Deferred payment of duty and excise
Deferred payment of duties at import can be granted to enterprises which import goods from abroad. A deferred payment scheme can also be granted to enterprises which have duties fallen due at export. The deferred payment scheme makes it easier to pay customs duties and taxes. Your payment deadline will be deferred because customs duties and taxes that accrue during a month will fall due for payment on the 18th of the following month.
Without a deferred payment scheme, you’ll have to pay the taxes due when you clear customs.
Who can apply for a duty deferment scheme?
A duty deferment scheme is only available to enterprises that import goods in their own name. We therefore do not grant a duty deferment scheme to shipping agents or similar. You can not lend or allow others to use your duty deferment account.
The following requirements also apply to the enterprise:
- It must be registered in the Register of Business Enterprises and the Value Added Tax Register.
- It must be creditworthy. If your enterprise has a poor credit rating, you can still apply for deferred payment of duty and excise if you're able to provide collateral (a bank guarantee).
- You can only use deferred payment for declarations which are submitted via TVINN.
Value added tax (VAT) on imports
Value added tax (VAT) on imports must be reported in the VAT return for enterprises registered in the VAT Register. If the imports for these enterprises only apply to goods that are subject to VAT, it will not be necessary to have a duty deferment account.
If the enterprise is not registered in the VAT-register (public sector enterprises etc.), value added tax must be paid upon import and can be covered by the deferred payment scheme.
How the application is processed
The application process takes approximately two weeks.
Deferred payment will be granted up to a deferment limit based on the credit requirement specified by the enterprise in its application. When processing applications, we give particular emphasis to the Norwegian Tax Administration's trust in the enterprise. This means willingness and ability to pay, compliance with relevant regulations and opportunities for duty collection. A requirement may be made for collateral (a bank guarantee) as a condition for a duty deferment account to be granted. We monitor creditworthiness continually. If the creditworthiness deteriorates, we may require collateral or that the amount of collateral pledged to be increased. You may also loose the permit.
Due dates, payment and account statements
It costs NOK 100 per month for each month in which your duty deferment account is used for import goods.
Amounts which are charged to a duty deferment account in a calendar month fall due for payment on the 18th of the following calendar month.
You import goods into Norway on 4, 10 and 20 March. Customs duties and taxes for all goods will fall due for payment on 18 April.
Payments must be received by a Norwegian bank by the due date. If you make payments from abroad, the amount must be cleared in the tax office's bank account by the due date.
Obtaining information from Altinn
Information regarding your duty deferment account including payment deadlines is only available in Altinn. We do not send out invoices, so it's your responsibility to keep track of this and pay the correct amount. Information concerning customs declarations and amounts (account statements) will normally be available in Altinn from the 3rd of the following month.
The account statement is added as a message in Altinn in PDF and E2B formats. In the Message handbook you’ll find a description of the E2B format. This document is only available in Norwegian.
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.
This document is only available in Norwegian.
End users must choose the mechanisms they wish to use to obtain messages themselves.
Customs declarations are considered to be invoices and therefore act as accounting vouchers. If you’re missing any customs declarations, you must contact the shipping agent that was responsible for the customs clearance, as they are responsible for submitting customs clearance documents.
If you discover that your shipping agent has made incorrect debits, you must notify the shipping agent as soon as possible. The shipping agent must correct the incorrect debit at his end. Enterprises with a duty deferment account are responsible for demands that are not paid correctly.
Late payment or exceedance of the deferment limit
If you exceed the deferment limit that was set when you applied for your duty deferment account, the customs clearance will be stopped in the Norwegian customs clearance system (TVINN). You must therefore keep track of the amounts which are charged to your account. If it becomes apparent that the deferment limit has been set too low, you can apply to have the deferment limit changed.
If you pay after the due date, your duty deferment account will be closed automatically. In the event of late payment, you’ll also have to pay interest.
Monitoring of creditworthiness
The Norwegian Tax Administration will monitor the enterprise's creditworthiness for as long as the customer relationship lasts. They can revoke your duty deferment scheme if the enterprise ceases to be creditworthy or other conditions are no longer met.
In the case of reduced creditworthiness, a requirement may be made for collateral to be provided or an increase in collateral that has already been provided.
Amendment and reopening of a duty deferment account
If the deferment 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 a duty deferment account and you wish to have the requirement for the collateral reviewed, you can apply for the guarantee requirement for your duty deferment account to be waived. The Norwegian Tax Administration will then carry out a new credit assessment.
Your duty deferment account may be closed automatically if you do not use the account for a long period of time. You must then apply to have the account reopened.
You must apply using the enterprise's organisation number, not your own Norwegian national identity number.
Provision of collateral
If you wish to increase your deferment limit or your creditworthiness deteriorates, the Norwegian Tax Administration may require you to provide collateral for the deferment or to increase collateral you already have provided. Collateral for a duty deferment account must be provided in the form of a guarantee from a bank or an insurance company.
The bank must prepare the guarantee in accordance with our standard.
Duty deferment account number
Please contact us if you do not know your duty deferment account number. We are unable to specify your duty deferment account number unless we are certain that the person contacting us represents the relevant business.
The simplest option is to send us an enquiry via Altinn. You must log in as the business that owns the duty deferment account
Foreign enterprises can also apply
Foreign enterprises can also apply for a duty deferment account. 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 VAT register with a representative, you can apply for dispensation from the requirement concerning registration in the Register of Business Enterprises. The same applies to enterprises domiciled in the EU/EEA that are directly registered in the VAT Register and that have a connection to Norway that follows from the term ‘business activity’ in the Register of Business Enterprises Act.
If you’re a foreign enterprise and wish to apply for a duty deferment account for a Norwegian branch (NUF), the foreign enterprise will be subject to a credit assessment as well as the Norwegian branch. The enterprise may be asked to submit various forms of documentation, such as financial statements, tax certificates or similar. This applies both when you’re applying and when you’re already a customer.
Enterprises of the type 'Norwegian-registered foreign enterprise' (NUF) can not submit forms via Altinn. Contact us to request the application form.
If your enterprise is established in an EU/EEA country with which Norway does not have a treaty concerning assistance relating to the collection of duties, you’ll be required to provide collateral as a condition for deferment. The same applies to enterprises that are established outside the EU/EEA, even if a treaty concerning the collection of duties has been established with the country.