Tollprosedyren

Tollprosedyren is the set of customs procedures that govern how goods crossing borders are handled to determine whether duties and taxes apply and to ensure compliance with national and international rules. In Norway, it is administered by the Tolletaten, but similar frameworks exist in the European Union and other jurisdictions under their respective customs laws. The procedure covers import, export, and movements under special regimes such as processing and transit, and it serves both revenue collection and protection of health, safety, and the environment.

Key elements of tollprosedyren include:

- Customs declaration: a formal statement detailing the goods, including type, value, origin, tariff classification, and quantity, usually submitted electronically.

- Classification and valuation: assigning a Harmonized System (HS) code for tariff purposes and determining the value of goods for duties and VAT.

- Duties and taxes: calculation and payment of import duties, value-added tax, excise taxes, and any applicable reliefs or exemptions.

- Procedures and regimes: standard import/export, inward or outward processing, temporary admission, and transit, among others.

- Documentation and systems: use of an EORI or equivalent operator number, digital declarations, and national or regional customs platforms.

- Controls and release: risk-based checks, documentary or physical inspections, and the release of goods after satisfactory assessment; post-clearance controls may follow.

Typical flow involves preparation and submission of a declaration, assessment of duties and taxes, payment, and clearance for import or export. Exact rules and rates vary by country and product, and traders may use simplified or representative procedures if authorized. The tollprosedyren aims to facilitate lawful trade while ensuring compliance and revenue protection.

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