Importation of equipment related to Rally Norway in Februar 2009
In connection with the arrangement of WRC in Norway in February 2009, equipment will be imported both to Rally Norway and to the participants.
The Directorate of Customs and Excise request that the following procedures apply:
Equipment imported in the name of the organizer Rally Norway
- Temporary importation:
The consignments (e.g. timing systems) have to be declared in the Norwegian import system TVINN. The Directorate of Customs and Excise propose that no deposit needs to be provided for this kind of equipment. The condition for the exemption is that the equipment is owned by a person or a company with residence outside Norway, and that it is imported and used by the importer (owner and importer must not necessarily be the same person), or under management by this person in connection with the arrangement in Norway, ref. the Norwegian Customs Act § 6-2 first paragraph, (a).
The consignments (e.g. timing systems) have to be declared in the Norwegian import system TVINN. The Directorate of Customs and Excise propose that no deposit needs to be provided for this kind of equipment. The condition for the exemption is that the equipment is owned by a person or a company with residence outside Norway, and that it is imported and used by the importer (owner and importer must not necessarily be the same person), or under management by this person in connection with the arrangement in Norway, ref. the Norwegian Customs Act § 6-2 first paragraph, (a).
If the equipment is imported by the organizer, and the owner is not present while using the equipment, a customs clearance has to take place.
Re-exportation has to be done through the customs authorities according to the current provisions.
Re-exportation has to be done through the customs authorities according to the current provisions.
- Ordinary importation:
Equipment imported for consumption during the arrangement, or equipment which will remain in Norway after the arrangement, has to be treated as an ordinary import and must be customs cleared according to current provisions.
Equipment imported in the name of the foreign participants
Equipment imported for consumption during the arrangement, or equipment which will remain in Norway after the arrangement, has to be treated as an ordinary import and must be customs cleared according to current provisions.
Equipment imported in the name of the foreign participants
(This concerns the equipment brought in by the participant and equipment sent prior to the rally or being forwarded).
- The rally cars including spare parts and tools:
The cars have to be customs-processed by importation by submission of a customs declaration. Corresponding procedure have be used for equipment, supply and tolls imported separately. No deposit for VAT shall be collected for the cars and other supply and equipment, ref. the Regulation on VAT no. 12 § 4 second and forth paragraph.
On re-exportation the goods must correspondingly be customs-processed by submission of a customs declaration.
- Fuel:
The exemption from customs duty includes only fuel which is in the fuel tank on the car when passing the Norwegian border. Fuel which is brought in separate tanks/units to be filled on the fuel tank during the competition, is not allowed to be imported free of duty and excise according to the provisions in the Customs Act § 6-2, first paragraph, (d),
ref. Customs regulation § 5-1-2 second paragraph.
Restricted goods
- Fuel:
The exemption from customs duty includes only fuel which is in the fuel tank on the car when passing the Norwegian border. Fuel which is brought in separate tanks/units to be filled on the fuel tank during the competition, is not allowed to be imported free of duty and excise according to the provisions in the Customs Act § 6-2, first paragraph, (d),
ref. Customs regulation § 5-1-2 second paragraph.
Restricted goods
In connection with the temporary importation, the Directorate of Customs and Excise presuppose that required licences and permissions are obtained from the competent authorities for restricted goods (communication equipment, provisions etc.)
Useful addresses:
Consumer Council of Norway (Mattilsynet)
Phone: (00 47) 06 040
The Norwegian Post and Telecommunication Authority (Post- og Teletilsynet)
Phone.: (00 47) 22 82 46 40
E-mail: [email protected]
Phone: (00 47) 06 040
The Norwegian Post and Telecommunication Authority (Post- og Teletilsynet)
Phone.: (00 47) 22 82 46 40
E-mail: [email protected]
Equipment imported by others (sponsors etc.)
This equipment must be handled as an ordinary importation and must accordingly be customs cleared according to current provisions.
Vehicles registered abroad which are driven by Norwegian citizens
The application form RD-0036 must be filled in and sent to the customs region where the applicant is domiciled, see website www.toll.no
Customs control
The Directorate of Customs and Excise will point out that the temporary imported vehicles and other equipment is not exempted from customs control if the customs wants to carry out an examination.
It further information is required please contact the Customs Information Centre, phone: 0 30 12.