Damaged goods

The damage must have arisen during transport, or while the goods were in the customs warehouse.

To obtain exemption from taxes, it is a condition that the goods are destroyed by, or in agreement with, Norwegian Customs.

If the goods are not damaged completely, a partial reduction of the calculation basis may be relevant.

Regulations

• Movement of Goods Regulations, Section 3-7-2 – Damaged goods.
• Customs duty act, Section 3-5– Reduction of the basis of calculation when the goods are damaged or spoilt.