Export & import

Exporting goods

This may be in connection with sale of goods, but other shipments can also be considered export. No general permit is required to begin exporting. However, permits are required for the export of certain goods, such as agricultural products, cultural objects and endangered species of animals and plants. Before exporting goods, you must submit an export declaration to Customs. The simplies way to submit an declaration is to contact an authorized representative, for example NTS, because all export declarations must be submitted electronically.

In the export declaration, you must enter a commodity code for your goods, selected from the common nomenclature used in the EU/Norway. Determining the proper commodity code for your goods in accordance with the customs tariff, TARIC, is called classification.

If you are thinking about exporting goods for processing, you must use the outward processing procedure. A permit is required for outward processing.

Importing goods

Before you can use or sell your goods, you must clear them through Customs. This means that you submit an import declaration and pay fees for customs duties, VAT and other applicable tax. The simplies way to submit an declaration is to contact an authorized representative, for example NTS, but you can also do it on your own if you have the knowledge.

To make an import declaration, you must first classify the goods, i.e. determine the proper commodity code, and find out wheteher you need a license or special permit for import. The commodity code can be found in the customs tariff at Taric Query System Online. Some goods are subject to special regulations, import restrictions, which you must take into consideration. Therefore, before importing it is important to find out whether such regulations apply to your goods.

Certain goods may be duty-free due to special circumstances. Goods which may be imported duty-free are usually also exempt from VAT and other tax. When importing, the customs duty to be paid is calculated on the item's customs value. The customs value is normally based on the price paid to the supplier, the cost of transport and the cost of any transport insurance.

Goods originating in certain countries may some cases be imported duty-free or with a duty reduction.

If you intend to import goods temporarily to subsequently re-export them in an unaltered state, you may use the temporary importation procedure to get relief from customs duties and VAT when importing. Samples of goods may be imported duty-free when certain conditions are met.