Law of the Toll and Commodity (tolls)

Date	LO-2007-12-21-119
Ministry of	Treasury
Last modified	LO-2016-06-10-24 from 01.07.2016
Published	In 2007 booklet 13
Istrontrecation	01.01.2009
Changing	LAW-1966--06-10-5
Announcement	29.12.2007 at 15.45
Card title	Tollaw-Toll

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Capital overview :

• Capital-sharing
• Chapter 1. Almemorial regulations (Section 1-1-1-8)
• Chapter 2. About customs blame (Section 2-1-2-5)
• Chapter 3. Traffic to and from the customs area (Section 3-1-3-7)
• Chapter 4. Tolltreatment (Section 4-1-4-34)
• Chapter 5. Tollexemption (Section 5-1-5-9)
• Chapter 6. Tollexemption for commodity to be reperformed (Section 6-1-6-5)
• Chapter 7. Basis of the calculation of the toll (Section 7-1-7-20)
• Chapter 8. Preferrals-varers origin (Section Section 8-1-8-6)
• Chapter 9. Tolldiments in the budget year (Section 9-1-9-5)
• Chapter 10. Trade measures (Section 10-1-10-7)
• Chapter 11. Refund of toll at reexecution (Section Section 11-1-11-5)
• Chapter 12. Shonest Management Rules (Section 12-1-12-16)
• Chapter 13 Almemorial regulations on customs control (Section 13-1-13-12)
• Chapter 14 Customs cooperation with other state (Section 14-1-14-9)
• Chapter 15. Hold of goods that violate immaterial rights (Section 15-1-15 -5)
• Chapter 16 Punishment and other reactions (Section 16-1-16-16)
• Chapter 17. Istrontrecation, transition regulations and repiture of and changes in other laws (Section 17-1-17-3)

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Jf. former law 10. June 1966 # 5 about the Customs (tolls).

Capital-sharing

Kap. 1 Almemorial regulations

Kap. 2 About Customs

Kap. 3 traffic to and from the customs area

Kap. 4 Tolltreatment

I. Joint regulations on customs treatment

II. Declarations alike

LII. Interpretion expedition

TWELVE. Storage of undiluted commodity

Kap. 5 Tollexemption

Kap. 6 Tollexemption for commodity to be reperformed

Kap. 7 Basis of calculation of toll

I. Joint regulations on the calculation basis

II. Shonest regulations on the commodity's customs value

Kaap. 8 Preferll

Kap. 9 Tolldiments in the budget year

Kap. 10 Handeltile

Kap. 11 Refund of toll at reexecution

Kap. 12 Shonest Management Rules

Kap. 13 Almemorial regulations on customs control

Kap. 14 Tollcooperation with other state

Kap. 15 Holding of commodity as violating intellectual property rights

Kap. 16 Punishment and other reactions

Kap. 17 Ipowertrecation, Transitional regulations and repession of and changes in other laws

Chapter 1. Almemorial regulations

SECTION 1-1. Definitions

In this law, it is meaning :

a)	Fwear : Any transport of water to the water.

b)	Preservation : Submission of undiluted commodity in the customs area.

c)	Polling : Customs treatment that implies that undiluted commodity from the customs authorities is beset and runs over in free of the disposal.

d)	Fleads : The one that in each case has the command of a transport means.

e)	Aircraft : Any transport means in the air.

f)	Toll : Please apply for the payment to the treasury as determined in the Parliament's ordinance of the Customs and the Act here.

g)	Interpret : Approved storage site for undiluted commodity.

h)	Interpretion expedition : Customs treatment that implies the customs authorities give permission to :

1.	that the commodity interprebles,

2.	that the commodity is passes,

3.	that the commodity was transiited,

4.	that the commodity is performed, or

5.	that, in any way, it can be disposed of the commodity without the interpretation of it.

in)	Tollspace : The Norwegian mainland countries with its territorial waters, but not Svalbard, Jan Mayen and Norway's car and.

j)	Tollkin : Anyone who has the customs guilt by the narcolluan or undiluted commodity.

k)	Transitation : Transport of commodity under control of the customs authorities between two places where at least one country border is crossed along the way.

l)	Transport : Any device that can be used for transport of commodity.

m)	Vare : All of which are treated as commodity after the Parliament's ordinance of toll.

n)	Vitem : The relationship that a commodity has been taken to, or is carried out from, the customs area.

Part Article SECTION 1-2. Law's sacrational scope of duty to respond toll and other fees

(1) This law gets the Applicability of any commodity that is introduced to or taken from the customs area.

(2) Upon the entry of commodity, the response to the treasury of the treasury shall comply with the provisions granted in this law, and they are betting that are determined in the Parliament's ordinance.

(3) Upon the entry of commodity, it shall be replied to the Tax of the treasury in accordance with the provisions given in :

a)	law 19. June 2009 No. 58 about mervalue tax (mervalue tax law) and the Parliament's ordinance of mervalue tax, and

b)	law 19. May 1933 # 11 about special fees and the Parliament's ordinance of special fees.

0	Modified by law 25 June 2010 # 42.

Part Article SECTION 1-3. Lovens site-real scope

(1) This law gets the Applicability in the customs area.

(2) Lovens regulations on control and border collomerda also receive the Applicability of the adjacent zone outside of the territorial waters.

(3) The Ministry can provide regulation on the use of the law of law after the first and other clause, herunder in what extent the individual regulations receive the Applicability :

a)	on traffic to and from drilling platforms, mining facilities and similar to the sea, in connection with the exploration and exploitation of undersea natural instances, and

b)	in particular control areas created after chapter 14.

Part Article SECTION 1-4. Applicability of law enforcement regulations on foreign territory

(1) Lovens regulations on control can be applied to other state territory in the extent agreement with the person state opens for this.

(2) The Lovens Applicability on Foreign territory shall be announced by the Ministry of regulation.

(3) The Ministry may provide regulation on the law of law enforcement on foreign territory after this paragraph, herunder determining that the customs authorities should make the content of the regulation known to the audience by looking up or otherwise, at the customs sites that is located in or near the person border area.

Part Article SECTION 1-5. Customs authorities tasks by this law

(1) Customs authorities shall :

a)	calculate and determine toll in accordance with this law and after current customs rates,

b)	calculate and determine other fees in the extent that it follows by law or instruction,

c)	wage control with the commodity and from the customs area, and with the current legislatory regulations on the commodity transfer.

(2) The Ministry can provide regulation on the organizing of the customs service and customs authorities on the issue of this law, herunder about the customs government cooperation with other management organs.

Part Article SECTION 1-6. Announcement of customs rates mv.

(1) The Ministry shall in suitable manner announce :

a)	the ordinary customs rates and prefertional customs rates apply for the budget year, as these are determined by the Parliament of Parliament,

b)	Management Act of the budget year about general changes of the customs rates that the Parliament of Parliament has stipulatset. Corresponding applies to allocation of import rights at auction or otherwise after Chapter 9, and

c)	new tariff shares or modified tariffups.

(2) Announcement in Norwegian Lovtimeend after the Management Act Section 38 can be neglected for announcements after this paragraph.

(3) The Ministry can provide regulation on the announcement of customs rates and tariffopups. The Prevalence Act VII About regulations does not apply.

Part Article SECTION 1-7. Periodic

(1) If nothing else is determined in this paragraph, toll responses to the customs rate that applies at the time a full-filled declaration has been received by the customs authorities.

(2) For commodity released before the dilute has taken place, the toll of the customs rate shall be taken after the customs rate that was about when the commodity was liberated.

(3) For commodity that is declared before it is introduced, nonetheless toll responses to the current customs rate at the time of the introduction.

(4) For illegally instituted last, the toll of the customs rate shall be taken after the customs rate that was at the time of the introduction of the time.

(5) By unlawful disposal over commodity that has been admitted to customs exemption after Chapter 6, the toll of the customs rate shall be taken after the customs rate that was about when the exemption was admitted. By other illegal, the toll is supposed to be answered after the customs rate that was about when the illegal predation took to. The customs rate should still not be lower than the customs rate that would have come to the ancability of legal performance.

(6) The Ministry can provide regulation with filler regulations on periodization after this paragraph.

Part Article SECTION 1-8. The relationship with the Management Act

The Prevalence Act applies to the customs government's business if nothing else is determined in this law.

Part Article

Chapter 2. About customs

SECTION 2-1. Tollfault

(1) Tollfault is an obligation to respond toll.

(2) For commodity as interprebles, the customs benefit occurs when :

a)	the commodity interpreles, or

b)	The terms of customs exemption or customs and customs service are no longer met.

(3) For the customs commodity, the customs benefit occurs when :

a)	terms of temporary customs exemption are no longer met, or

b)	The obligations of the law in the context of entry, transport, storage, or other predisposed of the commodity did not be overheld.

(4) The Ministry can provide regulation on when customs guilt arises after this paragraph.

Part Article SECTION 2-2. Tollsin by the narcolloan item

(1) For commodity as interprebles, the declared recipient of the commodity is customs of the commodity.

(2) Where the declared recipient represents a different legal or physical person, is also the one who is represented, customs of the law.

(3) The one in connection with the declaration of a commodity has provided information that leads to the customs guilt or partly not being required, is customs guilt in addition to the recipient, if the person knew or should have known that the information was erroneous.

(4) The Ministry can give regulation on who is customs guilty by this paragraph.

Part Article SECTION 2-3. Tollkin ' by unmoolet last

(1) Upon the lack of compliance for the temporary customs exemption after Chapter 6, the person responsible for fulfilling the terms, customs guilt is.

(2) By the lack of compliance of the obligations of the acquisition, transport, storage or other disposal of goods is the one responsible for compliance with the obligations, customs guilt.

(3) The person who has co-worked to the lack of compliance or the terms is also customs guilty, if the co-person knew or should have known to the lack of overholding.

(4) The person who has acquired or retained the commodity is also a customs accusation, if the person at the time of receipt of the commodity knew or should have known that the obligations or terms were not observed.

(5) The Ministry can give regulation on who is customs guilty by this paragraph.

Part Article SECTION 2-4. Solidarity for the customs blame

(1) If more customs debtors have the same customs guilt, they are dealing with the solidarity of the customs authorities.

(2) The Ministry can provide regulation on solidarity for the customs blame by this paragraph.

Part Article SECTION 2-5. Tollfault of commodity passed in accordance with international agreement on customs enclave

(1) For undiluted commodity that is permitted submitted in accordance with international agreement on customs enclave that Norway has attributed, the obligation warranty to respond toll if it is disposed of the commodity in violation of the permit.

(2) The warranty of the Guarantee of the First Clause applies without regard to the rest provisions of the customs guilt of this chapter.

(3) The Ministry can provide regulation on the warranty of the warranty to respond to the dispute after this paragraph.

Part Article

Chapter 3. Traffic to and from the customs area

SECTION 3-1. The heating, report, and future of the future of mv.

(1) The one that brings a commodity to or from the customs area shall provide prenotice to the customs authorities about the commodity.

(2) Any person who brings a commodity to or from the customs area, duties to report on this to the customs authorities, and to provide or provide the commodity for control. Similarly, the obligation of duty is to register the commodity.

(3) Varslings, report, assignment, task, and enrollment duties after first and other clause still does not apply to the person only with commodity as :

a)	by the ingestion is the Toll and Tax Free Travel Foods after Section 5-1 first clause letter a and Section 6-1 first clause letter a, and which can be introduced without special permits, or

b)	by the execution is excluding from the declaration of declaration after Section 4-11, and which can be performed without special permits.

(4) Customs authorities can impose simplified routines for the duties after other and third joints on border transitions, ferry terminals, airports and other immigration places, if conditions lie to the right of it.

(5) Customs authorities can authorize enterprise. Authorized enterprises can be placed less comprehensive duties after the first clause and admitted relief by control.

(6) The Ministry can provide regulation on the duties of this paragraph, herunder about exceptions from the duties. The Ministry can also provide regulation on the authorisation of enterprises, herding about conditions to be authorized and about the return of authorisation, and about relief from notification-liked after the first clause and by checking for the fifth clause.

0	Modified by law 12 des 2008 number 102 (ikr. 1 March 2009 for second to sixth clause, ikr. 1 July 2009 for the first clause of ifg. res. 27 Feb 2009 # 256).

Part Article SECTION 3-2. Destination destination on arrival to the customs area

(1) The driver of a transport agent arriving in the customs area on the way to domestic location, duties to ensure that the transportation of transportation goes directly to place where the customs authority is stationed, unless customs authorities be permitted to go to other locations obtained in advance.

(2) The U.S. Customs authorities may impose vessels or aircraft to follow specific aircraft or sailing guides, and may impose the driver of motor carriage that is on the way to or from the customs area to follow specific roads.

(3) The Ministry may provide regulation on duties for the driver of transport by this paragraph, herding the approach for acquisition of permission, about aircraft and sailing guides, and about exceptions from the duties.

Part Article SECTION 3-3. Meldeduty on arrival to destination in the customs area

(1) The driver of a vessel or aircraft duties to report to the customs authorities on arrival to place in the customs area. Fits of motor carriage and trains can be placed on equivalent of the meldduty. Message can be provided by others on the driver's behalf.

(2) The Ministry can provide regulation on the flour duty after this paragraph, herders about when and how to be issued, what the message should contain and about exceptions from the flour duty.

0	Modified by laws 13 des 2013 # 124 (ikr. 1 jan 2014), 20 June 2014 # 35.

Part Article SECTION 3-4. Losing

(1) Vare must not be unloaded or otherwise removed from a transport agent that has arrived in the customs area, before the customs authorities have granted permission to this. At the unloading of emergency duties the driver immediately possible to report to the customs authorities about the unloading.

(2) The driver of a transport agent arriving in the customs area, or the person acting on dennes's behalf, duties immediately to register co-brought last after current regulations.

(3) The Ministry can provide regulation on unloading and registration after this paragraph, herding that unloading can only take place at specific locations, to specific times or in specific areas, and about exceptions from the duty of obtaining permission before unloading after first clause.

Part Article SECTION 3-5. Lasting

(1) Without permission from the customs authorities, no one must conduct the loading of commodity in vessels that have destination outside the customs area. Corresponding duty to obtain permission can be placed by other transport funds. Trucks are required not for products of fishing and catch that are taken aboard vessels on the fishing and capture fields.

(2) Is the commodity still loaded without permission from the customs authorities, the duties of the transport mean of the customs if the customs authorities find this necessary to investigate the commodity.

