I have customs credit

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With customs credit, your payment deadlines will be extended and you will pay duties and taxes collectively for each month.

It costs NOK 100 per month for each month in which customs credit is used. You pay the Tax Administration.

Due dates, payment and account statements

Amounts which are charged to the customs credit in a calendar month fall due for payment on the 18th of the following calendar month.

Example:
You import goods into Norway on 4, 10 and 20 March. Customs duties and taxes for all goods will fall due for payment on 18th April.

The payment must be received by a Norwegian bank by no later than the due date. If you make payments from abroad, the amount must be cleared in the tax office's bank account by no later than the due date.

The information concerning customs credit and payment deadlines is only available in Altinn. We do not send out invoices and you are responsible for keeping track of this and for paying the correct amount. Information from customs declarations and amounts will normally be available in Altinn from the 2nd of the following month.

Customs declarations are considered to be invoices and therefore act as accounting vouchers. If you are missing customs declarations or notice an incorrect debit, you must contact the shipping agent which was responsible for the customs clearance, as they are responsible for submitting customs clearance documents. Incorrect debits must be reported in writing to the tax office.

What happens if you exceed your credit limit or are late paying?

If you exceed the credit limit which was fixed when you applied for customs credit, the customs clearance will be stopped in Norwegian Custom's customs clearance system (TVINN). You must therefore keep track of the amounts which are charged to your customs credit. If it becomes apparent that the credit limit has been set too low, you can apply to have the credit limit changed.

You cannot pay amounts on account in order to increase your credit limit. If your enterprise's credit limit is too low at the time of customs clearance, the goods must be cleared through customs via a shipping agent. If you pay after the due date, the customs credit will be closed automatically. If you pay late, you will also have to pay interest.

The Tax Administration will monitor the enterprise's creditworthiness for as long as the customer relationship lasts. If your enterprise is no longer creditworthy or other conditions cease to be met, your customs credit may be revoked.

If you do not use the customs credit account for a long period of time, the account may be closed automatically, and you will then have to apply for the credit to be reopened.

Change and reopening

If the customs credit limit has been set too low or high, you can apply to have it changed.

If you were required to provide collateral in order to obtain customs credit and you wish to have the collateral requirement reviewed, you can apply for the guarantee requirement for your customs credit to be waived.  The Norwegian Tax Administration will then carry out a new credit assessment.

Your customs credit account may be closed automatically if you do use the account for a long period of time. You must then apply to have the credit reopened.

You must apply using the enterprise's organisation number, not your own national ID-number.

Collateral

If you wish to increase your credit limit or your creditworthiness deteriorates, the Tax Administration may require you to provide collateral for the credit or to increase the collateral you have provided. Collateral for customs credit must be provided in the form of surety from a bank or insurance company.

Customs credit number

Please contact us if you do not know your customs credit number. We are unable to tell you the customs credit number unless we are certain that you represent the business that owns the customs credit.

The simplest option is to send us an enquiry via Altinn. You must log in as the business that owns the customs credit.

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