Law On Customs And Movement Of Goods (Customs Act)

Original Language Title: Lov om toll og vareførsel (tolloven)

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Read the untranslated law here: https://lovdata.no/dokument/NL/lov/2007-12-21-119

Law on customs and movement of goods (Customs Act)


Date LOV-2007-12-21-119


Affairs Ministry

Edited

LOV-2016-06-10-24 from 01/07/2016


Published in 2007 Booklet 13


Commencement 01.01.2009

Changes
LOV-1966-06-10-5

Promulgated
21.12.2007 kl. 15.45

Short Title
Customs Act - customs.

Chapter Overview:

Chaptering
Chapter 1. General provisions (§§ 1-1 - 1-8)
Chapter 2. If a customs debt (§§ 2-1 - 2-5)
Chapter 3. Traffic to and from the customs territory (§§ 3-1 - 3-7)
Chapter 4. customs Treatment (§§ 4-1 - 4-34)
Chapter 5. customs Exemption (§§ 5-1 - 5-9)
Chapter 6. customs Exemption for care to be re-exported (§§ 6-1 - 6-5)
Chapter 7. Basis for calculating duties (§§ 7-1 - 7-20)
Chapter 8 . preferential tariff - the origin of goods (§§ 8-1 - 8-6)
Chapter 9. Tariff reductions in the budget year (§§ 9-1 - 9-5)
Chapter 10. Trade measures (§§ 10-1 - 10-7)
Chapter 11. Reimbursement of duty when re-exported (§§ 11-1 - 11-5)
Chapter 12. Specific management rules (§§ 12-1 - 12-16)
Chapter 13 . General provisions on customs control (§§ 13-1 - 13-12)
Chapter 14. customs Co-operation with other State (§§ 14.1 - 14.9)
Chapter 15. Detention of goods that violate intellectual property rights ( §§ 15-1 - 15-5)
Chapter 16. Penalties and other reactions (§§ 16-1 - 16-16)
Chapter 17. Entry into force, transitional provisions and repeal of and amendments to other acts (§ § 17.01 - 03.17)

Ref. former Law 10 June 1966 No.. 5 on customs (Customs Act).

Chaptering

Chap. 1 General Provisions
Chap. 2 About customs debt
Chap. 3 traffic to and from the customs territory
Chap. 4 Customs Treatment
In. Common provisions regarding customs clearance
II. Declare goods
III. Customs Expedition
IV. Storage of Duty Unpaid care
Chap. 5 Customs Exemption
Chap. 6 Customs Exemption for care to be re-exported
Chap. 7 for the calculation of customs
In. Common provisions regarding calculation
II. Specific provisions regarding the customs value
Chap. 8 Preferential tariff
Chap. 9 Tariff reductions in the budget year
Chap. 10 Trade measures
Chap. 11 Reimbursement of duty when re-exported
Chap. 12 Specific management rules
Chap. 13 General provisions on customs control
Chap. 14 Customs Cooperation with other state
Chap. 15 Detention of goods that violate intellectual property rights
Chap. 16 Penalties and other reactions
Chap. 17 Commencement, transitional provisions and repeal of and amendments to other laws

Chapter 1. General Provisions

§ 1-1. Definitions For purposes of this Act:

A)

Vessel: Any transport by sea.

B)

Internal transit: Sending Duty Unpaid care in the customs territory.

C)

Customs: Customs clearance whereby Duty Unpaid care is released from customs authorities' dealings and enters the free disposal.

D)

Agent: He who in each case has command of a conveyance.

E)

Aircraft: Any transport in air.

F)

Customs: Imposition of payment to the Treasury as provided for in Parliament's decision on customs and law here.

G)

Customs warehouse: Approved storage place for Duty Unpaid care.

H)

Customs Expedition: Customs clearance means that customs authorities authorize:

1.
The goods customs clearance,

2.
The goods despatched,

3.
The goods transited,

4.
The goods carried, or

5.
That otherwise may be disposed over the goods without the customs.

I)

Customs Zone: The Norwegian mainland and its territorial waters, but not Svalbard, Jan Mayen and the Norwegian dependencies.

J)

Customs debtor: Anyone who has a customs debt by circulation or Duty Unpaid care.

K)

Transit: Transport of goods under control by the customs authorities of two places where at least one land border crossing along the way.

L)

Transport: Any device that can be used to transport goods.

M)

Item: All who are treated as goods for the Storting resolution on customs.

N)

Movement of goods: The fact that a product is introduced to, or exported from, the customs territory.

