Includes customs regulations and contact in.formation for this country's customs office
Last Published: 7/22/2019

Advance rulings on classification
Before signing a long-term contract or sending a shipment of considerable value, it may be prudent for the Norwegian importer or U.S. exporter to obtain an official ruling on customs treatment.  Requests for advance information regarding the customs classification of products may be addressed directly to:
Toll og Avgiftsdirektoratet (Norwegian Customs and Excise Authority)
Tel: 011 (47) 22 86 03 00
E-mail: tad@toll.no

Taxation and Customs Union Directorate
The Union Customs Code (UCC) was adopted in 2013 and its substantive provisions apply from May 1, 2016.  It replaces the Community Customs Code (CCC).  In addition to the UCC, the European Commission has published delegated and implementing regulations on the actual procedural changes.  These are included in Delegated Regulation (EU) 2015/2446, Delegated Regulation (EU) 2016/341 and the Implementing Regulation (EU) 2015/2447.

There are a number of changes in the revised customs policy which also require an integrated IT system from the customs authorities.  In April 2016, the European Commission published an implementing decision (number: 2016/578) on the work program relating to the development and deployment of the electronic systems of the UCC.  The EC continues to evaluate the timeline by which the EU-wide integration of the customs IT system can be implemented.  The current deadline of December 2020 may be extended until 2025 (draft proposal).  It remains to be seen how this will affect Norway and other EEA countries.

Key link: Homepage of Customs and Taxation Union Directorate (TAXUD) Website

Customs Valuation
Most customs duties and value-added tax (VAT) are expressed as a percentage of the value of goods being declared for importation.  Thus, it is necessary to dispose of a standard set of rules for establishing the goods' value, which will then serve for calculating the customs duty.
Given the magnitude of EU/EEA imports every year, it is important that the value of such commerce is accurately measured for the purposes of:

  • Economic and commercial policy analysis;
  • Application of commercial policy measures;
  • Proper collection of import duties and taxes; and
  • Import and export statistics


These objectives are met using a single instrument - the rules on customs value.
The EU/EEA applies an internationally accepted concept of ‘customs value’.
The value of imported goods is one of three 'elements of taxation' that provides the basis for assessment of the customs debt, which is the technical term for the amount of duty that has to be paid, the other ones being the origin of the goods and the customs tariff.

Key links:  http://ec.europa.eu/taxation_customs/business/customs-procedures_en  and  http://www.toll.no/en/

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