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Customs Regulations) Disclaimer: If there is any discrepancy or difference between the English and Norwegian version of the Customs Regulation, the Norwegian version shall prevail. **** Regulations to the Act on Customs Duties and Movement of Goods (Customs Regulations) Index Chapter 1 General provisions ............................................................................................................. 5 Section 1-3 Territorial extent of the Act ........................................................................................... 5 Section 1-4 Application of the Act’s control provisions in foreign territory .............................. 5 Section 1-6 Publication of customs duty rates etc. ......................................................................... 5 Section 1-7 Dating of customs duty rates ........................................................................................ 6 Chapter 2 Customs debt....................................................................................................................... 7 Section 2-1 Customs debt .................................................................................................................. 7 Section 2-3 Customs debtor in the case of goods not cleared for free Circulation .................... 7 Section 2-5 Customs debt in respect of goods forwarded in accordance with international treaties on the simplification of customs procedures ................................................ 7 Chapter 3 Traffic to and from the customs territory ........................................................................ 8 Section 3-1 Obligation to give notice, notify and present goods etc. .......................................... 8 Section 3-2 Destination upon arrival in the customs territory ................................................... 23 Section 3-3 Obligation to notify upon arrival at the destination ............................................... 26 Section 3-4 Unloading ...................................................................................................................... 29 Section 3-5 Loading .......................................................................................................................... 30 Section 3-6 Permission, obligation to notify etc in respect of onward transport in the customs territory .......................................................................................................... 30 Section 3-7 Obligation tonotify upon leaving the customs territory – special export permit 30 Chapter 4 Customs treatment ........................................................................................................... 32 Section 4-1 Obligation to present goods for customs treatment ................................................ 32 Section 4-2 Detention, storage and forced sale etc ....................................................................... 33 Section 4-3 Opening and business hours – special fee for customs services provided .......... 33 Section 4-10 Obligation to declare goods upon importation........................................................ 34 Section 4-11 Obligation to declare goods upon exportation ........................................................ 38 1 Section 4-12 Retention of notifications, declarations, documents etc ......................................... 39 Section 4-13 Permission to use electronic data interchange to declare goods etc ..................... 39 Section 4-20 Release of goods not cleared for free circulation – clearance for free circulation 43 Section 4-21 Forwarding of goods not cleared for free circulation to a place within the customs territory – internal transit .................................................................................................... 46 Section 4-22 Transborder forwarding of goods not cleared for free circulation – external transit ………………………………………………………………………………...47 Section 4-23 Permission for exportation .......................................................................................... 48 Section 4-24 Other disposal of goods not cleared for free circulation ........................................ 55 Section 4-25 Right to dispose of goods that have been cleared through customs etc ............... 55 Section 4-26 Right to re-export goods, abandon goods etc .......................................................... 56 Section 4-27 Detention in the event of disposal in breach of customs clearance ....................... 56 Section 4-30 Authorisation to establish and operate a customs warehouse .............................. 57 Section 4-31 Period of storage etc in a customs warehouse ......................................................... 62 Section 4-32 The customs warehouse keeper’s claim for storage fees etc .................................. 62 Section 4-33 Establishment of a free zone and a free port ............................................................ 62 Section 4-34 Operation of free zones and free ports ...................................................................... 64 Chapter 5 Relief from customs duty ................................................................................................ 67 Section 5-1 Goods for personal use ................................................................................................ 67 Section 5-2 Goods for use in means of transport in commercial activity ................................. 73 Section 5-3 Goods for the representative missions of foreign powers and international organisations…………………………………………………………………………..77 Section 5-4 Goods from special areas, goods that are re-imported etc ..................................... 80 Section 5-5 Damaged goods ............................................................................................................ 82 Section 5-6 Samples etc .................................................................................................................... 82 Section 5-7 Goods for technical and scientific use etc ................................................................. 84 Section 5-8 Goods for the aviation industry ................................................................................. 85 Section 5-9 Goods of lesser value ................................................................................................... 86 Chapter 6 Relief from customs duty for goods that are to be reexported .................................. 87 Section 6-1 Relief from customs duty in connection with temporary importation, without provision of security .................................................................................................... 87 Section 6-2 Relief from customs duty in connection with temporary importation upon provision of security .................................................................................................... 90 Section 6-3 Industrial goods imported for repair or processing and thereafter re-exported 91 2 Section 6-4 Agricultural goods imported for processing and thereafter re-exported ............ 92 Section 6-5 Goods that are destroyed instead of being re-exported ......................................... 96 Chapter 7 Basis for calculating custom duty .................................................................................. 97 Section 7-1 Customs duty based on weight, volume and unit (specific customs duty) ......... 97 Section 7-4 Basis of calculation for goods that are re-imported after processing or repair (foreign processing) ..................................................................................................... 97 Section 7-10 Transaction value of the goods .................................................................................. 98 Section 7-11 Transaction value of identical goods ......................................................................... 99 Section 7-12 Transaction value of similar goods .......................................................................... 100 Section 7-14 Customs value determined on the basis of the selling price in Norway ............ 100 Section 7-15 Computed customs value ......................................................................................... 101 Section 7-17 Items included in the customs value determined pursuant to section 7-10 ...... 101 Section 7-19 Rates of exchange ....................................................................................................... 103 Section 7-20 Deferral of final determination of value ................................................................. 103 Chapter 8 Preferential tariffs ........................................................................................................... 104 Section 8-2 Granting of preferential tariffs on the basis of a free trade agreement etc ........ 104 Section 8-3 Granting of preferential tariffs on the basis of the Generalized System of Preferences (GSP) for developing Countries .......................................................... 105 Section 8-4 Preferential rules of origin ........................................................................................ 106 Section 8-5 Claims for preferential tariff treatment and documentary proof of origin ........ 122 Section 8-6 Non-preferential rules of origin ............................................................................... 127 Chapter 9 Reduction of customs duty rates in the budget year ................................................. 134 Chapter 10 Trade measures ..............................................................................................................
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