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Damaged goods

Sometimes goods are damaged before the customs clearance process has been completed. Such goods are exempt from taxes.

Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023.

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

In order 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.