§ 1-2. The substantive scope - obligation to pay customs duties and other charges
(1) This Act shall apply to any goods imported to or exported from the customs territory.

(2) For the importation of goods shall customs duty to the Treasury in accordance with the provisions stipulated in this Law, and the rates fixed in the Storting resolution on customs.

(3) Upon importation of goods shall be levied to the Treasury in accordance with the provisions contained in:

A)
Act of 19 June 2009 No.. 58 VAT (Value Added Tax Act) and Parliament's resolution on VAT, and

B)
Act of 19 May 1933 no. 11 relating to excise duties and Parliamentary decision on excise duties.


§ 1-3. The geographical scope
(1) This Act shall apply to the customs territory.

(2) Act for the Control and grensetollsamarbeida shall also apply in the contiguous zone outside territorial waters.

(3) The Ministry may issue regulations on the application area in the first and second paragraphs, including the extent to which the individual provisions apply:

A)
on traffic to and from drilling platforms, production facilities and the like on the ocean, in connection with the exploration and exploitation of subsea natural resources, and

B)
in special control areas established under Chapter 14.

§ 1-4. Application of Act control regulations on foreign territory
(1) Act on control may be applied to another State to the extent that an agreement with the State derogation.

(2) Application of the Act on foreign territory shall be published by the Ministry in regulations.

(3) The Ministry may issue regulations concerning the application of the Act on foreign territory under this section, including the stipulation that the customs authorities should make the content of the regulations known to the public by posting or otherwise, at the customs offices which are located in or near competent border area.

§ 1-5. Customs authorities duties under this Act
(1) The customs authorities shall:

A)
calculate and determine the customs in accordance with this Act and applicable tariffs,

B)
calculate and determine other fees to the extent required by law or instructions,

C)
supervise the movement of goods to and from the customs territory, and that the applicable laws governing the movement of goods are complied with.

(2) The Ministry may issue regulations concerning the organization of the customs service and customs office duties under this Act, including the customs authorities' cooperation with other agencies.

§ 1-6. Announcement of tariffs etc.
(1) The Ministry shall appropriately announce:

A)
ordinary tariffs and preferential tariff rates applicable to the fiscal year, as laid down by Parliament,

B)
administrative decisions in the budget year about general changes of the tariffs which Parliament has adopted. The same applies to the allocation of import rights by auction or otherwise pursuant to Chapter 9, and

C)
new tariffoppdelinger or amended tariffoppdelinger.

(2) Announcement in Norwegian Law Gazette Administration Act § 38 may be omitted for announcements under this section.

(3) The Ministry may issue regulations concerning publication of tariffs and tariffoppdelinger. Public Administration Chapter VII About regulations do not apply.

§ 1-7. Accrual
(1) Unless otherwise provided in this paragraph, the customs levied by customs duty applicable at the time a fully completed declaration is received by the customs authorities.

(2) For goods that are released before customs clearance has taken place, the customs levied by customs duty applicable at the time the item was released.

(3) For goods that are declared before it is introduced, should nevertheless duty levied under the current tariff at the time of importation.

(4) For illegally imported goods, the customs levied by customs duty applicable at the time of importation.

(5) For unlawful disposal of goods which are admitted duty exemption pursuant to Chapter 6, the customs levied by customs duty applicable at the time the exemption was granted. At other unlawful disposal, the customs levied by customs duty applicable at the time the illegal disposal began. The customs duty shall not be less than the rate of duty that would have been applicable by lawful behavior.

(6) The Ministry may issue regulations containing supplementary provisions on the accrual basis of this section.

§ 1-8. Relationship to the Public Administration Act applies to the customs authorities' business unless otherwise provided in this Act.

Chapter 2. About customs debt

§ 2-1. Customs debt
(1) Customs debt is an obligation to pay customs duties.

(2) For goods that pass customs clearance occurs customs debt when:

A)
item customs or

B)
conditions for duty exemption or reduction of customs duty are no longer met.

(3) For Duty Unpaid care occurs customs debt when:

A)
conditions for temporary customs exemption are no longer fulfilled, or

B)
legal obligations in connection with the importation, transportation, storage or other disposal of the goods are not observed.

(4) The Ministry may issue regulations concerning when a customs debt arises under this section.

§ 2-2. Customs debtor by customs cleared last
(1) For goods that pass customs clearance, is the declared consignee of the goods customs debtor.

(2) Where the declared consignee represents another legal or natural person, is also the one that is represented, customs debtor.


