Customs warehouses

There are strict rules for what can be done with goods not cleared for free circulation that are in a customs warehouse.

Norwegian Customs must approve the premises

Premises that are to be used as a customs warehouse must be approved by Norwegian Customs. The same applies to any subsequent remodelling or changes to the premises. Before premises can be approved as customs warehouses, they must be equipped, furnished and secured so that Norwegian Customs finds that they are suitable for the purpose.

You must submit an application to establish a customs warehouse to the Movement of Goods Division.

To establish a customs warehouse, you must apply to Norwegian Customs using Altinn.

Contact Norwegian Customs if you have questions about customs warehouses.

The customs warehouse keeper shall ensure that no unauthorised parties gain access to the customs warehouse. Norwegian Customs shall have access to all buildings and areas that have been approved as a customs warehouse. The warehouse keeper must inform Norwegian Customs who has day-to-day responsibility for the warehouse.

In practice, this means that any premises can be used as a customs warehouse, provided that the area that is to be used is approved by Norwegian Customs. Norwegian Customs may without warning inspect the flow of goods into and out of the customs warehouse to ensure that it is taking place in accordance with the regulations.

Entry, storage, and withdrawal

All types of goods can in principle be placed in the customs warehouse, provided that they do not represent a hazard and that there is adequate space.

All the goods that are placed in the customs warehouse must be registered in the customs warehouse accounts. This is done by registering the goods. There is no time limit for how long goods that are permitted to be placed in the customs warehouse can be stored.

The customs warehouse keeper must always ensure that the goods that are placed into or are withdrawn from a customs warehouse are subjected to customs treatment in accordance with the regulations.

Various types of customs warehouses

In Norway there are four different types of customs warehouses

• Type A customs warehouse (general warehouse)
• Type B customs warehouse (central warehouse)
• Type C customs warehouse (duty-free sales at airports)
• Type D customs warehouse (processing warehouse)