(3) The Ministry may provide regulation on loading after this paragraph, heri that load can only take place at specific locations, to specific times, or in specific areas and that the duty of obtaining permission should also apply to others closer specific transport funds and about exceptions from the duties.

Part Article SECTION 3-6. Permit, meldeduty mv. on further transport in the customs area

(1) As long as it in a vessel exists unsolder, herunder provisions, the driver must not let the vessel move on to any other place in the customs area before the customs authorities have granted permission to it. Section 3-2 to 3-4 gets the equivalent of the arrival of a second place in the customs area. The driver of other transport funds can be placed on an equivalent of meldduty.

(2) The Ministry can provide regulation on permission and the meltduty for further transport in the customs area following this paragraph, herders that the duty of obtaining permission should also apply to others further specific transport funds and about exceptions from the flour duty.

0	Modified by law 13 des 2013 # 124 (ikr. 1 jan 2014).

Part Article SECTION 3-7. Meldeduty at departure from the customs area

(1) Before a vessel or aircraft leave the customs area, the duties of the driver to report to the customs authorities about the departure. The driver of land-based transport can be placed on an equivalent of meldduty.

(2) If the transport means co-authored by the legislation on export control, the driver to assure that necessary export permission is granted before the transport means leave the customs area.

(3) The Ministry may provide regulation on the meltduty of this paragraph, herders about when and how to message, what the message should contain, whether the duty of obtaining permission should also apply to others further specific transport funds and about exceptions from the flour duty.

0	Modified by law 12 des 2008 number 102 (ikr. 16 jan 2009 ifg res. 16 jan 2009 # 49).

Part Article

Chapter 4. Tolltreatment

I. Joint regulations on customs treatment

SECTION 4-1. Pequal to customs treatment

(1) Vare that is introduced to the customs area shall either :

a)	toplayspeed immediately,

b)	is placed on toStorage,

c)	placed in the free zone,

d)	destroyed, or

e)	the avars of the customs authorities.

(2) With customs government approval, and against any safety stiflation, the commodity can still be temporarily in the lodge space or stored differently.

(3) The Ministry may provide regulation on customs treatment after this paragraph, herders for exemption from the duty of customs treatment, interpretive expedition and whether the customs authorities are allowed to demand covered charges at the inventory and to demand security.

Part Article SECTION 4-2. Hold, storage and foreclosure mv.

(1) The U.S. Customs Authority can for the customs guilt bill hold back or overtake commodity that will not be interpreted within the appointment deadlines.

(2) Vare retained or obtained after the first clause can be sold by the rules of foreclosure in tax law Section 14-10.

(3) Customs authorities may decide that the commodity instead of sold should be taken care of otherwise, herunder the destruction. The commodity can be destroyed when the customs accusation abstaining the commodity to the customs authorities or the commodity is scarce or holds on to be destroyed, and the destruction is deemed necessary. The U.S. Customs Service is going to be as far as possible in advance notice that the commodity will be obliterated.

(4) The commodity will be obliterated, the duties of the Customs Service to cover the cost of the destruction and the cost of the charges previously incurred.

(5) The Ministry may give regulation on the adhall to withhold, overtake, store, sell or destroy commodity after this paragraph, herunder the customs authorities ' access to demand covered the expenses related to this and about notification.

0	Modified by law 19 June 2015 # 55 (ikr. 1 jan 2016).

Part Article SECTION 4-3. Open and expedition time-special settlement of conducted customs services

(1) Customs authorities are going to hold the border transition sites open when the traffic crowd dictates it, with the exception of cases where the immigration ban is introduced.

(2) Customs services shall be conducted within the appointment of the appointment and expedition times.

(3) The U.S. Customs authorities may allow customs services to be carried out also outside of the opening and expedition time and outside the customs site. For such customs services, special settlement can be required. The tissue team should not exceed those costs that are on the run.

(4) The Ministry may provide regulation on the number and location of border transitional sites, herunder the individual border transition and expedition time, about duty to pay special settlement for certain customs services and about the resettlement calculation and size.

Part Article

II. Declarations alike

SECTION 4-10. Declarations alike by the input

(1) Any person who will predisposed over commodity that is not consumed, duties to overtake the customs authorities are permitted in advance.

(2) The application of permission as mentioned in the first clause is provided by the commodity. The Declaration shall provide the information that the customs authorities find necessary for the commodity to interpret their commodity.

(3) Declaring after other clause can happen electronically or on paper. For travelers, declaring the travel of travel can for personal use happen oral.

(4) Together with the declaration, such documentation shall be presented as the customs authorities find necessary. The documents shall be passed the declaration, or be made available in the manner that the customs authorities decide. The U.S. Customs Authority may reject a declaration until all of the duty documents or information has been presented.

(5) The Ministry may provide regulation on the declaration of the declaration of declaration after this paragraph, herunder the declaration of the declaration, documents and other information that were inlaid, and whether simplified routines that entail exemptions from or ease in declaration of declaration.

0	Modified by law 12 des 2008 number 102 (ikr. 16 jan 2009 ifg res. 16 jan 2009 # 49).

Part Article SECTION 4-11. Declaration liked by execution

(1) Any person who will perform last, duties to obtain the customs authorities permission before the commodity is performed. The application of such permission is provided by the commodity to be declared. Section 4-10 applies to the equivalent.

(2) Declares to happen in such good time that the commodity can be examined prior to loading in transport.

(3) The Ministry can provide regulation on the declaration of declaration equally after this paragraph, therunder the declaration of the declaration, documents and other information that duty has been conveyed, and whether simplified routines that entail exemptions from duty to overtake execution permit.

0	Modified by law 12 des 2008 number 102 (ikr. 16 jan 2009 ifg res. 16 jan 2009 # 49).

Part Article SECTION 4-12. Retention of messages, declarations, documents mv.

(1) The one that empowers the obligation message to the customs authorities, herunder declaration, shall retain the message or a copy of this one. This applies to either the message is given on paper, by the use of electronic data exchange, or otherwise. Corresponding applies to documents, declarations mv. to be placed after Chapter 3.

(2) The Ministry can provide regulation on where, in which way, and how long messages or message copies and other information that were to be retained shall be retained after this paragraph, and about exemption from retention duties.

Part Article SECTION 4-13 Permission for the use of electronic data exchange at declaration mv.

(1) When someone by the law here or after other laws shall or may give message to the customs authorities, herunder the declaration of declaration, the customs authorities may give permission for such message be provided by electronic data exchange. The provisions of the declaration of declaration in this law will be given the equivalent of other computer assisted communication with the customs authorities as far as they fit.

(2) The person who has been granted permission to message using electronic data exchange after the first clause may not be allowed to use any other transfer manner to the customs authorities than the one that is set forth by the permit.

(3) The permission can be changed or recalled if the holder of the permit makes it guilty in the essential or repeated violation of the terms of the permit or corresponding violation of the toll and commodity quotes.

(4) The Ministry can provide regulation on terms that must be met for the use of electronic data exchange, the procedure of change and callbacks of the permit, what types of messages can be transmitted electronically, how the transfer should occur, when electronic messages shall be deemed to be put forward, what duties can be placed on the user to protect the message security, network supplier duties in connection with the exchange and permit's rest content.

0	Modified by law 12 des 2008 number 102 (ikr. 16 jan 2009 ifg res. 16 jan 2009 # 49).

Part Article

LII. Interpretion expedition

SECTION 4-20. Liberation of undiluted commodity-diluing

(1) Free of the disposal of undiluted commodity is conditioned by customs authorities permission. Such permission is given by the commodity interprebles.

(2) The Ministry can provide regulation on the liberation of undiluted commodity after this paragraph, herding about the interpretation of customs expedition, dilution and about simplified dilution procedures.

Part Article SECTION 4-21. Submission of undiluted commodity to place in the customs area-foraging

(1) Unconsumed commodity can be passe to further specified place in the customs area if the customs authorities give permission to it. Permission for the foraging is given on terms as follows by the passing-up arrangement that is used.

(2) The person who has been granted permission for the forepass, and the driver of the transportation of transportation that the commodity is shipped with, duties to bring the commodity to the destination without unnecessary stay. Upon arrival, the commodity shall be immediately placed for the customs authorities in the same amount and in unchanged condition.

(3) The Ministry can provide regulation of forepass arrangements after this paragraph, herding about safety, locking and sealing, use and charge of customs duty and liability by violation of terms of the forepass permission.

Part Article SECTION 4-22. Grenry sending transmission of undiluted commodity-transitation

(1) Unconsumed commodity can be passed through or to place in the customs area if the customs authorities give permission to it. Permission for transitation shall be given on terms as follows by the transition of the transitation, and in accordance with international agreements that Norway has reached about such shipment of goods.

(2) The Ministry can provide regulation on transitation arrangements by this paragraph, therunder about the completion of procedures, electronic transit systems, authorization arrangements and conditions for these, and liability at the transitation permit.

Part Article SECTION 4-23. Permission to execute

(1) The execution of commodity is conditioned by customs authorities permission. Such permission is given by that their commodity toy specis. When permission for execution has been granted, duties that have been granted the permit to ensure that the commodity is performed.

(2) The Ministry may give regulation permission for the execution of this paragraph, herunder that the customs authorities after application may allow undiluted commodity to the sale or use on board vessels or aircraft to leave the customs area, and deadline to perform the commodity.

Part Article SECTION 4-24 Other predisposed of over undiluted commodity

(1) Customs authorities may give permission to other form of the predation over undiluted commodity than what has been mentioned in Section 4-20 to 4-23.

(2) The Ministry can provide regulation on the customs government's admission to grant permission after the first clause.

Part Article SECTION 4-25. Access to the course of the interpreters of the interpreters of the customs.

(1) When a commodity is interpretive, it can be disposed of over it in accordance with the interpretive expedition.

(2) The person who will preside over interpretive care differently than indicated by the toplay expedition must comply with Section 4-10 to 4-13 put forward specific declaration about it.

(3) The U.S. Customs Authority can refuse the interpretation of a commodity until the obligation of duty or tasks about the commodity is said.

(4) The Ministry can provide regulation on the interpretation of the customs expedition following this paragraph, herduring whether delay of, or exemptions from, declarator alike.

Part Article SECTION 4-26 Right to reexecution, desecration mv.

(1) If the recipient of dual-play expedition will not receive the commodity or want to repossess over the commodity in any way, they can, without regard to what is enlightened in declaration of the expedition, reexecuting the commodity after particular declaration.

(2) The commodity can be aviged to the customs authorities, which can realize the commodity of income for the treasury, or destroy it such as determined in Section 4-2.

(3) The court to re-perform or refrain without answering the toll does not apply to commodity that has been introduced or disposed of over in violation of the customs legislation or customs authorities. The U.S. Customs authorities may still allow the commodity to be reperformed or degrades without the response of the dispute when there are very candid circumstances associated with the prevalries or the disposal.

(4) The Ministry can provide regulation on the steps of re-execution and desecration after this paragraph, herunder the customs authorities ' access to demand covered charges by the stock and to demand security.

Part Article SECTION 4-27 Hold on by the disposal in violation of the customs expedition

Customs authorities can for the customs blame bill hold back or overtake the commodity that has been disposed of in violation of what is stated in the customs expedition. Section 4-2 other to the fifth clause applies to the equivalent.

Part Article

TWELVE. Storage of undiluted commodity

SECTION 4-30. Permit for the creation and operation of customs

(1) The U.S. Customs Authority can grant permission for the creation and operation of customs storage.

(2) If the determined terms do not be overheld or the customs holder otherwise plead guilty to abuse, the permit can suspend or be withdrawn.

(3) The Ministry of the Ministry can give regulation permission to customs storage after this paragraph.

Part Article SECTION 4-31. Save time mv. on tostore

(1) The U.S. Customs Authority can determine how long a commodity can be stored at customs storage or with the customs authorities.

(2) The commodity has not been taken out within the deadline of the state, the commodity can be forced to be sold by the rules of the tax law Section 14-10.

(3) The Ministry can provide regulation on storage time after this paragraph.

0	Modified by law 19 June 2015 # 55 (ikr. 1 jan 2016).

Part Article SECTION 4-32. Tolstore holder's claim of stock lease mv.

(1) The Tolstock holder has been recautions in the commodity for its claim to inventory rent. The Holding Court is nonetheless not to the hurdle for the customs authorities to make sales after Section 4-31.

(2) The Ministry can provide regulation on the dual-storage holder's claims by this paragraph.

Part Article SECTION 4-33. Creation of the frisone and the free port

(1) If the Trade and nutritional purposes, the King with the Parliament's consent can give permission for the creation of the free zones or exemption where undiluted commodity can be kept, shared, repackaged or processed.

(2) Frions or frills are deemed to lie outside the customs area for as far as the duty of the duty of the dispute.

(3) The Ministry may in regulation determine further provisions of the individual free zone or free port established after this paragraph, herunder in what extent to allow industrial business and trade.

Part Article SECTION 4-34. Drift of hairzone and freshan

(1) The users shall be inhabited by the free zone and free port.

(2) It can face conditions for the creation and operation of hairzones and friports, herunder about :

a)	the law or parts of the law shall apply to such areas,

b)	approval of the Operating Manager of the Area and the Operating Responsibility of the Area of the Insider or other containment of the area, surveillance of the area and of traffic to and from the area, and by people, transport funds and goods, and

c)	approval of enterprises wishing to establish themselves in the area.

(3) The Ministry can provide regulation on the operation of the free zone and free port after this paragraph.

Part Article

Chapter 5. Tollexemption

SECTION 5-1. Vare for personal use

(1) Toll shall not be replied to the following goods :

a)	travel-the

b)	used equipment belonging to Norwegian citizens who have gone off to death outside the customs area,

c)

flotds,

d)	prize and gift,

e)

heirloom.

(2) Tollexemption after the first clause letter a until d is conditioned by the commodity only for personal purpose, and that it is not exploited commercially. Tollexemption after first clause letter e is conditional that the commodity has been taken to personal purposes of the inheritance of heralates.

(3) The Ministry can provide regulation on terms for, and the scope of, customs exemption after this paragraph.