(3) Whoever in connection with the declaration of a commodity has provided information which causes the customs debt or portion thereof levied, the customs debtor in addition to the receiver, if he knew or should have known that the information was incorrect.

(4) The Ministry may issue regulations concerning who is the customs debtor under this section.

§ 2-3. Customs debtor in the case Duty Unpaid care
(1) In case of fulfillment of conditions for temporary exemption from customs duties under chapter 6 is the person responsible for fulfilling the conditions, customs debtor.

(2) Upon failure to comply with statutory obligations in connection with the importation, transportation, storage or other disposal of goods, is the person responsible to comply with its commitments, customs debtor.

(3) Any person who has contributed to the failure to comply with obligations or conditions are also customs debtor, if the contributors knew or should have known of the non-compliance.

(4) Any person who has acquired or held the goods are also customs debtor, if the person at the time of receipt of the goods knew or should have known that the obligations or conditions were not met.

(5) The Ministry may issue regulations concerning who is the customs debtor under this section.

§ 2-4. Joint and several liability for a customs debt
(1) If several customs debtors have the same customs debt, booklets the solidarity of the customs authorities.

(2) The Ministry may issue regulations concerning joint and several liability for a customs debt pursuant to this section.

§ 2-5. Customs debt for goods shipped according to international agreement on customs simplifications
(1) For Duty Unpaid care allowed transmitted under the international agreement on customs simplifications which Norway has acceded, duties guarantor pay customs duties if they control the goods in violation of the permit .

(2) the guarantor's liability under subsection applies without regard to the other provisions concerning customs debt in this chapter.

(3) The Ministry may issue regulations concerning the guarantor's obligation to pay customs duties under this section.

Chapter 3. The traffic to and from the customs territory

§ 3-1. Notification notification and disclosure duty etc.
(1) Whoever brings a commodity to or from the customs territory, shall give advance notice to the customs authorities on goods.

(2) Any person who brings a commodity to or from the customs territory shall be obliged to notify the customs authorities, and to disclose or provide goods for control. The same applies to the obligation to register the item.

(3) Notification notification, fremleggelses-, task and registration requirement under subsections does not apply to someone who only brings with goods that:

A)
at importation is a tax-free luggage under § 5-1, first paragraph a and § 6-1 subsection a, and which may be imported without special permits or

B)
upon exportation are exempt from the obligation to declare goods under § 4.11, and that can be performed without special permits.

(4) The customs authorities may introduce simplified procedures for obligations under the second and third paragraphs on border crossings, ferry terminals, airports and other entry ring places, if the conditions are right for it.

(5) The customs authorities may authorize undertakings. Authorized entity may apply less extensive duties under subsection and admittedly easing of control.

(6) The Ministry may issue regulations concerning the duties under this section, including exemptions from duties. The Ministry may also issue regulations concerning the authorization of undertakings, including conditions to be authorized and whether revocation of authorization and on the facilitation of the notification obligation under the first paragraph and the control by the fifth paragraph.

§ 3-2. Destination on arrival in the customs territory
(1) The driver of a vehicle arriving customs territory on their way to domestic destinations, is obliged to ensure that transport goes directly to the place where the customs authorities are stationed, unless the customs authorities' permission to go to another place is collected in advance.

(2) The customs authorities may impose master of a vessel or aircraft to follow specific aircraft or shipping lanes, and may order the driver of a motor vehicle which is on the way to or from the customs territory to follow certain roads.

(3) The Ministry may issue regulations concerning the duties of drivers of transport under this section, including procedure for obtaining a permit, the air and sea lanes, and the exemption from duties.

§ 3-3. Duty to report arrival at destination in the customs territory
(1) The operator of a vessel or aircraft is obliged to notify the customs authorities on arrival at the place in the customs territory. Driver of motor vehicles and trains may apply corresponding obligation. Notice can be given by others on the driver's behalf.


(2) The Ministry may issue regulations concerning the obligation to report under this section, including when and how notification shall be made, what message must contain and whether exemptions from the notification requirement.

§ 3-4. Unloading
(1) Item must not be unloaded or otherwise removed from a vehicle that has arrived customs territory before the customs authorities have given permission for this. By unloading in emergency duties operator as soon as possible to notify the customs authorities for unloading.

(2) The driver of a vehicle arriving customs territory, or the person acting on its behalf, are obliged immediately to register medbrakt care pertinent regulations.

(3) The Ministry may issue regulations concerning the unloading and registration under this section, including the stipulation that unloading can only take place at specific locations at specific times or in specific areas, and exceptions from the obligation to obtain permission before unloading after first paragraph.

§ 3-5. Loading
(1) Without the permission of the customs authorities must not carry out the loading of goods in vessels that have destination outside the customs territory. Similarly, the obligation to obtain permission may be imposed on drivers of other vehicles. Load permits are not required for products of fishing and catches taken on board the vessel on fishing fields.

(2) If the goods still loaded without the permission of the customs authorities, duties of transport leads to unload the goods if the customs authorities consider this necessary to inspect the goods.

(3) The Ministry may issue regulations concerning loading under this section, including that loading can only take place at specific locations at specific times or in certain areas and that the obligation to obtain a permit shall also apply to other specific transport and exceptions duties.

§ 3-6. Permission, notification etc. by further transport in the customs territory
(1) As long as a vessel's Duty Unpaid care, including supplies, the driver must not let the vessel go on to another place in the customs territory before the customs authorities have given permission. §§ 3-2 to 3-4 shall apply mutatis mutandis to arrival at another place in the customs territory. The driver of the other vehicles are charged a similar notification.

(2) The Ministry may issue regulations concerning authorization and notification for further transport in the customs territory under this section, including the obligation to obtain a permit shall also apply to other specific transport and exceptions from the notification requirement.

§ 3-7. Obligation to departure from the customs territory
(1) Before a vessel or aircraft leaving the customs territory duty operator to notify the customs authorities about their departure. The driver of land-based transport can apply a corresponding obligation.

(2) If the transport carrier goods that are covered by the legislation on export control obligations operator to ensure that the necessary export permit is granted before transport leaving the customs territory.

(3) The Ministry may issue regulations concerning the reporting requirement under this section, including when and how notification shall be made, what message should contain, that the obligation to obtain a permit shall also apply to other specific transport and exceptions from the notification requirement.

Chapter 4. Customs Treatment

I. Common provisions regarding customs clearance

§ 4-1. Duty tariff treatment
(1) goods imported into the customs territory shall either:

A)
cleared through customs immediately

B)
placed in a customs warehouse,

C)
placed in free zones,

D)
destroyed or

E)
surrendered to the customs authorities.

(2) The customs authorities' approval, and against any collateral, the goods may still reside temporarily on the unloading site or stored in any other way.

(3) The Ministry may issue regulations concerning customs clearance under this section, including an exemption from the obligation to customs clearance, customs clearance respite and customs authorities to claim reimbursement costs of warehousing and to require security.

§ 4-2. Retention, storage and foreclosures etc.
(1) The customs authorities can tollskyldnerens bill withhold or collect goods that are not cleared through customs by the stipulated deadlines.

(2) Product withheld or collected under subsection can be sold according to the rules governing forced the Tax Payment Act § 14-10.

(3) The customs authorities may decide that the item instead of sold, shall be managed by other means, including destroyed. The goods may be destroyed when the customs debtor refrains goods to the customs authorities or the item is little durable or is about to be destroyed, and destruction is deemed necessary. Customs debtor shall as far as possible in advance notified that the item will be destroyed.


(4) If the item destroyed duties customs debtor to cover the costs of the destruction and the costs previously incurred.

(5) The Ministry may issue regulations concerning the right to withhold, collect, store, sell or destroy goods under this section, including the customs authorities to require covered costs relating to this and on alert.

§ 4-3. Opening and business hours - special fee for customs services
(1) The customs authorities shall keep border crossing points open when traffic volumes warrant, except in cases where it introduced a traffic ban.

(2) Customs services to be performed within the prescribed opening and times.

(3) The customs authorities may allow the customs services performed outside the opening and business hours and outside the office. For such customs services may require special consideration. The compensation shall not exceed the costs incurred.

(4) The Ministry may issue regulations concerning the number and location of the border crossing points, including the individual border crossing point the opening and business hours, the duty to pay special consideration to certain customs services and the remuneration calculation and size.

II. declare goods

§ 4-10. Declare goods on importation
(1) Anyone who wants to dispose of the goods which have not been cleared, obliged to obtain the customs authorities' permission.

(2) Applications for authorization referred to in subsection given by the goods declared. The declarant should provide the information that the customs authorities deem necessary for the item can cleared through customs.

(3) Declaration pursuant to subsection may be made electronically or on paper. For travelers can declaration of luggage for personal use orally.

(4) Along with the declaration must be accompanied by such evidence as the customs authorities deem necessary. The documents shall be annexed to the declaration, or made available in the way that the customs authorities may decide. The customs authorities may refuse a declaration until all mandatory documents or information submitted.

