A commercial invoice is usually used in all foreign trade and forms the basis for Norwegian Customs' determination of customs and duties. The invoice will provide a detailed overview of what the shipment contains and also the terms and conditions agreed between the buyer and the seller. This is important in relation to the customs value of the goods and for correct calculation of customs and duties. The commercial invoice must include the following:
Pro forma invoices are only accepted by customs authorities when the recipient is not paying for the goods (gifts, samples, free replacement goods, repairs, etc.). If pro forma invoicing is used, the stated value must reflect the actual value of the goods. Regarding documentary items that do not involve trade between two parties, a pro forma invoice with a description of contents is still required. The value field should contain the following text: "NCV" "No Commercial Value"
Documentary evidence of origin should be enclosed if your business would like customs benefits such as reduced customs or relief from customs duty for goods that are subject to customs. The exporter must document the origin of the goods with approved documentary evidence of origin such as a goods certificate or a declaration of origin from countries with which Norway has free trade agreements, and Generalised System of Preferences (GSP) certificates for imports from developing countries.
To find out which countries Norway has free trade agreements with, please go to the Norwegian Customs website.
Claims for customs benefits (preferential tariff treatment) must be submitted at the time of import and should be documented
- The EUR1 goods certificate is a form that can be used by all exporters and has no value limit. The certificate should be attested by Norwegian Customs and completed in one of the official languages for the countries that are party to the agreement, or in English.
The EUR1 goods certificate can be ordered from:
Wittusen & Jensen as,
Postboks 115 Kalbakken, 0902 OSLO,
Tel.: +47 (0) 22 90 20 00,
epost: kundeservice@wj.no
or:
- Declaration of origin (invoice declaration) is text that the exporter adds to the invoice (or other commercial document) that documents the status of origin of the product/goods for import customs clearance in the recipient country. The declaration does not need to be attested by Norwegian Customs or any other authority.
- If the value of the originating products is less than NOK 50,000/EUR 6000, any exporter can issue a declaration of origin
- If the value exceeds NOK 50,000/EUR 6000, an approved/authorised exporter must issue the declaration of origin. The authorisation number must then be specified in the declaration.
- A declaration of origin is valid for four months.
- Example of a declaration of origin (Invoice declaration):
- "The exporter of the products covered by this document (customs authorisation No. ........ (1).) declares that, except where otherwise clearly indicated, these products are of ........(2). preferential origin."
- Explanation of the example:
- The authorisation number issued to the approved exporter by the customs authorities must be entered in brackets. If the invoice declaration is issued by an unauthorised exporter, the text in brackets should be omitted completely or this space should be left empty.
- This is where the products' status/country of origin should be entered. If the export is regulated by the EEA agreement and the products meet the conditions for having EEA preferential origin, "EEA" or "EØS" should be entered here.
Please note that goods certificates and declarations of origin may have different formal requirements, wording and design, depending on which trade agreement is being used.
GSP - Generalized System of Preferences is a system that has general customs benefits for importing goods from developing countries. This means that goods that originate in a developing country can have relief from customs duty upon importation to Norway.
GSP "status of origin" should be documented upon presentation of satisfactory proof of origin. GSP proof of origin should be issued by the exporter and should normally be certified by the customs authorities or other authority for the country in question. To get GSP preferential tariff treatment, the goods must be sent directly from a GSP country to Norway via the EU or Switzerland. The original certificate should accompany goods sent directly from a GSP country. For part shipments from the EU and Switzerland, the requirements stipulate that approved replacement certificates must accompany the goods.
Permits and licences. Norway, like many other countries, has import and export restrictions on certain goods. A permit is required from the relevant authorities to import such goods. It is important to note that a permit must be obtained before the goods are collected from the customs warehouse or exported abroad. Norwegian Customs are in charge of border control and administer regulations on behalf of other authorities, and this affects import and export restrictions.
Advance notice. To increase security when moving goods, there are risk assessments and electronic advance notice requirements for moving goods to and from third countries. Moving goods between Norway and the EU is exempt from the advance notice requirements. This means that exporters and importers must attach the correct customs clearance documentation and relevant information for the goods before starting to transport them. Errors and omissions will lead to delays and extra costs.
Examples of exemption from notification requirements:
- Goods that are transported in accordance with the international postal convention
- Goods and supplies to and from facilities on the Continental Shelf
Download:
Instructions for filling in Customs Invoice
Explanation of terms: Abbreviations, words and expressions