Customs credit
The Tax Administration can grant customs credit to businesses that import goods from abroad. Customs credit can also be granted when exporting fish, seafood, and marine products.
Customs credit lets you postpone the payment deadline for customs duties and other charges. Charges incurred in one calendar month are due on the 18th of the following month.
Without customs credit, your business must pay duties at the time of declaration – that is, when the goods cross the border. If your business only imports goods subject to VAT, you report and pay through the VAT return and will not need customs credit.
Who can apply?
We may only grant customs credit to businesses that import goods in their own name – meaning the business liable for customs duties at the time of import. The same applies to exports of fish, seafood, and marine products. For example, shipping agents cannot be granted customs credit. You’re not allowed to lend or let others use your customs credit.
To be eligible, your business must also:
- be registered in the Register of Business Enterprises and the Value Added Tax Register
- only use customs credit for declarations submitted via the Norwegian Customs clearance system (TVINN)
- be creditworthy
If your business has reduced creditworthiness, you can still apply if you’re able to provide a security (bank guarantee).
If your business is registered in the Value Added Tax Register, VAT on imports must be reported in the VAT return. If the import only involves goods subject to VAT, you do not need customs credit.
For public sector entities that are not registered in the Value Added Tax Register, VAT must be paid at the time of import and may be covered by customs credit.
If you’re unsure whether you need customs credit, you’ll find more information in the Norwegian Customs Import Guide (opens in new tab).
If a business wants to apply for customs credit for a subdivision, the application must be submitted by the main entity. Please note that customs credit is only granted to subdivisions in exceptional cases.
Foreign businesses can also apply for customs credit.
To be eligible, the business must be registered in a business register or equivalent in the country where it’s established. If the business is registered in the Value Added Tax Register with a representative, you can apply for an exemption from the requirement to be registered in the Register of Business Enterprises. The same applies to businesses in the EU/EEA that are directly registered in the Value Added Tax Register and, due to the definition of "commercial activity" in the Norwegian Business Enterprise Registration Act, do not have a connection to Norway.
If you have a foreign business and a Norwegian branch (NUF), the application must be submitted by the foreign parent company.
Applications for customs credit for a foreign business and a Norwegian branch (NUF) must be submitted by the foreign parent company. The enterprise may be asked to submit various types of supporting documents, such as accounts, tax certificates, or the like. This applies both during the application process and throughout the customer relationship.
If your business is established in an EU/EEA country that Norway does not have a collection assistance agreement with, providing a security will be a condition for approval. The same applies to businesses established outside the EU/EEA, even if Norway has a collection assistance agreement with the country.
Foreign businesses cannot submit applications via skatteetaten.no.
Please contact us to request the application form for foreign businesses.
How to apply
Businesses that do not currently have customs credit can apply for it.
If your business already has customs credit, you can change, reopen or terminate the arrangement.
How we process your application
Customs credit is granted for a limited amount, based on the credit need stated in the application. This amount should reflect the duties you expect to charge to the customs credit over two calendar months.
When reviewing your application, we consider the Tax Administration’s general level of trust in your business. This includes willingness and ability to pay, compliance with relevant regulations, and the possibility of recovering unpaid amounts.
We may require a security (bank guarantee) as a condition for granting customs credit.
Due dates and payment
There’s a monthly fee of NOK 100 for each month the customs credit is used for imports. This fee is charged to the customs credit.
Amounts charged to the customs credit in one calendar month are due for payment on the 18th of the following month.
Example:
Let's say your business imports goods to Norway on 4, 10 and 20 March. The customs duty and other charges for all the goods will be due for payment on 18 April.
We do not send invoices, but you'll receive an account statement with payment details.
Retrieving information from Altinn – account statement
We do not send invoices, but you'll receive an account statement with payment details.
Information about declarations charged to the customs credit and payment deadlines is available in Altinn.
Your business is responsible for keeping track of charges and paying the correct amount by the deadline. The account statement is usually available in Altinn from the 3rd of the following month.
You’ll need to choose how you want to retrieve messages.
The statement is sent as a message in Altinn in both PDF and e2b format.
You’ll find a description of the e2b invoice format in the message handbook, which is used to provide an overview of customs declarations with payment details linked to customs credit. This handbook is only available in Norwegian.
Altinn offers several ways to retrieve this information, including machine-to-machine communication and a portal where you can download it manually.
The customs declaration is considered an invoice and serves as accounting voucher. If your business is missing customs declarations, you’ll need to contact the freight forwarder who submitted the declaration, as they’re responsible for sending it to you.
If you discover that your shipping agent has made incorrect charges, you must notify them as soon as possible. The shipping agent is responsible for correcting the error. Businesses with customs credit are responsible for any unpaid claims.
Late payment or breach of conditions
If your business exceeds the credit limit set in your customs credit application, the declaration will be stopped in the Norwegian Customs clearance system (TVINN) (opens in new tab). You’re responsible for keeping track of the amount charged to your customs credit. If the credit limit is too low, you can apply to change it. If the credit limit is too low, you can apply to change it.
If you do not pay by the deadline, your customs credit will automatically be terminated. If you pay late, you must pay interest.
Customs credit may also be terminated if other claims from the Tax Administration are not paid or other obligations are not met. If your creditworthiness is reduced, we may require (additional) security or terminate the customs credit.
Monitoring creditworthiness
The Tax Administration will monitor your business’s creditworthiness for as long as the customer relationship exists. If your business is no longer creditworthy or other conditions are no longer met, the customs credit may be revoked.
If your creditworthiness is reduced, we may require security or an increase in the existing security.
Security requirements
If your creditworthiness is reduced or you need to increase your credit limit, the Tax Administration may require you to provide or increase security. Security for customs credit must be provided as a guarantee from a bank or insurance company.
The bank must prepare the guarantee text in line with the Tax Administration’s standard.
Customs credit number (security number)
If you do not know your customs credit number (control number), you can contact us. We cannot provide the number unless we know the person contacting us represents the business that owns the customs credit.
The number is stated in all our decisions regarding customs credit.
The easiest way to contact us is by sending an enquiry (opens in new tab). You must log in as the business that owns the customs credit.
Change, reopen, or terminate an existing arrangement
If the credit limit is too low or too high, your business can apply to change it.
If you had to provide security to get customs credit and want the requirement to be reassessed, you can apply to reduce or remove the guarantee. The Tax Administration will then carry out a new credit assessment.
If your customs credit has been terminated, you can apply to reopen it.
If you have not used the customs credit for a long time, it may be terminated automatically. You can then apply to reopen it.
If you no longer need customs credit, you can request to terminate it.
Legal sources
The provision regarding customs credit can be found in: