CBAM importers face new Customs registration and approval steps

Every business importing CBAM goods from third countries is affected, and the first step is new: register the business with Tolletaten and receive a national identification numberSkatteetaten, which the business then uses to register in the CBAM register. Businesses whose combined imports exceed 50 tonnes of CBAM goods per calendar year must additionally apply to become authorised CBAM declarantsSkatteetaten. The application goes to the EU Commission's CBAM portal and is then processed by Skatteetaten, which is the authorising authority for importers of CBAM goods into Norway.

Authorisation requires the business to document expected import volumes of CBAM goods, financial information and a tax certificate (attest for skatt og avgift), and in some cases to provide a guarantee. Any business that has submitted its authorisation application in the CBAM register before 31 March 2027 may continue importing CBAM goods while the application is being processedSkatteetaten. Both Tolletaten's registration scheme and the option to apply for authorisation in the CBAM register are planned to open during autumn 2026, with further details to follow once the national regulations and the application process are ready.

The duties sit within Norway's planned CBAM rollout: from 1 January 2027 Norway aims to introduce EU carbon pricing on imported goods to prevent production moving to countries with lower carbon prices. Miljødirektoratet takes the lead coordination role for CBAM; Skatteetaten authorises importers and collects infringement fines, while Tolletaten controls goods at the border. Covered goods are cement, electricity, fertiliser, iron and steel, aluminium and hydrogen — goods whose embedded emissions are priced at the EU ETS allowance price so that all CBAM goods traded in the EEA area carry the same carbon price. Importers of 50 tonnes or less per year in total are exempt from the schemeSkatteetaten.

Legal basis: Skatteetaten guidance "Prising av karbonutslipp fra importerte varer (CBAM)", updated section on importer approval; Finansdepartementet press release on the introduction of 7 March 2025.