Daily settlement for shipping agents
Shipping agents can apply for daily settlement. All customs declarations during the course of a day can then be paid in total on the next working day.
Who can apply for daily settlement?
Daily settlement will only be granted to shipping agents who clear goods through customs on behalf of others. The following requirements also apply:
- Must be registered in the Register of Business Enterprises and the Value Added Tax Register.
- Must have TVINN access and have completed a trial period.
- Must be creditworthy. If the creditworthiness is reduced, you can still apply for daily settlement if you are able to provide a bank guarantee.
How the application is processed
Deferred payment will be granted up to a derferment limit based on the credit requirement specified by the enterprise in its application for daily settlement. When processing applications, we also place particular emphasis on the Norwegian Tax Administration's general 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 creditworthiness deteriorates, we may require collateral to be provided or you may lose the permit.
Payment of daily settlements
You must pay daily settlements on the first working day after customs clearance. You are responsible for paying the correct amount by the due date yourself. This applies even if you have not received a summary of the customs clearances.
Payments 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. You can also pay daily settlements in cash in person at a Norwegian Customs office.
Shipping agents can use the daily settlement scheme free of charge.
Obtaining information from Altinn
The Norwegian Tax Administration distributes a summary of all declarations as messages in Altinn.
In the Message handbook (PDF - Norwegian only) you’ll find a description of the E2B format which is used for an overview of customs declarations with payment information under the day settlement scheme.
Altinn provides several ways for an end user to obtain information and supports both computer-to-computer communication and a portal where the information can be downloaded manually.
Download documentation for end user systems (PDF - Norwegian only)
End users must choose the mechanisms they would like to use to obtain messages themselves.
What happens if I am late in making a payment?
You are responsible for keeping track of the amount you have to pay. If the amount fallen due is not paid, your permit for daily settlement may be revoked immediately and without prior notice. In the event of late payment, you will also have to pay interest. If your enterprise is no longer creditworthy or other conditions are no longer met, your daily settlement permit may be revoked.
Relationship to customs debtors
The daily settlement scheme does not alter the responsibility of the importer/exporter to pay customs duties and taxes. Shipping agents must therefore notify their clients that this responsibility does not lapse even if they have paid customs duties and taxes in advance to the shipping agent.