Checks have revealed that exporters of used motor vehicles are often unable to document the origin. Additional documents may be required upon endorsements of EUR.1.
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.
Checks of proofs of origin issued in Norway have shown that in many cases the exporter has been unable to document origin. This primarily concerns used trucks.
Trucks and other motor vehicles are exempt from duty upon import to Norway. It it likely that the exporter in the EU has chosen to apply for a refund of duties that were paid for the input materials used for production (drawback).
When drawback is granted, the product is no longer considered an originating product. The foreign exporter can therefore not additionally issue a proof of origin. In such cases proof of origin cannot thus also be issued upon re-export from Norway.
Exporter is the same as importer
You must present proof of origin (EUR.1 or origin declaration) for the import to Norway before Norwegian Customs can endorse EUR.1.
Exporter is other than importer
You must present a supplier's declaration from the importer.
Norwegian Customs may demand to undertake the necessary investigations concerning the product`s origin status before EUR.1 is endorsed. You are not entitled to have EUR.1 endorsed at the time of export if Norwegian Customs wishes to undertake such investigations.
If the vehicle in question was imported more than 10 years ago a supplier's declaration or other sufficient documentation is acceptable.