Part Article SECTION 5-2. Vare for use mv. in transport funds in ervervwise business

(1) Toll shall not be replied to :

a)	provisions and consumer use as co-brought and preused or sold on board vessels or aircraft during travel to and from the customs area and during stays there,

b)	provisions that co-brought and be used on board trains,

c)	consumer use as co-brought and reused on board in other transport funds other than those mentioned in the letter a,

d)	parts, inventory items and tools in vessel or aircraft that are berges to the customs area,

e)	share and inventories of vessel or aircraft that are introduced along with this and are retained for use on board the same vessel.

(2) Recorder of the first clause a to c only applies if the transport is used in ervervated business, and cease from the time transport will pass in domestic traffic or remain in the customs area over the longer term. The deadline applies only to the amount of customs authorities find appropriate in relation to the vessel's or aircraft species, the crew's size, the number of passengers, and the journey of art and the upholds duration.

(3) The Ministry can provide regulation on terms for and the extent of customs exemptions following this paragraph, herunder whether permitted quantity provisions if the transport means remain in the customs area and about necessary control regulations.

0	Modified by law 12 des 2008 number 102 (ikr. 16 jan 2009 ifg res. 16 jan 2009 # 49).

Part Article SECTION 5-3. Vare to alien power makers and international organizations mv.

(1) Toll shall not be replied for commodity specific to use for :

a)	alien power makers and disses of the delegates,

b)	military forces and command units,

c)	other international organizations,

d)	publicly funded cooperation projects with other state.

(2) Tollexemption after the first clause only applies when the commodity is used by warranted user and it does not be overdragged to others.

(3) The Ministry can provide regulation on terms for and the extent of the customs exemption following this paragraph.

0	Modified by law 12 des 2008 number 102 (ikr. 16 jan 2009 ifg res. 16 jan 2009 # 49).

Part Article SECTION 5-4. Vare from very honest areas, last as reintroduced mv.

(1) Toll shall not be replied to :

a)	commodity being introduced from Svalbard or Jan Mayen with its waters, and which are trapped, outwon or tiled there,

b)	commodity of Norwegian origin, or former dilution commodity, which reintroduced from Svalbard or Jan Mayen after working or repair in these places, if the commodity is introduced directly from there, and toll is not reimbursed at the execution,

c)	commodity from catch or fishing on the sea outside the customs area or from unlived stresking in the polar characters, and which are introduced directly from there,

d)	petroleum product from the Norwegian part of the continental base that is introduced directly from there,

e)	commodity presented or dilute here in the country and as reintroduced in unchanged condition, if the toll is not reimbursed at the execution,

f)	last as introduced by the border population,

g)	The foal of the jump that is pregnant at the execution of the customs area, if the foal is introduced along with the jump of the jump after sensing.

(2) The Ministry can provide regulation on terms for and the extent of the customs exemption following this paragraph.

Part Article SECTION 5-5. Broken ware

(1) Toll shall not be responses for commodity as destroyed until the commodity is liberated from the customs government's involvement.

(2) The Tollexemption is conditioned by the commodity, at the import's cost, destroyed under the control of the customs authorities or other public authority.

(3) The Ministry can provide regulation on terms for and the extent of the customs exemption following this paragraph.

Part Article SECTION 5-6. The commodity sample mv.

(1) Toll shall not be replied to :

a)	commodity sample, model and pattern of insignificant value,

b)	advertising material and advertising film,

c)	information materials from other country's tourist authorities,

d)	document and pressure case from other countries of the country,

e)	packaging and cargo pallet, and equipment for the protection of cargo in transport funds.

(2) The Ministry can provide regulation on terms for and the extent of the exemption following this paragraph.

Part Article SECTION 5-7. Vare for technical and scientific use mv.

(1) Toll shall not be replied to :

a)	removable shapes and machine tools,

b)	Agriculture responds to technical use,

c)	commodity of teaching and scientific use at universities, high schools and Meteorological Institute and its stations,

d)	commodity of education, scientific and cultural species,

e)	equipment for use for foreign scientific expeditions.

(2) Tollexemption after the first clause only applies when the commodity is used by warranted user and it does not be overdragged to others.

(3) The Ministry can provide regulation on terms for and the extent of the customs exemption following this paragraph.

Part Article SECTION 5-8. Vare for aerospace

(1) Toll shall not be replied to :

a)	ground equipment, teaching materials, flight simulators and parts to these,

b)	aircraft and equipment and parts to these.

(2) The Ministry can provide regulation on terms for and the extent of the customs exemption following this paragraph.

Part Article SECTION 5-9. Voare of less value

(1) Toll shall not be reply for commodity of smaller value.

(2) The Ministry can provide regulation on the value limit, terms of the and extent of the customs exemption following this paragraph.

Part Article

Chapter 6. Tollexemption for commodity to be reperformed

SECTION 6-1. Tollexemption on temporary entry, without security stillation

(1) Tollexemption is granted without the security standoff at the interim entry of :

a)	travel-travel for personal use at temporary stay in the customs area,

b)

occupational assets of smaller value, if the commodity is owned and introduced by person settled or home-hearing outside the customs area, and the equipment shall be used for missions in the customs area of the importer itself or under dennes management. With the exception of hand tools, the exemption does not include any equipment to be used in transport in the customs area, to industrial production, emenlisting goods, exploitation of natural wealth, or to entry, repair and maintenance of buildings, or to construction and similar,

c)	The production and broadcast equipment for radio and television if the commodity is owned and introduced by person settled or home-hearing outside the customs area, if the equipment is to be used for missions in the customs area of the importer itself or under dennes management,

d)

goods that are introduced in connection with greater accidents and natural disasters where there is a need for immediate assistance. The same applies to goods that are introduced to the use of contingency exercises for situations as mentioned in the first period. The U.S. Customs Authority may waive the claim of reexecution after third clause or payment of the toll for goods consumed under the salvage enterprise or exercise.

(2) Tollexemption is granted without the security standoff by the interim entry of the following transport funds and equipment :

a)	motorwagon, supporter, craft and aircraft, if these are not registered in Norway, and are solely for personal use, and as introduced by person who has fixed whereabouts in another country, or by the way, has been given the occasion of such inflow,

b)

motor carriage and supporter, where the transportation is registered abroad, if used for ervervwise commodity or personal transport, from place abroad to place in the customs area, or from place in the customs area to place abroad. The transportation of transportation registered in another EES country can still be used for ervervated commodity or personal transport in the customs area, if there is a permit for this issued by appropriate authority in the registration diet. The transportation can not be owned or taken by person settled in the customs area

c)	railway materials for transport of goods and people to or from the customs area, if not used for any other transport in the customs area than the one that occurs in connection with the material's input and execution,

d)	containers for transport of goods to or from the customs area, if the container is not used for any other transport in the customs area than the one that occurs in connection with the inside and execution,

e)	spare parts and similar ones determined for repair of transportation and equipment mentioned in letter a to d, and which after finishing repair shall be reperformed together with the transport means.

(3) Tollexemption after the first and second clause is conditioned by the means of the transport or commodity to be recovered within one year rained from the incomes, unless the deadline has been extended by the customs authorities.

(4) The Ministry can provide regulation on terms for, and the scope of, customs exemption after this paragraph, herunder whether the customs authorities are allowed to extend the re-execution deadline in the third clause.

0	Modified by law 22 June 2012 # 42.

Part Article SECTION 6-2. Tollexemption on temporary incomes against security stillation

(1) Tollexemption is granted against deposit or other security stillation on temporary entry by :

a)

occupational assets of an overall value beyond what can be introduced in co-1 first clause letter b, which is introduced by person settled or home-hearing outside the customs area, and the equipment shall be used for missions in the customs area of the importer itself or under dennes lead. With the exception of hand tools, the exemption does not include any equipment to be used for transport in the customs area, to industrial production, emenlisting goods, exploitation of natural wealth, or to entry, repair and maintenance of buildings, or to construction and similar,

b)	commodity samples, models, patterns and similar ones exclusively introduced for screening or demonstration with sight of the recordings of the corresponding goods from abroad,

c)	equipment for circus, funfair or similar business, which is introduced by traveling artists,

d)	equipment and materials that are introduced to use at theatrical performances and international congregums, official festivities, sports subpoenas and similar events of international character,

e)	goods that are introduced to trial, control, testing and similar in connection with the approval of goods, and goods that are introduced for trial and testing of goods to be carried out,

f)	special tools, special instruments, models and patterns that are introduced to use by representation of a specific commodity or commodity party to be carried out, provided that the goods are lined with no-charge of the person foreign purchase of the commodity or the commodity party,

g)	instruments, appliances and similar ones that are introduced to the use of scientific trials,

h)	animals for breeding purposes,

in)	positive cinemamatographic film, film copy and equivalent media, which are introduced exclusively for the censorship of the censorship or any buyer or rent,

j)

goods destined for screening or demonstration or to be used at exhibits, commodity fairs and similar ones. The proposal does not include goods that stand out in store watches and on commodity fairs that are organisated in the intent to sell incomes goods, nor for alcoholic beverages, tobacco quarters, or fuel,

k)	welfare materials that are introduced to use on board ships in international traffic, or by welfare stations for foreign sea people.

(2) Tollexemption after the first clause of the letter a to i is conditioned by the commodity owned by person settled or home-hearing outside the customs area.

(3) Tollexemption after the first clause is conditioned by the commodity to be reperformed within one year the rain from the incomes.

(4) The Ministry can provide regulation on the customs exemption following this paragraph, herunder the customs authorities ' access to absence or silence other terms, and about the re-execution deadline.

Part Article SECTION 6-3. Industrials that are introduced to repair or work and then re-perform

(1) Tollexemption may be granted against deposit or other security measures for industrial goods that are introduced to labour or repair, and which later will be reperformed, if :

a)	the original commodity can be identified in the processed product,

b)	The commodity will be reperformed within one year after the ingestion, and

c)	The owner of the commodity is settled or home-hearing abroad.

(2) The Vilkyear in the first clause of the letter c can be dedukes if the commodity belongs to Norwegian ships in Foreign Affairs, or the commodity is reperformed for use in the context of exploration and exploitation of undersea natural instances in ocean areas outside the customs area.

(3) Releases in the first clause shall apply to the equivalent of parts and similar ones that are either consumed in connection with the commodity being worked or repaired, or that are reperformed together with the commodity.

(4) The Ministry can provide regulation on customs exemption after this paragraph, herunder the customs authorities ' access to the absence of the terms mentioned in the first clause, and about the re-execution deadline.

Part Article SECTION 6-4. Agricultural answers that are introduced to work and then re-perform

(1) Tollexemption may be granted against deposit or other security measures for agricultural goods as a business incomes to let it be processed and then reperformed, although the incomes of the commodity cannot be identified by the reexecution.

(2) Tollexemption after the first clause is conditional that the processed commodity will be reperformed within six months the rain from the incomes.

(3) The Ministry may provide regulation on customs exemption after this paragraph, hernoit that it in advance must be sought to work, that it can be claimed to enterprise production conditions, inventory and organizing, about what to is counted as commodity of the same quality and same kind, and about the re-execution deadline and requirements for the treatment of residual products.

Part Article SECTION 6-5. Vare as destroyed instead of being reperformed

(1) The Vilkyear of reexecution after this chapter can be waived if the commodity is obliterated in accordance with Section 4-2 third clause.

(2) The Ministry can provide regulation on the customs government's access to the waiver of the claim of reexecution following this paragraph.

Part Article

Chapter 7. Basis of the calculation of the toll

I. Joint regulations on the calculation basis

SECTION 7-1. Toll by weight, volume and pop (specific toll)

(1) If it after the Parliament's Customs Act shall be due to weight, the commodity's actual net weight shall be added because, unless it follows by the ordinance that the commodity's packaging should be cut into the calculation basis of the calculation.

(2) If it after the Parliament's Customs Act shall be response toll by volume, the commodity's actual volume shall be added due to the calculation.

(3) If it after the Parliament's Customs Act shall be response toll per piece, the actual number of units shall be added due to the calculation.

(4) The Ministry can provide regulation on specific toll by this paragraph.

Part Article SECTION 7-2. Toll by value (ad valorem-toll)-the relationship with the WTO deal

If after the Parliament's Customs Act, the value of the rules shall be determined by the rules in Section 7-10 to 7-20 and in accordance with the WTO agreement on the completion of Article VII in the General Agreement on customs tariffs and Trade 1994.

Part Article SECTION 7-3. Indictions against weight or quantum manko

After the commodity is issued, it cannot be raised against the emphasis or the quantum customs authorities have added due to the interpretation of the customs expedition. If it can be made amends that it was already passed manko by the inside of the pre-seat, it can still be raised in terms of this.

Part Article SECTION 7-4. The calculation basis for commodity being reintroduced after working or repair (overseas work)

(1) If a commodity that has previously been consumed or has Norwegian origin is reintroduced after it has been repaired, work or used for representation of other commodity outside the customs area, the calculation basis shall be determined as follows :

a)	If the toll is to be calculated on the basis of value, the response toll of the cost of the commodity was fixed or processed, the transport cost added.

b)	If the toll is to be calculated on the basis of weight, volume, or pop, response toll with eight percent of the calculation basis as mentioned in the letter a.

c)	If work is done without any truth, the calculation foundation is set to zero.

(2) Villag for calculation after the first clause is that :

a)	The commodity is reintroduced within one year after the execution,

b)	The reentry is being done by the same physical or legal person who performed the commodity,

c)	it is not reimbursed toll at the execution, and

d)	optionally the claims of customs refunds are rephalables.

(3) The Ministry can provide regulation on the calculation basis for commodity that reintroduced by the provisions here, herders about the adhall to dispensers from the terms, and that such goods can be introduced to customs freely on certain terms.

(4) For agricultural, which reintroduced after working abroad, the dispute dispute in accordance with the provisions determined by the Ministry of regulation.

Part Article SECTION 7-5. The delay of the calculation basis in which the commodity is damaged or bederi

(1) The calculation basis of the toll can be set down if the commodity has been forecircled as a result of damage or dereption :

a)	during transport from abroad to place in the customs area,

b)	in customs authorities possession,

c)	under the issue of the commodity from the customs authorities,

d)	under shipment that was under customs control, or

e)	while the commodity was posted on storage approved for undeclared goods.

(2) The calculation foundation shall be dejected to the relationship-wise after the value deterioration that the damage or the deridation has been co-led.

(3) The Ministry can provide regulation on the degradation of the calculation basis after this paragraph.

Part Article SECTION 7-6. page translation of declared calculation basis

(1) Is the calculation basis not declared, or is there reason to doubt that the declared calculation basis is correct, the customs authorities can determine the calculation basis.

