A new Act relating to the importation and exportation of goods (Movement of Goods Act) and a new Act relating to customs duties (Customs Duty Act) will enter into force in 2026.
Based on dialogue and feedback from the transport sector, Norwegian Customs have revised the implementation plan for Digitoll. The deadline for mandatory digital customs registration has been extended to 2026 and divided into two stages.
1. Digital notification and disclosure of information from February 1st 2026
The initial stage consists of the mandatory duty of the transport sector to fulfill notification and disclosure of information obligations digitally (MO). Digital Notification and Disclosure of Information will provide Norwegian Customs with documentation of what goods are entering the country, which types of transport, and information about where and when. System support for digital Notification and Disclosure of Information is already in place, ready to use for all types of transport.
2. Declaration before border crossing and removal of the Direct transport rule September 1st 2026
The current arrangement, where goods can be transported directly to the consignee of the goods and declared within 10 days, will be removed 01.09.2026. Declaration and digital notification and disclosure of information before or upon arrival to the Norwegian customs territory will then be mandatory.
Introduction of digital customs
Norwegian Customs plans to implement digital customs gradually. We recommend that businesses implement digital customs procedures as soon as possible, for an opportunity to adapt their systems and processes and make the necessary adjustments before direct transport scheme is discontinued and digital notification and disclosure of information upon arrival to the Norwegian customs territory becomes compulsory.
Digital information about goods before or, at the latest, at the border crossing will:
- counteract illegal importation and promote fair competition
- protect society from health, environmental and terrorist threats
- ensure more efficient release of goods for free circulation
- make border crossings more efficient
- require less follow-up
- provide better opportunities for amendments made by the declarant and reduce error rates
- clarify obligations and responsibilities
- make interaction between Customs and businesses more efficient
- provide society with more knowledge about goods that are exported and imported
- The proposed timeline, which has been sent out for public consultation, can be found here
What are digital customs?
The digital customs concept is three-pronged and based on the following key principles:
- Information is submitted digitally, before or, at the latest, at crossing the border. Digital customs covers all reporting obligations vis-à-vis Norwegian Customs: declaration/choice of customs procedure, notification and disclosure upon arrival to the Norwegian customs territory advance notice of goods.
- Norwegian Customs will process and perform a risk assessment before or, at the latest, at arrival.
- Largely automated border crossing, with automated clearance for the chosen procedure.