(5) The Ministry may issue regulations concerning the declarant duties under this section, including deklareringsmåten, documents and other information required to be submitted, and on simplified procedures involving exemptions from or easing to declare.

§ 4-11. Declare goods at exportation
(1) Any person who will perform last, obliged to obtain the customs authorities' permission before the goods are exported. Applications for such permission shall be filed by the goods declared. § 4-10 shall apply correspondingly.

(2) Declaration shall be in such good time that the goods can be examined before loading the transport.

(3) The Ministry may issue regulations on the obligation to declare under this section, including deklareringsmåten, documents and other information required to be submitted, and on simplified procedures that involve exemption from the obligation to obtain an export permit.

§ 4-12. Luggage messages, declarations, documents etc.
(1) Any person who submits mandatory notification to the customs authorities, including the declaration shall keep the message or a copy of this. This applies whether the message is given to paper, using electronic data interchange, or otherwise. The same applies to documents, declarations etc. which shall be submitted in accordance with Chapter 3.

(2) The Ministry may issue regulations concerning how, in what way, and how long messages or message copies and documents and other information required to be submitted, shall be kept pursuant to this section, and for exemption from retention.

§ 4-13. Permission to use electronic data interchange concerning declaration etc.
(1) When someone under the Act or under other legislation should or could notify the customs authorities, including the present declaration, the customs authorities may grant permission for such notice is given by means of electronic data interchange. The provisions relating to the declaration of this Act shall apply mutatis mutandis to another computer assisted communication with customs authorities as appropriate.

(2) A person who has been authorized to give notice by means of electronic data exchange pursuant to subsection may be ordered not to use other transfer of the customs authorities other than the one stated in the permit.

(3) The permit may be amended or revoked if the permit holder is guilty of serious or repeated breaches of the conditions of the permit or similar violations of customs and vareførselslovgivningen.


(4) The Ministry may issue regulations concerning conditions that must be met for it to be granted permission to use electronic data interchange, the procedure for amendment and revocation of the permit, the types of messages that can be transmitted electronically, how the transfer to take place, when electronic messages shall be deemed to be submitted, the duties can be imposed on the user for security message security, network provider's obligations in connection with the exchange and permit other content.

III. Customs Expedition

§ 4-20. Release of Duty Unpaid care - customs
(1) Free disposal of Duty Unpaid care is conditional on the customs authorities' permission. Such authorization is granted by the goods customs clearance.

(2) The Ministry may issue regulations regarding the release of Duty Unpaid care under this section, including customs clearance, customs clearance and on simplified customs clearance procedures.

§ 4-21. Sending Duty Unpaid care to place in the customs territory - internal transit
(1) Duty Unpaid care can be despatched to the specified place in the customs territory the customs authorities give permission. Permission for internal transit granted on conditions imposed by the forpassingsordningen used.

(2) A person who has received permission for internal transit, and the driver of the transport which the item is shipped with an obligation to bring the goods to your destination without unnecessary delay. Upon arrival the goods shall be immediately submitted to the customs authorities of the same amount and in unchanged condition.

(3) The Ministry may issue regulations concerning forpassingsordninger under this section, including collateral, locking and sealing, use and costs of customs duty and responsibility for violations of the terms of forpassingstillatelse.

§ 4-22. Transborder forwarding of Duty Unpaid care - transit
(1) Duty Unpaid item can be sent through or to place in the customs territory the customs authorities give permission. Permission for transit shall be provided on terms set forth in the transit arrangement used and in accordance with international agreements to which Norway has signed on as the shipment of goods.

(2) The Ministry may issue regulations concerning transit arrangements under this section, including the implementation of procedures, computerized transit systems, authorization schemes and conditions for these, and responsibility for violations of the transit permit.

§ 4-23. Permission to export
(1) Transportation of goods is conditional on the customs authorities' permission. Such authorization is granted by the goods cleared through customs. When export license is granted, duties whoever has obtained the authorization to ensure that the goods are exported.

(2) The Ministry may issue regulations concerning the export license under this section, including the customs authorities on application may allow Duty Unpaid care provided to the sale or use on board a vessel or aircraft to leave the customs area, and deadline to perform item.

§ 4-24. Other disposition of Duty Unpaid care
(1) The customs authorities may grant permission for another form of disposal of Duty Unpaid care than those mentioned in §§ 4-20 to 4-23.

(2) The Ministry may make regulations concerning the customs authorities to issue a permit under subsection.