(2) The Ministry can provide regulation on the customs government's access to determining the calculation basis after this paragraph.

Part Article

II. Shonest regulations on the commodity's customs value

SECTION 7-10. The commodity's transaction value

(1) The Tollvalue of a introduced commodity is the transaction value, it will say the price that is actually paid or should be paid for the commodity on sale for exports to Norway, adjusted in accordance with the provisions of Section 7-17 and 7-18, provided that :

a)	there are no other limitations with respect to the buyer's raw materials over, or use of, the commodity than such as :

1.	is imposed or prescribed by law or by Norwegian authorities,

2.	limits the geographical area where the commodity can be reforwarded, or

3.	does not seem significantly into the commodity's value,

b)	the sale or price is not the subject of terms or settlement that it cannot be determined for,

c)	no part of the dividend of the buyer's later resale, disposal over or use of the commodity directly or indirectly the seller, unless it can be taken accordingly in accordance with the provisions of Section 7-17, and

d)

The buyer and the seller are not dependent on each other, or when they depend on each other, that the transaction value can be accepted as customs value by regulations in regulation. Addiction is if a person directly or indirectly owns, controls or possess five percent or more of the voting-based shares with them both. Addiction also is also if buying and selling

1.	are officials or leaders of each other's business,

2.	legally treated as business partners,

3.	are employer and working holder,

4.	belong to the same family,

5.	directly or indirectly controls the other,

6.	directly or indirectly controlled by the same third person,

7.	together, directly or indirectly, controls a third person.

e)	Buying and selling who have an economic interest community by that one is sole agent, sole negotiator or eneimporteur for the other, shall be deemed to be dependent on each other if they are reauthored by letter d.

(2) The price mentioned in the first clause shall include all payments that are a condition for the sale of the commodity.

(3) The price mentioned in the first clause must be the one that applies in an export sale where the commodity is sent to a buyer in Norway.

(4) The Ministry may in regulation determine further regulations that outfill the first clause of the letter, whether in which cases the transaction value can be accepted for the calculation of customs value even if it has been dependence.

Part Article SECTION 7-11. The transaction value of identical commodity

(1) If the customs value of the introduced commodity cannot be determined after Section 7-10, the customs value shall be the transaction value of identical goods sold for exports to Norway in the same restatement clause, and in significantly the same amount and at the same time or roughly the same time as they produce as of the value of the value determining.

(2) With identical goods, goods produce as in all ways are similar, herunder physical properties, quality and reputation, and which are manufactured in the same country as the goods that have been to the value of the value determining. Less external differences should not rule out the goods from being considered identical.

(3) The Ministry may provide regulation on determining the transaction value after this paragraph, herdunder the adhall to absence the terms of the same restatement clause and the same amount as mentioned in the first clause.

Part Article SECTION 7-12. The transaction value of similar goods

(1) If the customs value of the instituted commodity cannot be determined after Section 7-10 or 7-11, the customs value shall be the transaction value of similar goods sold for exports to Norway in the same restatement clause, and in significantly the same amount and at the same or roughly the same time as the commodity that has been set to value determining.

(2) With similar goods of goods that even if they do not in all ways are equal, equal to the taxable and equal material composition that allows them to perform the same functions and replace each other trade-wise.

(3) The Ministry may provide regulation on the transaction value after this paragraph, herdunder whether the adhall to absence the requirements of the same restatement clause and the same amount as mentioned in the first clause.

Part Article SECTION 7-13 The Declaration of the Declaration between Section 7-14 and Section 7-15

(1) If the customs value of the instituted commodity cannot be determined by the provisions of Section 7-10, 7-11 or 7-12, the customs value shall be determined after the determination in Section 7-14, or when the customs value cannot be determined after this paragraph, after Section 7-15.

(2) The who declares the commodity to the customs authorities can choose to take advantage of the rule in Section 7-15 instead of the rule in Section 7-14.

Part Article SECTION 7-14. Tollvalue stipulate with starting point in sale price in Norway

(1) If introduced last or identical or similar goods are sold in Norway in the capable they were induted, the customs value shall be determined with the starting point of the unit price that they introduced, identical or similar goods sold for in largest overall amount in first restatement clause, on or about the input of the time of the commodity to be value-determined, to people who are not dependent on the seller.

(2) The unit price after the first clause shall be reduced by :

a)	provisions that are generally paid or are agreed to be paid, or the additions that are usually made for profit and common costs in connection with sales in Norway of goods of the same category or stroke,

b)	regular costs for transport and assurance in Norway, and

c)	toll and other internal fees to be reblack in Norway.

(3) The Ministry may provide regulation on determining customs value after this paragraph, hernoting whether the deductions can be made in the unit price by other clause.

Part Article SECTION 7-15. Deferred Customs Value

(1) The calculated customs value of the instituted commodity is the sum of :

a)	the cost or value of materials, production, or other work by representation of the introduced commodity,

b)	profit and common costs equivalent to what is generally calculated by manufacturers in the export country on sale for exports to Norway of goods of the same category or stroke, and

c)	The transportation and insurance cost of the introduced commodity forward to the pre-charge site, and costs of loading and handling associated with the anchors of the commodity, as determined in Section 7-17 first clause letter e and f.

(2) The Ministry can provide regulation on the calculated customs value after this paragraph.

Part Article SECTION 7-16. Alternative customs value

(1) If the customs value of the instituted commodity cannot be determined by the provisions of Section 7-10 to 7-15, the customs value shall be determined on the basis of information available in Norway and in accordance with the principles of Section 7-10 to 7-15.

(2) The customs value after the first clause shall not be determined on the basis of :

a)	The sale price in Norway on goods produced here,

b)	a system that forewrites that the highest of two alternative values is accepted for customs purposes,

c)	the price of goods at the home market in the export country,

d)	the production cost, excluding calculated values determined for identical or similar goods in accordance with the provisions of Section 7-15,

e)	the price of goods for exports to a country other than Norway,

f)	minimum amount of values, or

g)	arbitrary or fictional values.

(3) The Ministry can provide regulation on determining customs value after this paragraph.

Part Article SECTION 7-17. Records that are part of the customs value determined after Section 7-10

(1) At determining the customs value after Section 7-10, it shall until the price that is actually paid or should be paid for the admitted commodity, adding :

a)	the following costs, in the extent they are imposed on the buyer, but have not been included in the price that is actually paid or paid for the commodity :

1.	Commissions and brokerage, excluding purchase commissions,

2.	cost of packaging, in the extent of the extent the packaging customs is considered part of the commodity, and

3.	packaging costs, both for work and materials,

b)	the value of the following goods and services, when the buyer has delivered them directly or indirectly, free or at reduced cost, for use in connection with the production and sale for the export of the commodity :

1.	materials, components, parts and similar articles that are part of the introduced commodity,

2.	tools, matrices, shapes and similar articles that have been used in the production of the commodity,

3.	materials that are elapsed in the production of the commodity, and

4.	construction work, development work, work done by artists, formaters, drawings and sketches carried out elsewhere than in Norway, and which are necessary for the production of the commodity,

c)

The settlement of intellectual property rights related to the commodity to be value-determined and as the buyer must be made, directly or indirectly, as a condition for the sale. Ytes ' ve-made for intellectual property rights to someone other than sells shall also be added if it is totes to a person who stands in an addiction relationship with the seller,

d)	the value of the dividend of a forward sale, disposal over or use of the introduced commodity, which directly or indirectly belongs to the seller,

e)	the transportation and insurance cost of the commodity to the pre-place location, and

f)	costs for loading and handling that are connected to the transport of the commodity.

(2) Supplement after the first clause should only be made when this can be based on the basis of objective and quantifying information. It shall not be made other additions to the price that is actually paid or paid, than those mentioned in the first clause.

(3) The Ministry can provide regulation on costs that are part of the customs value after this paragraph.

Part Article SECTION 7-18. Items not to be made in the customs value determined after Section 7-10

(1) The customs value determined after Section 7-10, jf. Section 7-17 shall not include the following records, if they are separated or can be separate from the price that is actually paid or paid for the introduced commodity :

a)	The settlement of construction, entry, assembly, maintenance or technical assistance, which has been conducted in Norway on the inlet goods,

b)	settlement of transportation or insurance of the goods in Norway,

c)	toll and fees in Norway,

d)	The interest that the buyer pays after written funding arrangement on the purchase of the introduced commodity, regardless of whether funding providers of the seller or others, and the buyer at the request can be incurred :

1.	that such goods are actually sold at the price that the buyer has actually paid or should pay, and

2.	that the designated interest rate does not exceed the interest level that is common to such transactions in the country and at the time of funding,

e)	purchase commission,

f)	The settlement of the right to reproduce the inlet goods in Norway, and

g)	The charges imposed on the commodity in the export country, provided the allowance that the commodity has become or will be exempt from these to the buyer's benefit.

(2) The Ministry can provide regulation on costs that should not be included in the customs value after this paragraph.

Part Article ! 7-19 Refugetable courses

(1) If the bill of currency is required to determine the customs value, the reconversion rate shall be determined by the customs authorities is used.

(2) The Ministry can provide regulation on reregulation courses by this paragraph.

Part Article SECTION 7-20. Deferred final value determining

(1) The U.S. Customs Authority can in very honest cases give permission that final determining the customs value is postponed, or that a part of the customs value is declared in retrospect.

(2) If granted permission for delay after the first clause, the importer can be issued if the importer asks adequate security for the toll that can be incurred.

(3) The Ministry can give regulation on the delay of final value determining and extradition after this paragraph.

Part Article

Chapter 8. Preferrals-varers origin

0	The headline changed by law 13 des 2013 No. 124 (ikr. 4 March 2016 ifg res. 4 March 2016 # 220).

SECTION 8-1. Preferrals

With preferance Customs, customs reduction, customs freedom or other customs beneficiaries granted on the basis of free trade agreement that Norway has signed with other state or group of states, bilateral or unilateral statement in association with such agreement, or especially the arrangement that Norway sided has established to certain states.

Part Article SECTION 8-2. The admission of the preferation of prefertivity on the basis of free trade agreement mv.

(1) Preferll is provided for goods as the resettlement of the free trade agreement that Norway has reached and that is in effect for Norway, or by other arrangement reached in association with such agreement.

(2) Preferll after the first clause is conditional that the commodity has origin within the person's scope. The commodity's origin status is determined after the appointment of the agreement and the provisions of the Act here.

(3) The Ministry shall in regulation announce an overview of the free trade agreements that Norway at all times is bound by.

Part Article SECTION 8-3. The admission of preferencell on the basis of the general preference system for the developing countries-GSP

(1) Preferll is provided for commodity as the resettlement of arrangement that Norway sided has established as a general preference system (GSP) to the customs beneficiary of a group of states.

(2) Preferrals after the first clause is conditional that the commodity has origin within the word's scope. The origin status is determined by the origin rules of the arrangement, and by the rules of the law here.

(3) The Ministry shall in regulation announce an overview of the countries that at all times are reauthored by the arrangement of one-sided preferentoll.

(4) The Ministry can provide regulation on a general preference system by this paragraph, herunder about a security mechanism for cases in which the preference system triggers essential market disorders.

Part Article SECTION 8-4. Preferential origin rules

(1) If a commodity origin shall be determined with the aim of preferenceolestreatment, the origin rules of current free trade agreements, or in the general preference system of the developing countries (GSP) or other preference arrangement is added.

(2) The Ministry can provide regulation on the completion of the origin rules as follows by current free trade agreements, the general preference system of the development country (GSP) and other preference arrangements to apply at the entry and execution of origin products.

Part Article SECTION 8-5. Requirements of prefertoll and documentation of origin

(1) The requirement of preferentoll must be placed under the customs processing and the requirement must be able to be legimated with the required documentation of the commodity's origin.

(2) Documentation as mentioned in the first clause must satisfy the given format requirements, and must be retained for control purposes for at least ten years the rain from the continuation of time.

(3) The Ministry can provide regulation on the provision of the preferance of preferance and about the future of origin of origin evidence of this paragraph, herunder the customs authorities ' access to make exceptions in individual cases.

Part Article SECTION 8-6. Non-preferential origin

(1) With non-preferential origin, origin of origin is determined on any other basis than any particular agreement with foreign state or organization of preferential processing, or where origin is determined as terms of one-sided preference arrangement.

(2) Rules of non-preferential origin get the Applicability of

a)	customs-wise best-term treatment after the General Agreement on Customs tariffs and Trade Article I

b)	issuance of origin evidence of commodity as not repatriation of free trade agreement,

c)	commit of trade measures by Chapter 10.

(3) The Ministry can provide regulation on determining non-preferential origin of this paragraph, herdunder about the demands of origin evidence and expansion of the repatriation of origin, public purchases and trade statistics.

0	Modified by law 13 des 2013 # 124 (ikr. 4 March 2016 ifg res. 4 March 2016 # 220).

Part Article

Chapter 9. Tolldiments in the budget year

SECTION 9-1. The delay of the customs rate on agricultural

(1) To add appropriate for the entry of agricultural materials as supplande to Norwegian production, and to meet the consumer and nutritional industry needs, the ministry can set down ordinary customs rates, if deal with foreign state or international organization is not an obstacle to it. The Tolldietary Charges shall preserve the regard to the statement of the statement of the Norwegian production of agricultural and prevent unwanted market disruptions. The delay can happen :

a)	in terms of a general run-down after Section 9-2,

b)	in terms of individual run-down after application after Section 9-3, or

c)	by determining customs quotas where the customs quota shares are awarded at auction or otherwise after Section 9-4.

(2) Attachment for the customs rate as mentioned in the first clause shall indicate it or the commodity kind to be retaken, and shall enlighten the term of the term of the month-down applies.

(3) Section 9-2 to 9-4 can be given the equivalent of the Applicability of the preferation of the Agricultural Toll for Agriculture answers after Chapter 8.

Part Article SECTION 9-2. General run-down of the customs rate on agricultural

(1) With general degradation of the customs rate of agricultural, the Management Act is determined to put down the customs rate on a specific agricultural, without quantitative restrictions, for a further specified period, but still limited to the exit of the person budget year.

(2) The Ministry may in advance announce the amendment of the customs rate following this paragraph. The Announcement shall indicate the time of the commitment of the ordinance.

(3) The Ministry may provide regulation on general degradation of the customs rate following this paragraph, herding about case management, information management, control, administrative sanctions, validity period, and announcement of the run-up measures, and in which extent such announcement shall have credibility.

