Retrospective declaration of goods

Customs representatives must henceforth submit declarations to the Norwegian Customs Authority's Recalculation Section via specific dedicated clearance units.

The clearance units to be used are:

• Clearance unit 45 30 06 for imports
• Clearance unit 45 30 96 for exports

If customs representatives already have permission for electronic submission of amendments (recalculations) in TVINN, they have now also been granted access to these specific clearance units for post-customs declarations.

Private individuals must apply via the contact form.

Companies must contact a customs representative for post-customs declarations.

When you need to post-declare goods that should have been declared and cleared during import or export, this must be done through declaration in TVINN. This applies both to goods that were not previously declared in TVINN (but should have been) and when a pre-declaration (direct clearance) was submitted in TVINN before import but was not cleared at the border.

Post-Customs Declaration Does Not Apply To:

• Applications for amendments (corrections of previously accepted import and export declarations).
• Goods registered by a bonded warehouse operator and delivered directly to the consignee, which must be declared with the assigned consignment number. These declarations must still be sent to the Follow-Up Department even if the 10-day deadline has been exceeded.
• Post-declaration must not be confused with corrections of already submitted and accepted declarations (i.e., amendment notices or recalculations). Submitting an amendment notice to the Norwegian Customs Authority has separate digital solutions: TVINN Amendment Notice and forms in Altinn.

Post-customs declaration of goods was previously referred to as “post-clearance,” a term often used for declaring goods after the fact.

Goods Under the Transit Procedure

Post-customs declaration of goods in transit that are imported into Norway (free circulation, use, or consumption in Norway) must be declared as described under IMPORT. Subsequently, the Transit Section must be contacted with the transit number (MRN) and the clearance and sequence numbers for the post-customs declaration. The Transit Section is responsible for completing the transit process.

For other goods, such as goods in direct transit (duty-free goods, provisions, etc.), the Transit Section must be contacted to clarify the process.

Contact information: [email protected]

Import

Has the item been pre-declared (direct clearance/immediate customs processing) in TVINN?

• The customs representative must retrieve the previously submitted customs declaration and send a new version in TVINN to the Recalculation Section at clearance unit 45 30 06 for goods declarations, not the unit for direct clearance/immediate customs processing.
• A new version of the previously submitted import declaration must be submitted in TVINN with corrected information in fields 30, 44, and 49, as described below.

If needed, the Customs Authority at the clearance unit may contact the importer’s representative to request additional information.

If the item has not been pre-declared (i.e., you do not have a declaration ID), you must post-declare the goods in the following way in TVINN:

• The import declaration is sent in TVINN to the Recalculation Section at clearance unit 45 30 06 for goods declarations, not the unit for direct clearance/immediate customs processing.

How to Declare in TVINN for Imports:

• Declaration category: MA (backdated manual declaration).
• Declaration date: The date of the border crossing.
• When post-declaring, the customs value must be calculated using the recalculation rate for the date of the border crossing.

Note: To backdate the declaration, the customs representative must update their software. The customs representative must contact their software provider directly.

• Field 30: Storage location of the goods, filled in with: X.
• Field 44: Additional information, filled in with:
  • TXT – Post-Customs Declaration
  • TXT – Date of border crossing
  • TXT – MRN if available
• Field 49: Warehouse code/Consignment number, filled in with: 2024E.

Digitoll

Declarations sent to clearance units 441002 and 441003 cannot be amended or forwarded to clearance units for post-customs declarations.

A new declaration must instead be created and sent in TVINN to the Recalculation Section at clearance unit 453006.

If it is later found that the shipment has been registered as consigned, a new declaration must be created (with a new sequence) and sent to the Follow-Up Department for processing.

Exports

A customs declaration (TVINN export declaration) must be created and submitted in TVINN to the Recalculation Section at clearance unit 453096 for goods declarations.

If needed, the Customs Authority at the clearance unit may contact the importer’s customs representative to request additional information.

How to Declare in TVINN for Exports:

• Declaration category: MA (backdated manual declaration).
• Declaration date: The date of border crossing.

Note: To backdate the declaration, the customs representative must update their software. The customs representative must contact their software provider directly.

• Field 44: Additional information, filled in with:
  • TXT – Post-Customs Declaration
  • TXT – Date of export

Violations of Customs and Tax Laws – Sanctions

Failure to declare goods during import or export constitutes a breach of the declaration obligation under Chapters 3 and 5 of the Customs Act. The Norwegian Customs Authority will assess (as in other cases where goods are not declared during import or export) whether sanctions should be imposed. In accordance with the Public Administration Act, a specific notice will be issued afterward if sanctions are deemed applicable.