tolldeklarasjon

Tolldeklarasjon, or customs declaration, is a formal statement submitted to a country’s customs authority describing goods that are being imported or exported. The declaration aims to identify the goods, determine applicable duties and taxes, and ensure compliance with import and export controls.

Who files and when: Importers, exporters, or their appointed customs brokers or freight forwarders file the declaration. It is typically required for most goods crossing borders and may be submitted before the goods arrive (pre-declaration) or at the time of arrival, depending on the customs system. Some shipments may qualify for simplified declarations or special procedures.

Contents: The declaration includes a description of the goods, quantity, value, weight or volume, origin, destination, and tariff classification (HS code). It may also include country of origin, incoterms, any licenses or certificates, and information about exemptions or suspensions. Supporting documents often include the commercial invoice, packing list, origin certificate, import licenses, and compliance certificates.

Process and outcomes: Customs assesses duties and taxes, restrictions, or licenses; when clearance is granted, the goods are released. Declarations may be subject to risk-based controls, inspections, and post-clearance audits.

Norway context: In Norway, tolldeklarasjon is handled by the Norwegian Customs (Tollvesenet) within the framework of EEA and international trade rules. Import VAT (merverdiavgift) and any applicable customs duties are calculated from the declared value. Some goods are exempt or subject to excise duties. Non-declaration or misclassification can lead to penalties, back duties, or delays.