Part Article SECTION 9-3. Individual degradation of the customs rate on agricultural and processed agricultural answers after application

(1) With an individual run-down of the customs rate of this Article Single Act to set down the customs rate on a specified amount of a specific agricultural or work agricultural, within a specified amount of time, and where the ordinance is aimed at one or several specific physical or legal persons who have applied for this.

(2) Attachment for the customs rate of the customs rate shall be met on the basis of application. The bet is to indicate the commodity and the quantity that is retaken, the period of time-down applies to, and the entitlement of physical or legal person.

(3) The Ministry can provide regulation on the degradation of the customs rate following this paragraph, herding about case management, information-like, control, administrative sanctions and validity period.

Part Article SECTION 9-4. Assignment of customs quota shares for agricultural response by auction or otherwise

(1) Tollquota shares shall be awarded at auction, if the ministry considers that the market conditions lie to the right of it, and deal with foreign state or organisation is not to obstacle to it. Rules on assignment of customs quotas differently than at auction are provided by the ministry in regulation.

(2) With the customs quota, a determined amount of a commodity has been allowed to be introduced with the reduced customs rate, within a specified amount of time. A customs quota can be determined on the basis of agreement with foreign state or organization, or of its own measures. With the customs quota share, an entitlement is to impose a certain amount of a commodity within a customs quota.

(3) Aduction over customs quota is to be outperformed in good time before the auction is held. In the clearing, it shall be disclosed about the deadline for auction opening and auction closure and about how the customs quota shares are to be distributed among those who receive tilling. It should not be specified who is participating in the bidding of the bidding. Immediately after auction closure, it should be given enlightenment about the number of bidders, the highest bid, and who received the seizure.

(4) Tollquota share purchased at auction can be overpulled.

(5) The Ministry may provide regulation on assignment of customs quota shares, herders about case management, information-alike, control, administrative sanctions, validity period and pre-approval of anbyyou, and about the cancellation of quota share.

Part Article SECTION 9-5. The delay of the toll

(1) The Ministry can hit single ordinance for the run-up of the toll if there are cases or situations that had not been considered when the Parliament's ordinance was hit, and customs in the individual case gets an unintentional and clear unreasonable impact.

(2) The Ministry can provide regulation on the degradation of the toll after this paragraph, hernoff about application processing, deadlines and conditions for the run-down.

0	Modified by law 21 June 2013 # 70.

Part Article

Chapter 10. Handeltile

SECTION 10-1. Trade measures against dumping (antidump measures)

(1) Finds the ministry that it has been dumping, and that the dumping of violence in the customs area or significantly delay creation of such business can the King, within those frames that follow deal with foreign state or international organization, or of the fold-up, commit anti-dumping measures. Such measures can also be committed after the request of a trijeland, where the dump is wreaking violence or threatening to cause significant damage for a nutritional enterprise in the person's country.

(2) Anti-dump measures in the form of a special antidump toll must not be placed beyond what is assumed to counter the dump margin, as this is calculated after Section 10-2. Anti-dump toll is placed on the entry of dumped commodity that has caused damage, excluding goods from suppliers that have provided price quotes. If it is convenient, it should progress on the injunction which suppliers add to the order.

(3) The Antidump intake shall only apply as long as it is necessary to counter damage as follows by dumping, and the ceiling is to be reduced if a further assessment dictates this. When there is reason for it, the government shall of its own measures or at the request, assess whether it after a certain amount of time is necessary to maintain the ceiling.

(4) Antidump measures can be committed as temporary measures. The intake can at the earliest be committed 60 days after formal investigations were initiated and announced. A temporary measure should last as short as possible and no longer than four months. If exporters represent a significant share of the appropriate trade request for it, the ceiling can last until six months. The duration of the duration can be extended to six and nine months if the survey shows that a toll that is lower than the dump margin will be sufficient for it not to impose any damage.

(5) Anti-dump measures should be repealing at the latest five years after the day it was committed, unless it was on the basis of a renewed review is probabilising that the dump and damage will continue or will arise on new.

(6) Search targets about the validity of the ordinance to commit anti-dump measures are processed in the Oslo courthouse as first-court authority. The court shall see that the case treatment is being rushed.

(7) The Ministry shall in regulation announce the commitment of antidump measures. If possible, the announcement should be made to inform about which providers are reauthored.

(8) The Ministry can provide regulation on antidump measures after this paragraph.

Part Article SECTION 10-2. Definition of dumping

(1) With dumping means the entry of commodity :

a)	at a price that is lower than the below average trading ratio comparable price when sale of equivalent commodity to consumption in the person export countries, or

b)	if such home market price in the export country is not present, at a price as either :

1.	is lower than the below average trading ratio the highest comparable export price of the corresponding commodity performed to any other country, or

2.	is lower than what it costs to poruse the commodity in origin diet with a fair addition for the management and sales costs and overall costs as well as profits.

(2) By comparison of the awards, consideration should be taken into account inequality in sale and delivery terms, transport costs, taxation, and other conditions of significance for the comparison.

(3) The definition in the first clause can be waived if the antidump ceiling is committed within the follical frames that open for this.

Part Article SECTION 10-3. Trade measures against subsidies (equalization measures)

(1) Finds the ministry that it has been directly or indirectly subsidy of goods exported to Norway, and that the subsidy or threatens to cause significant damage, the King, within those frames that follow deal with foreign state or international organization, or of the fold-up, commit equalization measures.

(2) The equalization measures in the form of a special equalization bar must not exceed what is assumed to counter the subsidie determined, calculated per unit of the subsidized and exported commodity. Attaches after the first clause shall be explicitly accounted for the summary manner in the individual case, and it shall be in compliance with the contractual obligations that apply. The equalization shall impose all subsidized commodity that has caused damage, excluding goods from providers who have renounced the appropriate subsidies, or have given price quotes.

(3) The equalization ceiling shall only apply as long as it is necessary to counter the damage that the subsidies cause. The intake is to be reduced if a further assessment dictates this.

(4) The equalization measures can be committed as temporary measures. The intake can at the earliest be committed 60 days after formal investigations were initiated and announced. Such temporary measures may not last longer than 120 days.

(5) Search targets about the validity of the ordinance to commit the equalization measures are processed in the Oslo courthouse as first-court authority. The court shall see that the case treatment is being rushed.

(6) The Ministry shall in regulation announce the commitment of equalization measures. If possible, the announcement should be disclosed to which providers are reauthored by the ceiling.

(7) The Ministry can provide regulation on trade measures by this paragraph.

Part Article SECTION 10-4. Definition of subsidies

(1) With subsidies, financial contributions from public authority benefit when given an advantage that :

a)	the public practice involves direct money transfers (gift, loans, capital remv.), or potential direct transfers of money or obligations (loan antiis mv.),

b)	public demands that otherwise are due, frafalles or not required,

c)	the public delivers goods or provides services out over general infrastructure, or buying goods,

d)	the public makes payments to a financing arrangement, or leave to, or impose, a private editor one or more tasks that usually hear during the public, and which are described under letter a to c, and this without real reason deviates from the practice the public usually follows,

e)	It is given some form of revenue or price support that directly or indirectly betworks the increase in the export of a commodity.

(2) The definition in the first clause can be deitable if the equalization ceiling is committed within the follical frames that open for this.

Part Article SECTION 10-5. Protective measures and countermeasures

(1) Finds the ministry that a commodity as a result of an unforeseen development is imported in such increasing amount and under such conditions that this evolder, or threatens to volde, severe damage to Norwegian manufacturers of similar or competing goods, can The king within those frames that follow deal with foreign state or international organization, or of the fold-up, commit protection measures.

(2) Examination whether it is reason to commit protection measures or countermeasures after the first clause shall be carried out as determined in Section 12-8. Research authorities can obtain information after Section 12-5.

(3) Protective support should only be used as far as it is necessary to prevent or correct severe damage and to facilitate necessary customizations. The grant shall be committed in the form of a special toll on the ancurrent goods without regard to their origin, or by quantitative regulations that can be distributed so that affected countries are given a relationship-wise share. Protective measures should not be applied beyond a period of four years, if not on new determining that measures are still needed. Temporary protection measures can be committed with up to 200-day duration.

(4) The king can commit agreement with other state of trade reunification for negative effects of protection measures mentioned in the first clause.

(5) If Norwegian manufacturers are affected by other countries ' protection measures, the King may commit countermeasures in terms of rebalancing measures, herders repelted by customs concessions.

(6) The terms mentioned in the first and second clause can be the absence of the protection of the protection of the protection of the population of the population of the follical frames that open to this.

(7) The Ministry shall in regulation announce the commitment of protection measures and countermeasures following this paragraph.

(8) The Ministry can provide regulation on protection measures and countermeasures following this paragraph.

Part Article SECTION 10-6. Special protection measures for agricultural response

(1) If the imported amount of a agricultural response exceeds a further specific reference level, or import price for a commodity falls under a further specific reference price, the King can within the frames of agreement with foreign state or international organization, commit special protection measures, herunder impose a special toll on the person's commodity as well as ordinary toll.

(2) Examination of whether it is reason to commit protection measures or countermeasures after the first clause shall be carried out as determined in Section 12-9. Research authorities can obtain information after Section 12-5.

(3) The volume-based protection policy after this paragraph cannot exceed one-third of the ordinary customs rate that applies to the year the ceiling was hit for.

(4) The Ministry shall in regulation announce the commitment of protection measures by this paragraph.

(5) The Ministry can provide regulation on the increase of the toll by this paragraph.

Part Article SECTION 10-7. The swelling of concessions or other obligations

(1) The King may, in cases where the Tvistellation organ of the World Trade Organization provides Norway the right to reptiate concessions or other obligations following the WTO agreement, committing the measures that the Tvistellation organ has given its deduction to, herunder changing current customs rates.

(2) The Ministry shall in regulation announce the measures of measures after the first clause.

(3) The Ministry can provide regulation on reporation of concessions or other obligations after the WTO agreement after this paragraph. The same goes for the repor of concessions or ordinance in the dispute of the dispute under other trade agreements than the WTO.

Part Article

Chapter 11. Refund of toll at reexecution

SECTION 11. Tollrefunds at reexecution of commodity taken advantage of repair or work

(1) Toll can be reimbursed for commodity as nutritional previously introduced and dilution, if the commodity is used as raw material, aid material or semifabrication data in business representation, repair, or processing of finware, and the finware :

a)	executing,

b)	is placed on tostorage, when the commodity is determined for such execution as mentioned in this paragraph, or

c)	is carried out to such use mv. outside the customs area as indicated in Section 11-2 first clause letter b and Section 11-2 other clauses.

(2) The Tollremerger shall respond to the charge that has been paid for the projected goods as mentioned in the first clause. Toll can be reimbursed also where there are taken advantage of other goods than those that are documented introduced, if the goods are of the same kind that they introduced.

(3) Tollrefunds after this determination is conditioned by the introduction of the inserted commodity or admitted to tostorage within two years after the pre-capsule. Demand for reimbursement must be received by the customs authorities at the latest one year after the commodity was reperformed or posted on tostorage.

(4) Toll can be reimbursed for svinn, if the sponge cannot be exploited for other purposes.

(5) The Ministry may give regulation on refunds of the toll on reexecution of commodity after this paragraph, herunder whether customs authorities access to grant respite, determine minimum amount, quiet closer terms and fragrant the arbitrary year on reexecution or post on customs storage.

0	Modified by law 11 des 2009 # 126.

Part Article SECTION 11-2. Customs refunds at reexecution of commodity in unchanged state mv.

(1) Toll can be reimbursed for the instituted commodity, if the commodity in unchanged and unused state :

a)	reperformed in connection with sales to buyer outside the customs area,

b)	reperformed for use or sale on board aircraft or aircraft, if such goods and quantities could be allocated for the undiluted after Section 4-23, or,

c)	is placed on tostorage, when the commodity is determined for execution as mentioned in this paragraph.

(2) Toll can be reimbursed for the instituted commodity, if the commodity is reperformed for use in the context of exploration and exploitation of undersea natural instances in ocean areas outside the customs area. This applies nonetheless only if such goods and quantities could be allocated for the undiluted after Section 4-23.

(3) Tollrefunds after this paragraph is conditioned by the inaction of the inserted commodity or admitted to tostorage within two years after the pre-capsule. Demand for reimbursement must be received by the customs authorities at the latest one year after the commodity was reperformed or posted on tostorage.

(4) The Ministry may give regulation on customs reimbursement after this paragraph, herunder whether customs authorities are allowed to give the deadline, determine minimum amount, quiet closer terms and fragrant the arbitrary year on reexecution or post on tostorage.

Part Article SECTION 11-3. Partial customs refund

(1) Toll can partially refund in the following case :

a)

Upon re-execution of rolling railway materials and spare parts for such materials that have been introduced to temporary use, and which cannot be introduced to customs freely after Section 6-1 otherwise clause c and e. The role shall be reimbursed by two percent for each month or part of the month the rain from the time the commodity was introduced.

b)

Upon reexecution of commodity that has been introduced temporarily to rent or loans, or as foreign enterprises, institutions or persons have introduced and taken advantage of a mission in the customs area and the commodity could not have been indutable by the provisions of Chapter 6. Customs will be reimbursed with the deductions of five percent for each month or part of the month the rain from the time the commodity was introduced.

(2) The Ministry may provide regulation on partial customs reimbursement after this paragraph, herunder whether the customs government's access to grant respite, determining minimum amounts and dropped the arbitrary year on reexecution.

Part Article SECTION 11-4. Re-execution by wrong or honest circumstances

(1) Toll can be reimbursed for commodity being reperformed because it has been missubmitted, incorrectly ordered, delivered late or not in compliance with your order. Toll can be repaid in other cases if there are fair reasons.

(2) There is a provision for customs refunds after this paragraph that the indular commodity has been reperformed or admitted to tostorage within two years after the preterm. Demand for reimbursement must be received by the customs authorities at the latest one year after the commodity was reperformed or posted on tostorage.

(3) The Ministry may provide regulation on customs reimbursement after this paragraph, herdunder the adage of granting respite, determining minimum amount, quiet closer terms and fragrant the arbitrary year on reexecution or post on tostorage.