§ 4-25. Access to dispose of cleared through customs last mv.
(1) When an item is cleared through customs, it can be disposed of it in accordance with the customs clearance.

(2) Whoever wants to dispose of cleared through customs goods other than specified by the customs clearance must be in accordance with §§ 4-10 4-13 disclose specific declaration about it.

(3) The customs authorities may refuse to customs clearance of goods until mandatory information or tasks if the item is announced.

(4) The Ministry may issue regulations concerning customs clearance under this section, including the postponement of, or exemption from, the obligation to declare.

§ 4-26. Right to re-exportation, cession, etc..
(1) If the receiver at customs clearance will not receive the item or want to dispose of the goods otherwise, the person, without regard to what is stated in the declaration on dispatch way, re-export the goods by special declaration.

(2) The product can be renounced to the customs authorities, who can realize the item of income for the Treasury, or destroy it as stipulated in § 4-2.

(3) The right to re-do or to abstain an item without customs duties do not apply goods imported or disposed of in breach of such legislation or customs authorities' decision. The customs authorities may allow the goods are re-exported or surrendered without customs duty when there are special circumstances relating to the importation or disposition.


(4) The Ministry may issue regulations concerning the procedure for re-exportation and waiver under this section, including the customs authorities to require covered costs of warehousing and to require security.

§ 4-27. Retention Disposal in breach of customs clearance customs authorities can tollskyldnerens bill withhold or collect goods that are disposed of in contravention of what is stated in the customs clearance. § 4-2 second to fifth paragraph apply correspondingly.

IV. Storage of Duty Unpaid care

§ 4-30. Authorization to establish and operate a customs warehouse
(1) The customs authorities may grant permission for the establishment and operation of a customs warehouse.

(2) If the prescribed conditions are not complied with or customs warehouse holder otherwise guilty of abuse, the permit may be suspended or revoked.

(3) The Ministry may issue regulations concerning authorization for a customs warehouse under this section.

§ 4-31. Storage etc. customs warehouse
(1) The customs authorities may determine how long a product can be stored in a customs warehouse or from the customs authorities.

(2) If the goods are not taken out by the deadline, the goods may forcibly sold pursuant to the Tax Payment Act § 14-10.

(3) The Ministry may issue regulations concerning storage under this section.

§ 4-32. Customs warehouse holder's claim for storage fees, etc..
(1) The customs warehouse keeper has the right to retain the goods for its claim for storage fees. The right of lien is still not preclude the customs authorities making sales under § 4-31.

(2) The Ministry may issue regulations concerning customs warehouse holder claims under this section.

§ 4-33. Creation of free zones and free ports
(1) If commercial and industrial interest, the King with Parliament's consent authorize the establishment of free zones or free ports where Duty Unpaid item can be stored, shared, repacked or processed.

(2) Free zones or free ports regarded as being outside the customs territory as regards the obligation to pay customs duties.

(3) The Ministry may issue further provisions for each free zone or free port established under this section, including the extent to which it should be allowed industrial activity and trade.

§ 4-34. Operation of free zones and free ports
(1) Users must pay for operation of free zones and free ports.

(2) It can set conditions for the establishment and operation of free zones and free ports, including whether:

A)
law or parts of the Act shall apply to such areas

B)
approval of the operation responsible for the area and the operator responsible for fencing or other boundary of the site, monitoring of the area and the traffic to and from the area, and of people, vehicles and goods, and

C)
approval of undertakings wishing to establish themselves in the area.

(3) The Ministry may issue regulations concerning the operation of free zones and free ports under this section.

Chapter 5. Customs Exemption

§ 5-1. Goods for personal use
(1) Customs shall not payable for the following items:

A)
luggage,

B)
used equipment belonging to Norwegian citizens who have died outside the customs territory

C)
household goods,

D)
premium and gift

E)
heirlooms.

(2) Customs Exemption pursuant to subsection a to d is conditional item only be used for personal purposes, and is not commercially exploited. Customs Exemption pursuant to subsection e is conditional upon the goods have been used for personal purposes by the testator.

(3) The Ministry may issue regulations concerning the conditions for, and scope of duty exemption under this section.

§ 5-2. Product to use mv. in transport in commercial activities
(1) Customs shall not levied for:

A)
supplies and consumables as accepted and consumed or sold on board a vessel or aircraft during travel to and from the customs territory and under stay there

B)
provisions as accepted and consumed on board the train,

C)
consumable accepted and consumed on board other vehicles than those mentioned in letter a

D)
parts, inventory objects and tools in vessels or aircraft salvaged the customs territory,

E)
parts and inventory items to vessels or aircraft introduced with this and retained for use aboard the same vessel.

