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NorwayAltinn

Tollager application now needs Enhetsregisteret role or proxy access

All tollager types need Foretaksregisteret registration; filers need an Enhetsregisteret role or delegation to the service or Toll packages, with six legacy roles usable in transition.

By Taxxa AI OyPublished 10 November 2026

Tax

Industry: Warehousing and storage

Companies that need to store non-cleared goods use the Tolletaten application for establishing or renewing a customs warehouse. The route covers every type of tollagerAltinn, for both a new approval and renewal of an existing bevillingAltinn. A company seeking a change during the approval period does not use this route; it reports the change and attaches documentation through Pågående sak hos Tolletaten.

The applicant company must be registered in Foretaksregisteret.Altinn Approval as tollagerholder requires good knowledge of customs-warehouse accounting, operation and the customs rules generally. Tolletaten may grant a company permission to establish and operate a warehouse, and approves the holder's system for recording and accounting for goods before permission is granted, under vareførselsforskriften § 4-4-3.

To complete and submit the form the filer must hold a role in Enhetsregisteret. Alternatively the filer must hold a power of attorney to the single service or to one of two access packages: Toll or Ordinær post til virksomheten.Altinn A single service is one concrete form delegable on its own, while an access package is a collection of several services. In a transition period the form remains usable with one of six roles from old Altinn: Regnskapsmedarbeider, Daglig leder, Styrets leder, Innehaver, explicit service delegation or Post/arkiv. The earlier generic Altinn-role requirement no longer applies.Altinn

Every application attaches the same core documentation: company certificate, drawings, sketches and photographs of the warehouse, a routine description, and a description with an example of the customs-warehouse accounts.Altinn Further relevant documents may be required depending on which warehouse type is sought. The holder must keep electronic warehouse accountsLovdata that are clear and current at all timesLovdata, recording each entry and removal, storage location, customs processing with declaration references, the goods' nature, weight and value with identifying details, any treatment on or off the warehouse, consignee name and address, departure office and transit number, means of transport, and whether discrepancies are entered in the remarks journal, with reconciliation at least once a yearLovdata and five-year retentionLovdata, under section 4-4-8.

After submission the filer receives a receipt from Altinn with a reference number used for later submissions to the same case; additional information is filed through Pågående sak hos Tolletaten. Tolletaten's contact centre answers completion questions on telephone 22 86 03 12.

Permission to operate a warehouse and the warehouse accounts are regulated in Forskrift om inn- og utførsel av varer (vareførselsforskriften) §§ 4-4-3 and 4-4-8; applications go through Tolletaten's form with Enhetsregisteret roles or Altinn fullmakt to the stated service or access packagesAltinn.

Check that the filer holds an Enhetsregisteret role or a delegation to the tollager service or the Toll / Ordinær post til virksomheten package, and attach the required warehouse documentation.

Sources