Part Article Section 11-5. (Raised by law 11 des 2009 # 126 (ikr. 29 jan 2010 ifg res. 29 jan 2010 # 79). Part Article

Chapter 12. Shonest Management Rules

SECTION 12-1. Taushei-liked

(1) Any person who has or has had the stice, position or assignment related to the customs administration shall prevent unauthorized entry or knowledge of what the person in his work has learned about someone's formagues or income conditions or other economic, corporate or personal relationships. Tausheme's duties are not to the obstacle that the information in a case is made known to the cause of the matter parties or their representative. The taking office, position or assignment shall bear in writing the affidavit that this one knows and will comply with the privilege.

(2) Tausheme's duties after the first clause is not to the obstacle for information given :

a)	of the public authority that may have use for them in their work of toll, tax, fees, benefits, grants or contributions of public funds,

b)

of the public authority for use in the context of enforcement of the legislature and the execution of goods, fiscal and fiscal drivers, audit welding, currency regulations, or stock companies, as well as revile public business, as well as to The vision of the law firm for the use for probation purposes,

c)	of public authority for use for statistics purposes,

d)	of public authority when necessary to obtain further details,

e)	to publicly appointed Inquiry Commission,

f)

to police, prosecution or tax authority in connection with the aim of cooperation with aim to combat, prevent and examine violations of the customs legislation. Outside the customs government's management area, information can be provided if there is reason to investigate whether someone is preparing, commits or has committed an act that could result in higher punishment than prison for six months. On the same terms as in other periods, information can also be provided to the Directive of Community Security and readiness.

g.	to the Economic Crime Act after the request due in a message of a suspicious transaction given in co-cleaning of the whitewashing law.

h)	of others, according to the legislating, which determines or clear assumes that the privilege should not be of any obstacle to providing the information, or

in)	in relation to the exchange of information (co-arrangement) as provided in law 6. June 1997 No. 35 about the Mission register.

(3) The Ministry may without the obstacle of the first clause approve that information is provided to research purposes in accordance with the Management Act Section 13 d.

(4) If information is provided with home in other clause or third clause, to some who did not even have as strict or equivalent of the disclosure of other law, the client-level of privilege is applicable to the first clause of the person who gets the information. The one that provides the information should simultaneously make aware of this. The information can still be used for the purposes of purpose that they were given.

(5) The Prevalence Act Section 13 to 13 e does not apply as filler regulations for the privilege of this paragraph.

(6) Information exchange with foreign state or to organization of the mandate from the United Nations (UN) that Norway has accepted as public authority is not reauthored by this provision.

(7) Registrait state support after law 27. November 1992 # 117 of public support Section 2 a can be released without the obstacle of privilege.

0	Modified by laws 9 May 2008 # 32, 11 des 2009 # 126, 25 June 2010 # 42, 24 June 2011 # 25, 29 May 2015 # 36 (ikr. 29 May 2015 ifg res. 29 May 2015 # 553), 10 June 2016 # 24 (ikr. 1 July 2016 ifg. res. 10 June 2016 # 619).

Part Article Section 12-1a. Illumination alike about their own relationships

The person who has the duty to provide information after this law shall perform actially and loyally. He is supposed to contribute that questions about the customs benefit of the right time are being clarified and fulfilled. He will make the customs authorities aware of the failure of the interpretation of the customs expedition.

0	Added by law 11 des 2009 # 126.

Part Article SECTION 12-2. Other public government's information-like

(1) Public authorities, directions and service personnel duties by claims from the customs authorities to provide information that may have meaning to the customs authorities in their control business. In the necessary extent, the information should be provided in the form of printing of protocol, copy of documents mv.

(2) Without the obstruction of secrecy, the government shall pay replacements or grants, or issue licenses for imports or export of goods by the customs authorities, provide details of the paid amount and about the basis of these.

(3) Without the obstruction of secrecy, the IRS shall provide information of importance for customs authorities ' work with the toll and commodity supply to and from the country.

(4) The Ministry can provide regulation on other public government's information-like after this paragraph.

0	Modified by law 18 des 2015 # 117 (ikr. 1 jan 2016).

Part Article SECTION 12-3. The sub-guidelines and aid-liked to the customs authorities

(1) The police and military authorities shall provide the customs authorities necessary assistance and protection during the execution of the customs service.

(2) Havenneenets service personnel, the lighthouse keepers and state of state as during their service or in the order of knowledge violations of the toll and commodity quotes or conditions that show that such violations should be seeking to prevent The violation, and without the unwarranted residence of the customs authorities or the prosecution.

(3) Government officials have been demanding claims from the customs authorities duty to provide information they have about vessels along the coast and in Norwegian waters.

(4) Details mentioned in the second and third clause can be given without the obstacle of stipulable secrecy.

(5) The Ministry can provide regulation on the sub-guideline and aid-like after this paragraph.

0	Modified by law 12 des 2008 number 102 (ikr. 16 jan 2009 ifg res. 16 jan 2009 # 49).

Part Article SECTION 12-4. Information about subscriber to phone number mv.

(1) When honest consideration makes it necessary, and there is suspicions of the violation of the customs law or regulations given in co-law, the customs authorities may impose offered by access to electronic communication networks or service, to enlighten the names and address to a subscriber who does not have public telephone number, fax number or pager number.

(2) The Ministry can provide regulation on the information match after this paragraph.

Part Article SECTION 12-5. Enlightenment in trade-style cases

(1) If it is considered to commit trade measures against certain commodity battles by the law chapter 10, or extend already committed measures, the ministry may, or the authority of the ministry decide, acquire or let overtake more details on prices, production, revenue, profits and other relationships regarding such or similar commodity battles, foreign as well as domestic.

(2) Pliked to recite information as mentioned in the first clause, impose any that incomes, produces, processing or reputting such goods. Illumination has also :

a)	authorities who have to task to bring control of the provisions of the competitive legislation are overheld, and

b)	authorities who have to task to conduct regulation and control of the commodity capsule.

(3) Enlightenment liquidate after the first and other clause can inform information without the obstacle of the secrecy that otherwise impose them. Tausheme's work is also not an obstacle to the fact that accounting material, books and documents located with such authorities are verified after Section 13-4.

(4) The Ministry can provide regulation on the examination authority and the information match after this paragraph.

Part Article SECTION 12-6. Examination mv. in antidump maker

(1) Kmaking over dump imports should be addressed to the ministry, and attach necessary evidence. The betting on the illegal of anti-dumping measures and temporary measures shall only be met after foregoing formal examinations. The introduction and closure of such investigations should the ministry announce, and affected parties should be briefed. The Ministry may be laughing in the case preparation, obtaining advice from a particularly listed assortment, and leave to second-to-or-control authorities to conduct investigations.

(2) The survey should immediately be placed if there is not sufficient evidence, where the dump margin is minimal, or the volume is negligible. The affected parties should be made known to the information that has been presented, and are given the opportunity to put forward further evidence that needed to have relevance. The survey should normally be terminated within one year, and in all cases within 18 months after they are initiated.

(3) The information handed over the examination authorities under the premise of privacy shall be undergranted secrecy so far otherwise does not follow by law.

(4) The Ministry can provide regulation on case management in dumping cases after this paragraph, herding on examination procedures, notification, announcement and commit of the ordinance of anti-dumping measures and for payment and repayment.

Part Article SECTION 12-7. Examination mv. in subsidy matters

(1) Kmaking over the subsidized import shall be addressed to the ministry and attach necessary evidence. Attaking about the illegal of equalization measures and temporary measures shall only be met after foregoing formal examinations. The introduction and closure of such investigations should the ministry announce, and affected parties should be briefed. The Ministry may as a clause of the case preparation can obtain advice from a particularly appointed selection, and leave to second-to-or-control authorities to conduct investigations.

(2) The survey should immediately be placed if there is not sufficient evidence, if the subsidieshare is minimal, or the volume is negligible. The affected parties should be made known to the information that has been presented, and are given the opportunity to put forward further evidence that needed to have relevance. The survey should normally be terminated within one year, and in all cases within 18 months after they are initiated.

(3) The information handed over the examination authorities under the premise of privacy shall be undergranted secrecy so far otherwise does not follow by law.

(4) The Ministry can provide regulation on case management in subsidy cases following this paragraph, herding about examination procedures, notification, announcement, and commit of the ordinance of equalization, and about payment and repayment.

Part Article SECTION 12-8 Examination mv. in the protection of protection cases

(1) Protective joint action can be committed only after prerequisite formal examinations. The introduction and closure of such investigations shall be announced by the ministry, and the same applies to the commitment of protection measures, along with information on scope and period the ordinance applies to. From announcement to commit, it should go at least two days.

(2) The Ministry of Health can as clause in the case preparation advice from a particularly appointed selection, and leave to other added or control authorities to conduct investigations.

(3) The information handed over the examination authorities under the premise of privacy shall be undergranted secrecy so far otherwise does not follow by law.

(4) The Ministry can provide regulation on examination and case management in cases of protection measures by this paragraph, herding on examination procedures, notification, announcement and commit of the Act of measures and for payment and repayment.

Part Article SECTION 12-9. Research mv. in the protection of protection cases for agricultural goods

(1) Shonest protection measures for agricultural response can be committed only after pregoing formal examinations. The introduction and closure of such investigations shall be announced, and the same applies to the commitment of such protection measures, together with information on scope and term of the term of the term. From announcement to commit, it should go at least two days.

(2) The information handed over the examination authorities under the premise of privacy shall be undergranted secrecy so far otherwise does not follow by law.

(3) The Ministry can provide regulation on examination and case management in cases of the sHonest protection measures by this paragraph, herding on examination procedures, notification, announcement and commit of ordinance of measures and about payment and repayment.

0	Modified by law 12 des 2008 number 102 (ikr. 16 jan 2009 ifg res. 16 jan 2009 # 49).

Part Article SECTION 12-10. Change of customs authorities pass to mischief

(1) When it at the acquisition of a commodity is intended for little or not calculated toll, the customs authorities can hit the ordinance of change to the mischief.

(2) The Ministry can provide regulation on the customs authorities ' admission to the ordinance of change to the mischief.

Part Article SECTION 12-11. Change of customs authorities pass to favour

(1) When it comes to the acquisition of a commodity is estimated for much toll, the customs authorities shall hit the ordinance of change to favour.

(2) The Ministry can provide regulation on the customs authorities ' admission to the ordinance of change to favour.

Part Article SECTION 12-12. Volunteers for Change of Customs Government Act

(1) Attagable change to mischief must be met within three years after the nargrade. The deadline is still three years from the customs authorities discovered the error if the customs accusation or someone who represents the customs accusation, intentional or negligent has given incorrect or lacking information.

(2) When a commodity is not consumed, the deadline is to hit the ordinance of change to unart three years from the customs authorities discovered the error.

(3) Attachment for change to mischief must in all cases meet within ten years after the introduction of time.

(4) Questions of change to favour must be taken up within three years after the continuation. The U.S. Customs Authority may still be able to account for the amendment to grace also in other cases where it is estimated for very toll due to errors caused by the customs authorities.

0	Modified by laws 12 des 2008 number 102 (ikr. 16 jan 2009 ifg res. 16 jan 2009 # 49), 19 June 2009 # 57.

Part Article SECTION 12-13 Binding prestatements

(1) The U.S. Customs Authority can after application grant binding pre-statement on classification of goods.

(2) The Ministry can give regulation of prestatements after the first clause.

0	Endres by law 22 June 2012 # 37 (ikr. 1 Nov 2016 ifg. res. 17 June 2016 # 680).

Part Article SECTION 12-14 Deadline for lawsuits against customs authorities Act

(1) Search targets of the trial of customs authorities must be raised within six months after the message of the ordinance was passed the customs accusation. It can be given refresher for the overpass of the deadline by the rules of the dispute section Section 16-12 to 16-14. After the expiration of the lawsuits, the deadline applies to the tax bill Section 17-1 fifth clause in case of forced consummation or temporary safeguards.

(2) The lawsuit deadline in the first period first period does not apply when lawsuits are filed against the first-state ordinance of the Management Act Section 27 b other period.

0	Added by law 10 des 2010 # 70 (ikr. 1 jan 2011).

Part Article SECTION 12-15. Police reference

(1) The U.S. Customs Authority may require the future of the ordinary police reference in connection with enslations.

(2) The Ministry decides in regulation what types of addictions it can be required presented police reference for.

0	Added by law 21 June 2013 # 82 (ikr. 1 jan 2014 ifg. res. 27 Sep 2013 # 1132 that changed at res. 13 des 2013 # 1449).

Part Article SECTION 12-16 Consultations

The Ministry can provide regulation on regulatory consultations between authorities with responsibility and tasks by the inside and execution of goods and business sector mv.

0	Added by law 18 des 2015 # 117 (ikr. 1 jan 2016).

Part Article

Chapter 13 Almemorial regulations on customs control

SECTION 13-1. Customs government examinations mv.

(1) To bring on the clean if a commodity is or sought to be undrawn customs government control, the customs authorities can conduct examination :

a)	outdoors when the examination occurs in immediate association with the persecution of a relationship believed to involve such an unassuming of the control,

b)	outdoors in areas where unloading or loading is going on or believed to have been going on,

c)	in storage or other buildings in places where unloading or loading is going on or has been going on,

d)	of train in the customs area,

e)	on person as :

1.	travel to or from the customs area of the customs area,

2.	is located in, or en route from or to, transportation of transportation that is underway from or to the customs area of the customs area,

3.	leaving storage spaces for undeclared goods,

4.	is located on, or en route from or to, the racing location of craft or landing pad for aircraft in foreign traffic,

5.	is located in place and under conditions where the customs authorities can conduct examination following the letter a to c, and as suspected of avoiding care from control.

(2) The Ministry can provide regulation on the customs government's control business after this paragraph.

Part Article SECTION 13-2. Customs government access outdoors

(1) Customs authorities are going under its control business are given unhindered access outdoors along the coast, in port areas, to railway lines with its drive areas, to rural areas for aircraft, and to areas that bump into the national border.

(2) The Ministry can provide regulation on the customs government's control business after this paragraph.

Part Article SECTION 13-3. Control of commodity supply mv.

(1) Customs authorities can halt and examine :

a)	vessel and aircraft located in the customs area,

b)	any other means of transportation that is underway to or from the customs area of the customs area,

c)	commodity supplies to or from the customs area without the use of transportation,

d)	commodity supply to or from the home stretch of craft or landing pad for aircraft.

(2) The U.S. Customs Authority may hit the measures deemed necessary for the completion of the control of transport funds and commodity goods as mentioned in the first clause.

