Customs credit is a scheme which makes it easier to pay customs duties and taxes. Your payment deadline will be deferred because customs duties and taxes which accrue during a month will fall due for payment on the 18th of the following month. Without customs credit, you will have to pay the taxes at the time of customs clearance.
Who can apply for customs credit?
Customs credit is only given to enterprises which import goods in their own name. We therefore do not give customs credit to shipping agents or similar. You can not lend or allow others to use your customs credit.
The following requirements will also apply to your enterprise:
- Must be registered in the Register of Business Enterprises and the Value Added Tax Register.
- Must be creditworthy. If your enterprise has a poor credit rating, you can still apply for customs credit if you are able to provide a bank guarantee.
- You can use customs credit for declarations which are submitted via TVINN
Processing of applications
It takes around two weeks for applications for customs credit to be processed.
You will be granted customs credit up to a certain limit based on the credit requirement that your enterprise specified in its application. When processing applications, we give particular emphasis to the Tax Administration's trust in the enterprise. This means willingness and ability to pay, compliance with relevant regulations and duty collection options. We monitor creditworthiness continually. If the enterprise's creditworthiness deteriorates, we may require the amount of collateral provided to be increased or you may lose the permit.
Foreign enterprises can also apply for customs credit. The enterprise must be registered in a register of business enterprises or equivalent in the country in which the enterprise is established. If your enterprise is registered in the Value Added Tax Register with a representative, you can apply for dispensation from the requirement concerning registration in the Register of Business Enterprises.
If you have a foreign enterprise and wish to apply for customs credit for a Norwegian branch (NUF), the foreign enterprise will be subject to a credit assessment as well as the NUF. The enterprise may be asked to submit various forms of documentation, such as financial statements, tax certificates or similar. This applies both when you are applying and while you are a customer.
If you have an enterprise which is established in an EU/EEA country with which Norway does not have a treaty concerning assistance relating to the collection of duty, you will be required to provide collateral as a condition for credit. The same applies to enterprises which are established outside the EU/EEA even if a treaty concerning the collection of duty has been established with the country.
Please contact us if you need this form in paper.