(2) Exemption pursuant to subsection A to C is valid only if transport used for commercial activities, and ceases from the time of transport passes in domestic traffic or remain in the customs area for a long time. The exemption applies only to the amount that the customs authorities consider appropriate in relation to the vessel or aircraft type, crew size, number of passengers and the journey nature and length of stay.


(3) The Ministry may issue regulations concerning the terms and extent of tariff relief under this section, including permitted quantity provisions if transport remain in the customs territory, and if necessary control provisions.

§ 5-3. Product to foreign powers representations and international organizations, etc.
(1) Customs shall not levied for goods intended for use:

A)
foreign powers representations and their representatives,

B)
military forces and command units,

C)
other international organizations,

D)
publicly funded collaborative projects with other State.

(2) Customs Exemption under subsection applies only when the item is used by legitimate user, and it is not transferable to others.

(3) The Ministry may issue regulations concerning the terms and extent of exemption from customs duties under this section.

§ 5-4. Goods from specific fields, goods which are reintroduced etc.
(1) Customs shall not levied for:

A)
goods imported from Svalbard or Jan Mayen and its waters, which are trapped, mined or manufactured there,

B)
care of Norwegian origin, or former customs cleared goods, which reintroduced from Svalbard or Jan Mayen after processing or repair of these places, if the goods are imported directly from there, and customs are not refunded upon export,

C)
last from hunting or fishing in the sea outside the customs territory or from uninhabited stretches of polar and imported directly from there,

D)
petroleum product from the Norwegian part of the continental shelf that are imported directly from there,

E)
goods produced or cleared for home use in this country and who reintroduced in unaltered condition, where the customs are not refunded upon export,

F)
goods imported by border population

G)
foal of mare is pregnant at exportation from the customs territory, if the foal is introduced along with the mare after foaling.

(2) The Ministry may issue regulations concerning the terms and extent of exemption from customs duties under this section.

§ 5-5. Material ruined
(1) Customs shall not levied for goods that are destroyed before the goods are released from customs authorities' dealings.

(2) relief from customs duty is conditional upon the goods, the importer's expense, be destroyed under the control of the customs authorities or other public authority.

(3) The Ministry may issue regulations concerning the terms and extent of exemption from customs duties under this section.

§ 5-6. Sample mv.
(1) Customs shall not levied for:

A)
sample, models and patterns of negligible value,

B)
promotional materials and advertising,

C)
educational materials from other countries' tourism authorities,

D)
document and print from other governments,

E)
packaging and pallet and equipment for protection of goods in transport.

(2) The Ministry may issue regulations concerning the terms and scope of the exemption under this section.

§ 5-7. Product for technical and scientific use mv.
(1) Customs shall not levied for:

A)
interchangeable molds and machine tools,

B)
agricultural technical,

C)
care teaching and scientific use at universities, colleges and the Norwegian Meteorological Institute and its stations,

D)
care of educational, scientific and cultural materials,

E)
equipment for use on foreign scientific expeditions.

(2) Customs Exemption under subsection applies only when the item is used by legitimate user, and it is not transferable to others.

(3) The Ministry may issue regulations concerning the terms and extent of exemption from customs duties under this section.

§ 5-8. Product aviation
(1) Customs shall not levied for:

A)
ground equipment, teaching material, flight simulators and their parts,

B)
aircraft and equipment and parts thereof.

(2) The Ministry may issue regulations concerning the terms and extent of exemption from customs duties under this section.

§ 5-9. Product of less value
(1) Customs shall not levied for goods of lesser value.

(2) The Ministry may issue regulations concerning value limits, terms and extent of exemption from customs duties under this section.

Chapter 6. Customs Exemption for care to be re-exported

§ 6-1. Customs Exemption for temporary importation, without collateral
(1) Customs Exemption granted without collateral by temporary importation of:

A)
luggage for personal use during temporary stay in the customs territory

B)

Professional equipment of lesser value, if the item is owned and imported by a person resident or domiciled outside the customs territory, and the equipment will be used for missions in the customs territory of the importer himself or under his leadership. With the exception of hand tools, does not include the exemption equipment to be used in transportation in the customs area to industrial production, packing of goods, utilization of natural resources, or for construction, repair and maintenance of buildings, or construction work and the like

C)
production and broadcasting equipment for radio and television if the item is owned and imported by a person resident or domiciled outside the customs territory, if the equipment will be used for missions in the customs territory of the importer himself or under his leadership,

D)
goods imported in connection with major accidents and natural disasters where there is a need for immediate assistance. The same applies to goods imported for use by emergency drills to situations referred to in the first sentence. The customs authorities may waive the requirement of re-exportation under the third paragraph or payment of customs duties for goods that are consumed during the salvage firm or exercise.