(3) The recipient of the commodity or the one who has care for the commodity on dennes behalf shall be given the opportunity to be present at investigations as mentioned in the first clause, unless it will lead to unsustainable delays or difficulties for the otherwise.

(4) The Ministry can provide regulation on the customs government's control business after this paragraph.

Part Article Section 13-3 a. Control information on customs

(1) The person who has the obligation to provide information after this law shall be required by the customs authorities to provide information that may have meaning for the customs blame.

(2) Section 13-4 first clause third period applies to the equivalent of as far as it fits.

0	Added by law 26 apr 2013 # 16.

Part Article SECTION 13-4. Control of documents mv.

(1) To control the wealth of documents, declarations or other information that commitment provided by this law, the customs authorities or the Authority of the Authority may decide, conduct or allow the examination of corporate premises as completely or partially disposed of the Enlightenment of the Enlightenment. By the review of the enterprise archives, the customs authorities can conduct copying to data storage media for later review with the Enlightenment or with the customs authorities. When it is required to be informed without a stay to provide visibility, put forward, extradite, or submit recorded accounting information, accounting material, contracts, correspondence, control and mediation protocols, and other documents of meaning of the control. With documents also means electronic stored documents. The equations also apply to electronic programs and program systems. Customs authorities may also take out necessary samples of goods for examination. Such samples can be taken without any satisfaction.

(2) If necessary, assistance can be required by the police to obtain accounting material, books, documents, lasts mv.

(3) First and other clauses apply to the equivalent of importer, exporter, or manufacturer, in connection with the control of extracted invoices, origin evidence or other shonest credential documents.

(4) If the Kingdom revision requires it to the Enlightenment without a stay put forward documents and declarations that legitimize data transmitted by electronic computing.

(5) The Ministry can provide regulation on the customs government's control after this paragraph.

0	Modified by law 12 des 2008 number 102.

Part Article SECTION 13-5. Reput on book transfer

(1) The TollAuthority may impose book pre-ordered by Section 13-4 to fulfill its duty to correct the accounting, specification, documentation, and retention of accounting information in compliance with rules granted in or in co-law of law 19. November 2004 # 73 about book transfer.

(2) In order of accounting for the accounting of the Board of Company, the Society, Society, device, or organization and is submitted each member. It shall be set a deadline for compliance. The deadline is supposed to be minimum four weeks and no longer than one year.

0	Added by law 13 des 2013 # 124.

Part Article SECTION 13-6. Kmaking over the accounting of book transfer

(1) The one that gets the accounting for accounting after Section 13-5 can complain about the injunction.

(2) The Kmaking, which can be oral, must be conveyed immediately when the injunction is present, and otherwise within three days.

(3) The person who has given the injunction shall either be resettled or immediately possible lay the complaint forward for the nearest parent management organ to decision.

(4) The injunction shall be descendants even if the complaint is not settled, if not the one that gave the injunction issued the release. Outsetting should be given if the person who gave the injunction finds that the complaint raises reasonable doubt about the legality of the injunction.

0	Added by law 13 des 2013 # 124.

Part Article SECTION 13-7. Control with toStorage

(1) Customs authorities shall at all times have unhindered access to any area or building that has been approved as customs and other places where the customs authorities have granted permission for the storage of undeclared goods. The U.S. Customs Authority can conduct the investigations that are deemed necessary.

(2) The Ministry can provide regulation on the customs government's control after this paragraph.

0	Modified by law 13 des 2013 # 124, changed the paragrafnumber from Section 13-5.

Part Article SECTION 13-8. Customs authorities access to use force

(1) Denied the customs authorities access to the transportation of transportation, place or area, where the customs authorities by the law have the right to travel or conduct investigations, the customs authorities can obtain access by force. The power utilization must be needed, and stand in relation to the gravity of the situation, the service action of the state and circumstances of the otherwise.

(2) The Ministry can provide regulation on the customs government's access to use force after this paragraph.

0	Modified by law 13 des 2013 # 124, changed the paragrafnumber from Section 13-6.

Part Article SECTION 13-9. Pliked to co-work at customs control

(1) Any person who is located in a place and under conditions as mentioned in Section 13-1 and 13-3, shall halt when the customs authorities by signs or otherwise require it. The person shall provide that information and provide the assistance that the customs authorities find necessary for them to conduct the control. The person is supposed to show off goods that he or she brings with when the customs authorities demand it.

(2) The Ministry can provide regulation on co-virus duties following this paragraph.

0	Modified by law 13 des 2013 # 124, changed the paragrafnumber from Section 13-7.

Part Article SECTION 13-10. Tollguard

(1) If the customs authorities find that reassuring control with a means of transportation can only happen by customs duty, it shall be responsible for the transport means cover the extra expenses with this. The U.S. Customs officer has the same duty when customs duty is necessary for control of goods that remain at unload-or cargo space or in storage shed.

(2) The U.S. Customs Authority may require it to face security for payment of the expenses. In the event that mentioned in the first clause first period, the transportation can be withheld until security standoff or payment is happening.

(3) When the customs authorities require it, the supervisor shall ensure that the customs guard shall be obtained appropriate whereabouts, and in vessel also keye space.

(4) The Ministry can provide regulation on customs duty after this paragraph.

0	Modified by law 13 des 2013 # 124, changed the paragrafnumber from Section 13-8.

Part Article SECTION 13-11. Use of the customs seal

(1) If control purposes indicate it, the customs authorities can use the customs seal.

(2) The Ministry can provide regulation on the use of the customs seal after this paragraph.

0	Modified by law 13 des 2013 # 124, changed the paragrafnumber from Section 13-9.

Part Article SECTION 13-12. Planning, targeting and review of controls

(1) By planning, targeting and review of controls can customs authorities overtake, store, interquiet and use necessary personal information, herunder sensitive personal information as mentioned in the Privacy Act Section 2 # 8 letter b and c.

(2) The sources for the personal information may be anonymous. It is not requirement that the personal information is complete and verified. Customs authorities must within four months clarify whether non-verified personal information is correct and relevant.

(3) Personal data shall not be saved any longer than what is necessary from the purpose of the treatment. Personal data related to the results of analyses of goods and substances can be stored for up to five years or until judicial judgment has been issued.

(4) The Ministry can provide regulation to the padding and review of the rules in this paragraph.

0	Added by law 21 June 2013 # 70, modified by law 13 des 2013 # 124, changed the paragrafnumber from Section 13-10.

Part Article

Chapter 14 Customs cooperation with other state

SECTION 14-1. Enforcement of other state customs regulations in the control area of Norwegian territory

(1) After the agreement of customs cooperation or other mutual assistance with other state, the other state's rules about the toll and commodity supply can be used and enforced during the practice of customs service for the second state. Also other regulations can be enforced, if the agreement provides the basis for it. The adoption after the first and second period applies within particular determined control areas of Norwegian area after Section 14-2.

(2) Enforcement after the first clause can be made by the other state service personnel or by Norwegian service personnel, or by both state service personnel.

(3) Tvangfunds after the other state legislation can only be applied to Norwegian territory by investigations in immediate context with a violation of Section 16-2 about illegal commodity, or attempted such violation.

(4) Is a commodity item for incomes after both state legislation, the attraction should occur to the benefit of the state where the seizure took place, if nothing else in the individual case is agreed between the two state governments.

(5) The Ministry can provide regulation on enforcement of other state customs regulations after this paragraph.

Part Article SECTION 14-2. Determinance of special control area

(1) To review of the agreement with other state of customs cooperation or other mutual assistance in customs matters, it can be determined a special control area :

a)	along the border against the person state that is equivalent to a similar area on this state's territory. The control area width of Norwegian territory must not exceed 1 15 kilometers,

b)	other places on Norwegian territory, which include roadways, train stations with one or more drive areas, landing sites for aircraft, shipguides or port areas, when customs cooperation on the way-, railway, air or The sea traffic makes this necessary.

(2) Section 14-1, 14-3 (2), 14-4 (1) and 14-5 also apply outside of the control areas, if the purpose is to examine whether it has been attempted illegal commodity, and the persecution of the suspect out across the control area is happening in immediate context of deed.

(3) The Ministry can provide regulation on the outlining of the particularly separate control areas after this paragraph, herunder the customs authorities control business in and outside of these control areas.

1	Must be "exceed".

Part Article SECTION 14-3. Enforcement of Norwegian customs regulations on other state territory

(1) The Norwegian regulations on the toll, in and execution and other provisions of the traffic that the customs authorities enforce, can after agreement with other state uses on this state's territory.

(2) The other state's service personnel can be granted authority to, completely or partly, to enforce regulations as mentioned in the first clause of the other state area, or in control area of Norwegian territory.

(3) The Ministry can provide regulation on enforcement of Norwegian customs regulations by this paragraph, herunder whether in what extent the customs authority is to be transferred to foreign state service personnel.

Part Article SECTION 14-4. Service personnel exercising other state customs authority

(1) Service personnel who exercise other state customs authority within control areas of Norwegian territory, after agreement with the person state, shall be deemed public service personnel after the Criminal Code Section 155, 156, 160 and 162. The Strait Act Section 155, 156, 160 and 162 also apply to actions taken on the state's state territory, facing service personnel carrying out Norwegian customs service after agreement with other state.

(2) Norwegian service personnel who perform other state customs service after agreement on customs cooperation with other state shall be under such service shall be considered public service personnel after the Criminal Code Section 171 to 174 and after law 4. March 1983 # 3 about the state's officials m.

(3) Other state service personnel who carry out Norwegian customs service after agreement on customs cooperation with the other state shall not be subject to Norwegian punishing or disciplinary authority for actions taken during such service. Their authorization to carry out Norwegian customs service can be taken back by the Norwegian authority.

(4) The Ministry can provide regulation on customs service personnel's execution of other state customs authorities after this paragraph.

0	Modified by laws 19 June 2009 # 57, 19 June 2015 # 65 (ikr. 1 oct 2015).

Part Article SECTION 14-5. Forgiveness of person to other state control authority mv.

(1) The person in connection with committed or intentional committed action, apprehended within the control zone of Norwegian territory, because the person with probable cause is suspected of violation of the state's state customs regulations, jf. Section 14-1 first clause, can immediately be taken to the second state of the state or police authority, if there are no special reasons against it, and :

a)	the suspect is unknown and neglected to specify the name and home place, or there is probable cause for suspicion that the suspect's information is unricious,

b)	The suspect does not have homelocations in Norway or the other state, and there is probable cause to fear that the suspect by going to a third state will evade trial and punishment,

c)	that otherwise with probable cause may be believed that the suspect will evade trial and punishment, or by avoidance of evidence or otherwise the difficulty will make the case's investigation.

(2) If the law violation has been committed before overdelivery as mentioned in the first clause from any other state to the Norwegian Customs or Police Authority, it must be handed over not criminal prosecution or punishable for any offence other than violation of the provisions mentioned in Section 14-1 first clause. This still does not apply if :

a)	special permission is given by the state where the overdelivered has been apprehended,

b)	the overdelivered even in the court of law has consented to it,

c)	The handover has neglected to leave the country within a month after trial and implemented punishment or other reaction that had to be disloyal that has been due to the handover for the handover,

d)	the one handed over has returned to the country after leaving it behind.

(3) The overdelivered must not be issued to a third state, if not the state where the handed over has been apprehended, has granted permission for it.

(4) The provisions of other and third joints do not apply to Norwegian citizen with home in Norway.

(5) The Ministry can provide regulation on transfer and issue of person after this paragraph.

Part Article ! 14-6. Use of other state customs seal

(1) The Issue of the Norwegian Customs Authority after agreement with other state of customs cooperation or other mutual assistance in customs matters, the other state customs seal can be used as the Norwegian customs seal.

(2) The Ministry can provide regulation on the use of the customs seal after this paragraph.

Part Article SECTION 14-7. Help from other Norwegian authorities

(1) Section 12-3 first clauses shall apply accordingly when other state customs service personnel carry out Norwegian or foreign state customs service on Norwegian territory, after agreement with other state of customs cooperation or other mutual assistance in customs matters.

(2) The Ministry can provide regulation on aid-liked after this paragraph.

Part Article SECTION 14-8. Exchange of information with other state

(1) To review of the agreement with other state of customs cooperation or other mutual assistance in customs matters, the customs authorities may, without the obstruction of secrecy, exchange information for the use of the state government to ensure the creation of toll and fees, compliance with regulations on transitation and commodity, and prevent and pursue violations of mentioned regulations.

(2) Decisions in law of duty to provide information for the government by the discharge of tax or public tax, applies to the equivalent, when with home in agreement with foreign state obtained information for use for foreign The customs authority.

(3) The Ministry may provide regulation on the customs government exchange of information with other state by this paragraph, herunder determining that the customs authorities under reservations may exchange such information with the customs authority in other state without formal agreement with the person state has been reached.

Part Article SECTION 14-9. Increving of claims prescribed by the authority in other state

(1) To review of the agreement with other state whether customs cooperation or other mutual assistance in customs matters, can be compulfed on the toll and fees prescribed by the authority in other state, required by Norwegian authorities after the rules that applies to equivalent or similar Norwegian requirements.

(2) The Ministry can provide regulation on recreation of requirements as mentioned in the first clause.

Part Article

Chapter 15. Hold of goods that violate intellectual property rights

SECTION 15 -1. Notification and hold of goods before temporary foraging

(1) Customs authorities can without the obstruction of secrecy alert the rights holder if it has been due to suspicion that the entry or execution of goods under customs government control will constitute an intervention in an immaterial privilege that mentioned in the Constellation Act Section 28 A-1 third clause first period. Besides the basis of the suspicion it shall in the notice, in the extent that these are known to the customs authorities, be provided information on the senders and the recipient's name and address, the origin of goods and the quantity of goods. The U.S. Customs Authority can keep the goods back in until ten real time days rained from when the notice was issued.

(2) Receiver or dennes representative shall be notified when the customs authorities notify the rights holder or hold back goods after the first clause.

(3) The chapter of the chapter here applies to the equivalent of entry or execution of goods that violate the marketing Act Section 30, and by inequality or execution of goods that violate the marketing Act Section 25 and 26, when the offence consists in the aftermath of the man's product, characteristic, advertising funds or other advances.

(4) The Ministry may give regulation that the rights of rights are encouraged to provide customs authorities with aim to uncover goods as mentioned in the first clause, and about who will receive notice on behalf of the rights holder.

