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NorwayLovdata

Customs amendment notices must be electronic from 15 September

Norway changes declaration-amendment delivery, vessel-arrival exemptions and arrival-message data. Alternative delivery requires special permission from customs.

By Taxxa AI OyPublished 31 August 2026

Tax

From 15 September 2026, customs amendment notices must be delivered electronically to the customs authorities' system or a system they approve.Lovdata Tolletaten may permit another delivery method in special cases.Lovdata The change is part of a regulation that also revises vessel-arrival duties and the information required in electronic arrival messages.

For businesses and customs representatives correcting declarations, the operative distinction is between electronic delivery as the stated rule and another method authorised exceptionally by customs. The amendment replaces the delivery provision and removes its former second paragraph; it does not make alternative submission a general choice for the declarant.

The regulation also confirms that the statutory notification and information duty continues to apply where permission under § 2-4-7 first paragraph has been granted. The permission may specify when that duty must be fulfilled. Holding such permission therefore does not itself remove the requirement to report.

For leisure craft, the amended text requires the master to proceed directly to a place where customs is stationed unless the specified declaration exemptions or temporary-import rules apply. The exception also depends on passengers and the vessel carrying only qualifying travel goods that need no permission from other authorities and meet the listed declaration or temporary-import conditions.

A separate exemption covers Norwegian fishing vessels carrying catch and vessels carrying petroleum products or minerals from the Norwegian continental shelf. It depends on the vessel having no other goods on board that have not been released for free disposal, and on not having called at a port outside the customs territory.

The replacement arrival-message annex lists information on the actors, transport, time, place and cargo. It includes transport identifiers, nationality and mode, arrival time and customs office, freight-document references, consignor and consignee, import or transit references, goods description, package count and gross weight. Additional references concern EU exports for motor vehicles and specified continental-shelf goods going into customs warehousing.

These requirements are set out in FOR-2026-08-26-1683, amending vareførselsforskriften §§ 2-2-1, 2-4-7 and 7-2-1 and replacing Annex 5Lovdata, with commencement on 15 September 2026.Lovdata

Prepare electronic delivery of customs amendment notices for 15 September 2026 and review the revised arrival-message requirements.

Sources

Forskrift om endring i forskrift om inn- og utførsel av varer (vareførselsforskriften)