Businesses shall use the form for retrospective declaration of goods in Altinn when they are to notify Norwegian Customs of goods that were not declared upon importation. They must first submit a form in Altinn, after which they will receive a reply from Norwegian Customs and an explanation on how to declare in TVINN. They must not submit declarations in TVINN without first having received a case number from Altinn.
In practice, the solution works as follows
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The consignee of the goods (or their representative) logs in to Altinn and opens the form "Retrospective Declaration of Goods".
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Information is entered, necessary documents are attached, and the form is submitted via Altinn.
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Norwegian Customs registers the case.
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A letter is sent via e-Formidling or to the email address provided, where Norwegian Customs confirms receipt of the case. A case number is issued, and instructions are provided on how to lodge a complete declaration (TVINN)
Norwegian Customs subsequently issues a special notice pursuant to the Public Administration Act if it is relevant to impose sanctions.
Separate solutions for re-calculation
Retrospective declaration must not be confused with corrections of already submitted declarations, referred to as re-calculation. There are separate digital solutions for re-calculation: TVINN re-calculation and a form in Altinn. Read more about this here.
Retrospective declaration is synonymous with subsequent declaration, which is a term that has often been used for declarations lodged at a later date.
Breaches of obligations under the Movement of Goods Act – sanctions
Please be aware that failure to declare goods upon importation constitutes a breach of the obligation to declare goods under the Movement of Goods Act chapter 3.
As with all other cases of failure to declare goods upon importation, Norwegian Customs assesses whether sanctions shall be imposed on the customs debtor. We will subsequently issue a separate notice if it is relevant to impose sanctions for failure to declare.
When goods are not declared to Norwegian Customs upon importation, the person in charge of the means of transport has usually also breached the obligation to give notice, notify and present goods under the Movement of Goods Act chapter 2. Norwegian Customs will make a standard assessment of whether there are grounds for sanctions against the person in charge.