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NorwayLovdata

Customs exchange rates move to a 14-day cycle

From 3 September 2026, commonly used currencies follow a fortnightly rate-setting system with a new suspension rule for deviations above 5% on two consecutive days.

By Taxxa AI OyPublished 3 September 2026

Tax

Norway has changed the exchange-rate rules used to determine customs value from 3 September 2026Lovdata. Customs now sets rates for the most frequently used currencies every other TuesdayLovdata, based on Norges Bank's indicative market rates from the immediately preceding working day. Each fixed rate applies for two weeks, or 14 days, starting on the third following Thursday after it is setLovdata.

The change replaces a weekly system under which customs set rates each Wednesday and the rates became valid the following Monday. Importers and customs representatives should identify the applicable validity period under the new rule when converting foreign-currency amounts for customs valuation.

Fixed rates must be published on toll.no. For currencies outside the most-used group, the regulation instead requires Norges Bank's daily market rates, converted into Norwegian kroner, when determining customs value. The fortnightly publication method therefore does not apply to every foreign currency.

A new deviation mechanism can shorten the period for which a published rate remains usable. If, during its validity period, the fixed conversion rate differs by more than five per cent from Norges Bank's daily market rate on two consecutive days, it must be suspended from the following day for the remainder of that validity periodLovdata.

Both conditions matter: the divergence must exceed five per cent and persist for two consecutive days. The suspension takes effect the day after those conditions are met. Customs publishes suspensions on toll.no and may issue further guidelines on monitoring rates and administering, implementing and applying the deviation arrangement.

The regulation continues to tie the relevant conversion time to the time for determining the customs-duty rate under tollavgiftsloven § 2-2. The rate-setting day, the later start of its validity period and the legally relevant time for the declaration are therefore distinct elements of the calculation.

The revised rules are in vareførselsforskriften § 6-12-1, as amended by FOR-2026-08-21-1661 with commencement on 3 September 2026Lovdata.

Use the new validity periods when converting customs values from 3 September 2026. Check toll.no for published rates and suspensions; use Norges Bank daily rates for other currencies.

Sources

Forskrift om inn- og utførsel av varer (vareførselsforskriften)