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.