tax exemptions, and the exemption from guarantee, will also include these vehicles. In the case of fuel, duty and tax exemption of duty only applies to the fuel on the tank at the time of import. Fuel supplied in own thoughts / units for refill during the competition is not permitted duty free and subject to the provisions of the Customs Act § 6- 2, cf. the Customs Regulations §§ 5- 1 - 2 second paragraph and 5-2-12, the Value Added Tax Act Section 7-2 second paragraph, as well as the parliamentary resolution on special charges.
If persons resident in Norway are to drive these foreign vehicles, a separate application for this must be submitted to the tax authorities. In addition, the regulation on duty-free admission and temporary use of a foreign motor vehicle in Norway of 20 June 1991 No. 381 is shown. In the case of re-export, the bicycles, equipment and other material shall be presented to the custom authorities in accordance with the customs declaration, cf. Customs Regulations Section 4-11.
2. Equipment and equipment introduced in the organizer's name
Equipment imported by the organizer, such as timekeeping equipment, should also be declared in the usual way. The Directorate has decided that there is no need for guarantee for this equipment. The prerequisite for the exemption is that the equipment shall be owned by a person or company resident abroad and that it is imported and used by the importer himself (the owner and importer may not necessarily be the same) or under its leadership in connection with the assignment in Norway, cf. the Customs Act section 6-2 first paragraph letter a, cf. section 6-2 second paragraph. If the equipment is imported by the organizer without the relevant landlord himself present during the use of the equipment in this country, regular customs clearance must be made.
Re-exportation shall be carried out through customs authorities in accordance with the applicable provisions of the Customs Act § 411, cf. the Customs Regulations section 4-11
3. Equipment and materials introduced by others
Equipment and materials introduced by anyone other than the organizer and participants (such as sponsors, etc.) are considered a regular entry, and must therefore be cleared according to the applicable provisions of the Customs Act.
The Directorate of Customs notes that businesses registered in the VAT Register from 1 January 2017 will no longer pay VAT to customs authorities upon import of goods but report VAT to the Tax Administration on the VAT report. Value-added taxpayers also need not provide security for value added tax on temporary importation of goods. Any questions related to this can be addressed to the Tax Administration.
4. Ordinary import
Equipment and materials imported for the purpose of consuming during the event or staying in this country shall be treated as a regular import, and must therefore be declared in accordance with the applicable provisions of the Customs Act.
5. Restricted goods
In connection with the temporary importation, the Directorate of Customs assumes that necessary permissions have been obtained from competent authorities for goods subject to restrictions (communication equipment, food, medicin etc.).
6. Customs Control
The Directorate of Customsfinally notes that the temporary equipment, including the bicycles, and the material are not exempted from any control while in the country if the customs authorities should demand such control.
Further information and any questions can be addressed to Tollregion Vest-Norge, Bergen regional customs office, tel: +47 22 86 03 12.