0	Modified by law 31 May 2013 # 25 (ikr. 1 July 2013 ifg. res. 31 May 2013 # 543).

Part Article SECTION 15 -2. Temporary foraging

(1) In temporary fortresses to the safeguards of intellectual property rights after the dispute Act Section 34-7, it shall be specified which goods the customs authorities shall hold back and in how long the customs authorities should seek to uncover such goods. The court undercourses the customs authorities on the foregoing forward. Is the plaintiff mandated to silence security of possible damages to the commodity's owner or recipient, the underlaw customs authorities first when the plaintiff has been asking security. In the subdirection, the court is going to bring about the additional information about the goods that it has knowledge of and that can help the customs authorities uncover goods to be held.

(2) When the customs authorities have received the subdirection from the courthouse on keeping the designated goods back from liberation, the customs authorities shall seek to uncover such goods received to customs treatment.

(3) The Ministry can provide regulation on the customs government's control of goods to be held back to the safeguards of intellectual property rights by this paragraph.

Part Article SECTION 15 -3. Notification mv. at the hold of goods

(1) When the customs authorities have uncovered goods to be held on the basis of a temporary foraging, they shall immediately notify the courthouse, the complainant, the recipient of the commodity, and in case the person representing the recipient of the customs authorities, or which on the recipient's behalf has the care of the commodity by the entry. In the notice, it shall be informed that the goods are being held in accordance with the temporary forecasters until the court or the plaintiff decides otherwise, or the court gives word that the forage is judicial repeatable or fell away. In the notice of the plaintiff it shall in addition, in the extent that these are known to the customs authorities, such information is provided to the sender, recipient and goods mentioned in Section 15-1 first-clause second period.

(2) When the court receives notice from the customs authorities after the first clause, it shall immediately set a short term for the plaintiff's request to prosecute the recipient of the commodity if the claim to be certain, unless the court has already stipulation such a deadline. Is the forage decision without summons to oral negotiation, the recipient of the commodity and any other afflicted by the forage may require subsequent oral negotiation after the tweet Act Section 32-8.

(3) The U.S. Customs Authority may after motion cease that the rights holder, the recipient or dennes representative, shall be granted admission to goods held after Section 15-1 first clause, or on the basis of a temporary foraging at the The customs authorities. Customs authorities may also be able to cease that copies of such goods shall be left to the rights holder for investigations. Goods that are overleft to the rights holder shall be returned as soon as the investigations are completed or the restraint has fallen away. The rights holder is responsible for damage to goods that arise in connection with the investigations following the clause here.

(4) The Ministry can provide regulation on the customs government's notification of measures to the safeguards of intellectual property rights after the paragrafen here.

0	Modified by law 31 May 2013 # 25 (ikr. 1 July 2013 ifg. res. 31 May 2013 # 543).

Part Article SECTION 15 -4. Declaring, liability of stock rent, destruction of goods m.even

(1) Customs government withheld goods after Section 15-1 first clause or on the basis of a temporary forage, does not change the duty of the goods of the goods and to respond to the toll and expenses. The rights holder is responsible for the costs of stock rent in the period of time goods are held after Section 15-1 first clause or on the basis of a temporary forage, and should be notified after the tax law Section 14-10 other clause, in the same way as The recipient of the commodity before the commodity can be forced to be sold due to the missing payment of stock rent.

(2) Varer cannot be forced to be sold after Section 4-2, 4-27 and 4-32 as long as they are held after Section 15-1 first clause or on the basis of a temporary forecast. The same applies if it is determined by judgment or follows of a binding agreement between the rights holder and the recipient or dennes representative that the goods constitute interventions in an immaterial privilege.

(3) The U.S. Customs Authority can provide destruction of goods held, or other measures that apply to the goods, when this follows of judgment or when the recipient or dennes representative has given consent to it. The rights holder is responsible to the customs authorities of the costs of customs authorities incurred in connection with the destruction of goods or other measures that apply to the goods.

0	Modified by laws 10 des 2010 # 70, 31 May 2013 # 25 (ikr. 1 July 2013 ifg. res. 31 May 2013 # 543).

Part Article SECTION 15 -5. The swelling and the abduction of the foraging

(1) The court raises the court forage, or hitting the decision that the forage has fallen away, the inform customs authorities should about it when the decision is judicial. In cases as mentioned in the dispute law Section 34-6, the customs authorities may request the court to make the decision that the forage has fallen away.

(2) The Ministry can provide regulation on repor and the abduction of temporary foraging after this paragraph.

Part Article

Chapter 16 Punishment and other reactions

SECTION 16-1. Almemorial regulations on punishment

(1) Both unaccentable and preset violations of Section 16-2 to 16-7 are penalties.

(2) Attempts are punishable. Attempts are punishable in the same way that consummated violation.

0	Modified by law 19 June 2015 # 65 (ikr. 1 oct 2015).

Part Article SECTION 16-2 Illegal commodity

(1) With fines or imprisonment until 6 months or both, it is punishable by the provisions given in or with home in this law, induces or carrying out a commodity beyond customs government control, or who are predisposed of over a commodity in violation of any provision given in or with home in this law.

(2) As illegal entry or execution, also it is also considered to not specify to the customs authorities a commodity that exists in the means of transport, when you are obliged to it. The same applies when a commodity to undragged proper customs treatment has been given a misleading appearance or is hidden inside or among other goods.

(3) The same way in the first clause is punishable by means of transportation as not in the defensible manner seeking to prevent a commodity from, or into, the transport means.

Part Article SECTION 16-3. Preparation to illegal commodity commodity

With fines or prison up until 6 months or both, it is punishable by some in-or outland with the aim of in-or execution of a commodity in violation of provision given in or with home in this law.

Part Article SECTION 16-4. Heleri of illegally introduced commodity mv.

With fines or jail until 6 months or both share punishment it as transports, store, hides, hands to others or erenlisting a commodity that has been introduced or disposed of in violation of regulations given in or with home in the this law.

Part Article SECTION 16-5. Counterwork of the customs authorities

(1) With fines or imprisonment until 6 months or both share punishment it as in violation of regulations given in or with home law in this law, fail to comply with determining control regulations or imposed control measures, fail to provide pliable assistance or fail to provide pliable declarations or declarations.

(2) In the same way, it is punishable by which provides incorrect declarations, incorrect information, or put forward incorrect credentials documents or in other ways seeking to mislead the customs authorities.

(3) In the same way, it is punishable by which in Norway issues or anchors issued incorrect origin evidence, bill or other incorrect credential document that is determined to serve as evidence of the interpretation of a commodity in another country.

Part Article SECTION 16-6. Punishment for breach of lock or seal mv.

(1) The one that the criminal violates :

a)	customs authorities lock or seal,

b)	lock or seal on set or approved by foreign customs authority as Norway after convention is committed to accepting, or

c)	other state customs seal that has been taken after Section 14-6

is punishable by fines or jail until 6 months or both.

(2) Is lock or seal as mentioned in the first clause violated, the person responsible for the lock or seal of fines if the breach is caused by negligence from their side or if not after the breach has hit the defence measures to prevent any commodity from being removed or changed.

(3) The provisions of the first and second clause are given the corresponding Applicability when some courts acquire access to a commodity that is under lock or seal, even if the lock or seal has not been broken.

Part Article SECTION 16-7. Especially gross violation

(1) The punishment for particularly gross violation of Section 16-2 to 16-6 is fines or imprisonment until 2 years, but prison until 6 years of intentional or gross negligence violation.

(2) At the decision of whether the violation should be counted as particularly coarse, placed emphasis on whether the violation has significant scope, whether the post-and execution of the commodity is prohibited or subject to fair terms, if the goods violation applies was determined to be resettled The legislature, whether this former has been convicted of the violation of the customs legislation or if there were other circumstances of particularly display species.

Part Article SECTION 16-8. Impolation

(1) If the owner of a commodity that has been the subject of violation by this chapter, is not known or has unknown whereabouts in Norway, nor the legislator is known or has unknown whereabouts in Norway, the commodity of the commodity is the treasury, If the owner has not signed up within 1 month after the commodity came in the public possession.

(2) The Ministry can provide regulation on immigration after this paragraph.

Part Article SECTION 16-9. Simplified parent

(1) For customs violations of less serious species can be fined at the site or in retrospect, happen by simplified parent eggs after persistent wave tickets. In such a parent, the penalty and the penalty can only be concrete by the sticking word or in similar manner.

(2) The egg of the egg shall include the acquisition of the goods that has been the subject of the customs violation. Instead, the goods can be dragged on amounts that respond to commodity value.

(3) Tollservice personnel can be granted the authority to unfinished simplified parent eggs.

(4) Preliminary eggs that have been printed on the site fall away if it did not immediately pass. Are the accused under 18 years, it can be given a short term for the ordinance of the parent. For parental eggs printed in retrospect, the penalty process law applies Section 256 # 5 equivalent. Such parental eggs fall away if it is not passed by the deadline.

(5) The Prosecution may favour the intended of the accused unadopted parental eggs.

(6) The Ministry can provide regulation on the use of simplified parent eggs by this paragraph, herunder what customs violations should include, fined, subsidized prison sentence, incomes and the procedure when the parent of the parent is printed in retrospect.

Part Article SECTION 16-10. Additional Bar

(1) The as intentional or negligent has violated this law or regulation given in co-law, illegges can be stored by up to 60 percent of the toll stipulation after this law and the Parliament's ordinance if the treasury is or could have have been neglected toll.

(2) Additional stovl can ilgeges until 3 years rain from the time the customs authorities encountered the error, but not later than 10 years from the input time.

(3) The Ministry can provide regulation on additional bar l after this paragraph.

0	Modified by law 22 June 2012 # 42.

Part Article SECTION 16-11. Adhall to represent recipient or sender

(1) People who have performed in violation of this law or regulations given in the co-laws of this law or in violation of the state of law, or who have wronged otherwise punishable by the customs authorities, can be prohibited from access to represent the recipient or the sender of goods.

(2) The Ministry may give regulation on the adhall to represent recipient or sender after this paragraph.

Part Article SECTION 16-12. Holding of things to the safeguards of the acquisition amounts and fines

(1) Transportation and other things that have been used at violation as mentioned in this chapter may be withheld to the safeguards of the acquisition amounts and fines as the owner or anyone in service on the transport is or assumed to be illased in The occasion of the violation, if the violation applies to a commodity that is the toll or tax equality of the input.

(2) Things that are withheld with home in this paragraph may be sold to coverage of the amount of refund applicable and accrued charges if the amount has not been paid or secured otherwise within 1 month after determining the claim has become final. The sale can happen after the rules of foreclosure in tax law Section 14-10.

Part Article SECTION 16-13 Beat and arrest

(1) The probable probable cause for suspicion of violation as mentioned in this chapter, the customs authorities can seize last time it can be spoken of to revoke. Is the violation of the species that it can provide the occasion for the acquisition of transportation or whole or partial incomes of cargo in the transport means, the duties of the driver and the rest crew after claims from the customs authorities to bring the transportation of the the place that the customs authorities decide.

(2) When the terms of arrest by the rules of the penalty process law are present, arrest may be made by the customs authorities, as soon as possible to hand over the on-cut to the police.

Part Article SECTION 16-14 Treatment of seizure

(1) Customs authorities can take seized goods in detention.

(2) Vare exposed to rapid pollination, and living animals, can immediately be issued the owner against the payment of the toll and public fees, and deposits of an amount that responds to the commodity's value or against other security. The unless the owner does not want to take over the commodity, or the owner is unknown, the commodity can be sold by the rules of foreclosure in tax law Section 14-10.

(3) Customs authorities may decide that the commodity instead of sold can be destroyed or taken care of otherwise. Will the commodity be destroyed, the duties of the customs-person to cover the cost of the destruction and the cost of which have been previously incurred.

(4) The Ministry can provide regulation on seizure, detention, extradition, sales and destruction following this paragraph, hering that also other goods can be issued on terms as mentioned in other clause and whether customs authorities access to the deck of the Charges.

Part Article SECTION 16-15. Effective fee by missing declaration of tenders

(1) By violation of the declaration of cash and other tenders given in or with home law in this law, the customs authorities may determine a fee of up to 30 percent of the payment of the payment.

(2) The U.S. Customs Authority can withhold undeclared tenders to the safeguards of fees that can be illegated after the first clause.

(3) The Fee is the treasury of the treasury.

(4) The Ministry of Justice may in regulation determine further rules about the content of the arrangement, herduring the measurement of the fee and about who shall have the decision authority after the first and other clause.

0	Added by law 11 des 2009 # 126.

Part Article SECTION 16-16. Compulsive

(1) The U.S. Customs authorities can fire the one that has not been recalling for accounting after Section 13-5 within the determined deadline, a daily continuous forced foreclosure to the issue of recovery is happening. Compulsive donut is supposed to normally make one legal fee per day, jf. law 17. December 1982 # 86 about the court fees Section 1 other clause. In honest cases, the foreclosure can be set lower or higher, but upad limited to 10 court fees per day. Total compulmied may not exceed 1 million crowns.

(2) Attached for compulsory correction to the Board of Company, Society, Society, or Organization and is sent each member of the recommanded letter ; the order of the board can be driven both with the members of the Board and of the Company, the co-operation, The association, the device, or organization.

0	Added by law 13 des 2013 # 124.

Part Article

Chapter 17. Ipowertrecation, transition regulations and repor of changes in other laws

SECTION 17-1. Istrontrecation

The law applies from the time the King decides. ¹ The king can put in effect the individual regulations at different times.

1	From 1 jan 2009 ifg. res. 7 nov 2008 No. 1 1206.

Part Article SECTION 17-2 Overtime Regulations

(1) Regulations and instruction provided with the home of the customs tariff's initial provisions or law 10. June 1966 # 5 If the Customs (tolaw), still applies as far as they fit, until the ministry repeates or changes them in co-hold of this law or by special provision.

(2) Individuals met in the co-hold of the customs tariff's initial regulations or law 10. June 1966 # 5 about the toll (tolls), maintained in that period provided in the ordinance, until they are repeated or changed in co-held by this law or by special provision.

(3) The Ministry may otherwise provide necessary transition regulations.

Part Article SECTION 17-3. Change in other laws

From the time the law takes effect, the following changes are made in other laws :

1.	Law 10. June 1966 # 5 about the toll (tolls) repeates.

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Part Article