Digitoll for offshore

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The Norwegian continental shelf is considered foreign territory for customs purposes

The Norwegian continental shelf is regarded as foreign territory for customs purposes.

The customs territory comprises mainland Norway and its territorial waters. Goods transported to or from the continental shelf are therefore subject to separate rules.

Several exemptions from ordinary customs procedures apply to the offshore sector. Customs warehouses and cargo registration play a central role, and many types of goods may be imported without a standard customs declaration.

Which goods are exempt from pre-arrival notification?

Several types of goods imported directly from offshore installations are exempt from the requirement for pre-arrival notification.

This applies when the goods originate from offshore installations operated by companies established in Norway, the EU, Switzerland, or Liechtenstein.

Examples of exempt goods include:

• goods incorporated into the construction, maintenance, or modification of an installation
• goods used for assembling or equipping installations
• supplies used or consumed offshore
• non-hazardous waste

Goods imported through pipelines are also exempt from pre-arrival notification requirements.

Notification and disclosure of information requirements for vessels

The information that must be submitted depends on the mode of tansport, the vessel's activity and the cargo on board.

Vessels carrying only oil or gas

For Norwegian and foreign vessels arriving from the Norwegian continental shelf carrying only oil or gas, neither of the following applies:

• notification and disclosure of information requirements
• customs declaration requirements

Vessels that have called at a port outside the customs territory

If a vessel has called at a port outside the customs territory, or carries non-cleared goods or non-cleared stores, notification and disclosure of information requirements apply.

Information about the vessel, cargo, crew, and stores must then be submitted.

Special rules for supply vessels

For supply vessels carrying non-cleared goods or non-cleared stores, the ordinary notification and disclosure of information requirements apply.

Supply vessels not carrying non-cleared stores ar exempt from the requirement to report information about crew and stores.

Notification and disclosure of information requirements for aircraft

For aircraft carrying goods that must be presented to Norwegian Customs, notification and disclosure of information data must be submitted electronically no later than upon landing.

As a general rule, the aircraft must land at an airport with international status. Upon application, Norwegian Customs may grant permission to land at other airports.

Arrival notifications must contain the information specified in Appendix 5 to the Movement of Goods Regulations .

If the aircraft does not carry goods that must be presented to Norwegian Customs, arrival notification may be provided through a fixed flight schedule.

Which goods are exempt from customs declaration requirements?

Several types of goods arriving directly from the Norwegian continental shelf are exempt from customs declaration requirements.

These include:

• waste, work clothing, and similar items sent for cleaning and return
• letter mail without goods subject to customs duties and does not require permits from other authorities
• seismic and geological samples
• Norwegian goods and previously customs-cleared goods returning to Norway, provided that the importer and exporter are the same entity and customs duties were not refunded upon export
• goods previously removed from a customs warehouse and subsequently returned to the customs warehouse

Although these goods are exempt from customs declaration requirements, they must be registered in a customs warehouse and recorded in the customs warehouse accounts.

Declaration requirements still apply to stores and consumable goods entering or leaving a customs warehouse.

Customs warehouses play a central role

For goods that are exempt from customs declaration requirements, the customs warehouse solution is central.

The goods must be registered in the customs warehouse accounts and linked to a cargo reference number. This cargo reference number must be reported together with the notification and disclosure of information data.

The goods may be registered in one or more customs warehouse accounts before arrival in the customs territory, depending on how the flow of goods is organised and who receives each consignment.

After arrival, the goods may:

• remain in a customs warehouse,
• be released and recorded as withdrawn in the warehouse accounts using the relevant code if the goods were entered into the warehouse pursuant to Section 4-1-27 of the Movement of Goods Regulations,
• be declared upon removal if they were not entered to a customs warehouse pursuant to Section 4-1-27 of the Movement of Goods Regulations, or
• be transferred to another customs warehouse

If goods are transferred to another customs warehouse, the receiving warehouse operator must submit a warehouse entry declaration in TVINN. This requirement applies even if the goods were exempt from customs declaration requirements when they first arrived from the continental shelf.

If goods are uploaded after arrival

Situations may arise where goods were not intended to be unloaded when the border was crossed, but a later decision is made to unload them.

In such cases, no new or updated notification must be submitted after the transport has arrived.

However, a customs declaration must be submitted as soon as the decision is made, and no later than before the goods are unloaded.

The same applies to spare parts and inventory items that form part of the vessel upon arrival but are later unloaded.