Import VAT - calculation

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What is the most important change?

The changes concern businesses that are registered in the VAT register. For these businesses, import VAT will no longer be calculated, reported or paid via the customs declaration. The basis for VAT and the VAT will be removed from item 47 in the customs declaration. The VAT will no longer be paid to the Norwegian Customs or drawn on the customs credit. 

The businesses must themselves gather the necessary information and documentation, and then calculate, report and pay the tax to the Norwegian Tax administration via the VAT return. More on how to do this further down on this page.

We are not registered for VAT. How do we report import VAT?

Businesses that are not registered for VAT, and private individuals, must continue to report import VAT in their customs declarations and pay the tax upon importing. Norwegian Customs collects the tax on behalf of the Norwegian Tax Administration.

How do I calculate import VAT?

  1. Check that you have received all the customs declarations for the reporting period. Use the declaration overview from Altinn, a new report from Norwegian Customs which will be introduced in 2017. This shows all the customs declarations where under the organisation number is registered as the receiver of the imported goods. 
  2. Check that the customs declaration is correct.Information on value, transport costs, insurance etc should correspond with invoices from suppliers, shipping agents etc.
  3. Find the right tax rate. There can be goods with different tax rates on the same customs declaration.
  4. Calculate the customs value. The customs value is often equal to the statistical value, item 46, on the customs declaration.
    Exception:
    • reimporting after processing abroad, for example raw material processing or repair of objects
    • import of artworks, collectors' items and antiques
    • import of dental products

      Find out more from Norwegian Customs
  5. Calculate the basis for import VAT. The basis for import VAT is the customs value plus any customs duty and other taxes/duties. These other taxes and duties could for example be excise duties or research tax. You will find customs and other duties on the customs declaration.
  6. Calculate the VAT using the correct basis and rate.

See how to calculate import VAT (in Norwegian).

What changes will be made to the customs declaration?

The VAT basis and VAT are no longer included in the customs declaration for VAT-registered businesses. Norwegian Customs' TVINN system checks whether the business is registered for VAT, and rejects any customs declarations for VAT-registered businesses which contain a VAT basis or VAT.

How do I obtain an overview of my customs declarations?

From 2017, Norwegian Customs will introduce a new report in Altinn - the declaration overview. More information on their website.

This overview contains all customs declarations registered where your organisation number is registered as the receiver of the goods in item 8 on the declaration.

The report comes in PDF format, and as an XML-file.

The VAT basis and the VAT itself are no longer included in the customs declaration for VAT-registered businesses, and these amounts are therefore not shown in the declaration overview.

Using the declaration overview, you can check that all customs declarations have been received.

What will change when the shipping agent pays the VAT?

If the business is registered for VAT, all import VAT must be reported in the VAT return. The shipping agent must no longer calculate, report or pay import VAT on behalf of the importing business. The business must do this itself through the VAT return.

If a customs declaration submitted by a VAT-registered business contains import VAT, it will be rejected by Norwegian Customs, and a new customs declaration without VAT must be submitted to Norwegian Customs.

How will temporary imports be handled?

In the case of the temporary import of goods, the import must be reported in the VAT return. The basis for calculating import VAT is entered in the box for goods exempt from VAT (0% rate).

If the goods are not re-imported by the relevant deadline, which is generally 12 months, the VAT return with the original import must be corrected. The basis for calculating import VAT is therefore being transferred from goods exempt from VAT to the box for the correct VAT rate. The deadline for correction is the due date for the current reporting period when the correction is made.

VAT-registered businesses will therefore no longer need to provide security for VAT by reserving a deposited customs credit amount in connection with temporary imports. The provision of security will only be necessary if customs and/or excise duty is to be paid.

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