Errors in customs declarations

When you reconcile the declaration summary against invoices and customs declarations, you'll sometimes find errors in the customs declarations. For example:

• Goods are specified that you've not purchased.
• The number of goods is incorrect.
• The amounts for goods are incorrect.
• The tax rate is incorrect.
• The goods code is incorrect.

In these cases, you must contact the shipping agent or Norwegian Customs so that they can correct the customs declarations that form the basis for the declaration summary. Changes by the shipping agent or customs service will be shown as re-calculations in the declaration summary.

In other cases, you may find that the declaration summary is correct, but that you're missing certain documents in order for the accounts to be correct. If so, you must contact the supplier or shipping agent and ask them to send you the documentation you need in order to prepare the accounts correctly.

Changes to the VAT return

In the VAT return, you must only report purchases from abroad that correspond with what the enterprise has actually purchased and that have been reconciled against the declaration summary. If the declaration summary includes purchases that you've not re-imported or if the information concerning purchases contains errors, you must not enter them in the VAT return. You should instead contact the shipping agent or Norwegian Customs in order to alter the declaration.

Even if you've not received the information you need to enter the correct amounts in the VAT return, you must still submit the VAT return by the relevant deadline. In such a case, you must submit an additional return when you receive the information you need.

It’s the most recently submitted VAT return that applies. If you want to change something, you must therefore submit a new VAT return. You can make changes within 3 years after the original deadline.