(2) Customs Exemption granted without collateral by temporary importation of the following vehicles and equipment:

A)
motor vehicles, trailers, vessels and aircraft, provided they are not registered in Norway, and only for personal use, and introduced by the person who has permanent residence in another country, or who are otherwise given the opportunity for such importation,

B)
motor vehicle and trailer, where the means of transport is registered abroad, if used for commercial goods or passengers from place abroad to place in the customs territory or of place in the customs territory to place abroad. Transport registered in another EEA country, can still be used for commercial goods or passengers in the customs area, if there is a permission issued by the appropriate authority in the country of registration. The means of transport can not be owned or carried by a person resident in the customs territory

C)
railway stock for the transport of goods and persons to or from the customs territory, if it is not used for other transportation in the customs territory than that which occurs in connection with the goods the importation and exportation,

D)
containers for the transport of goods to or from the customs territory, if the container is not used for other transportation in the customs territory than that which occurs in connection with imports and exports,

E)
spare parts and the like that are determined to repair transport and equipment referred to in subparagraph a to d, and that after completing repairs shall be performed together with transport.

(3) Customs Exemption for subsections are conditional on the transport or the goods are re-exported within one year from the entry, unless the deadline is extended by the customs authorities.

(4) The Ministry may issue regulations concerning the conditions for, and scope of tariff relief under this section, including the customs authorities to extend the deadline for re-exportation in the third paragraph.

§ 6-2. Customs Exemptions at temporary importation collateral
(1) Customs Exemption granted against a deposit or other collateral by temporary importation of:

A)
professional equipment of a total value beyond what can be introduced in accordance with § 6-1 subsection b, introduced by the resident or domiciled outside the customs territory, and the equipment will be used for missions in the customs territory of the importer himself or under his leadership. With the exception of hand tools, does not include the exemption equipment to be used for transport in the customs territory to industrial production, packing of goods, utilization of natural resources, or for construction, repair and maintenance of buildings, or construction work and the like

B)
samples, models, patterns and the like exclusively imported for display or demonstration with the aim of recording the orders of similar goods from abroad,

C)
equipment for circuses, amusement or similar activities, introduced by itinerant artists,

D)
equipment and materials imported for use in theatrical performances and international congresses, official festivities, sports events and similar events of international character,

E)
goods imported for testing, inspection, testing, etc. in connection with approval of goods and goods imported for testing and testing of goods to be carried

F)
special tools, special instruments, models and patterns imported for use in the production of a particular commodity or consignment to be performed, provided that the goods are made available free of charge by the competent foreign buyer of goods or consignment, | ||
G)
instruments, apparatus and the like imported for use in scientific experiments,

H)

Animals avlsformål,

I)
positive cinematographic film, film copies and equivalent medium, which are imported exclusively for display of censorship authority or any purchaser or lessee,

J)
goods destined for display or demonstration or to be used for exhibitions, trade fairs and the like. The exemption does not include items on display in shop premises and trade fairs held in the intention of selling imported goods, nor for alcoholic beverages, tobacco goods or fuels

K)
welfare materials imported for use on board ships in international traffic, or at welfare stations for foreign seafarers.

(2) Customs Exemption pursuant to subsection a to i is conditional upon the goods owned by resident or domiciled outside the customs territory.

(3) Customs Exemption pursuant to subsection is conditional upon the goods are re-exported within one year from the entry.

(4) The Ministry may issue regulations concerning customs exemption under this section, including the customs authorities to waive or impose other conditions, and the re-exportation deadline.

§ 6-3. Industrial goods imported for repair or processing and then re-exported
(1) Customs Exemption can be granted against a deposit or other collateral for industrial goods imported for processing or repair, and subsequently be re-exported if:

A)
the original item can be identified in the processed product,

B)
goods are re-exported within one year after importation and

C)
owner of the goods is resident or domiciled abroad.

(2) The requirement in subsection c may be waived if the goods belong to Norwegian ships in foreign trade, or the goods are re-exported for use in connection with the exploration and exploitation of subsea natural resources in waters outside the customs territory.

(3) Exemption in subsection applies correspondingly to parts and the like which are either consumed in connection with the goods processed or repaired, or re-exported with the goods.

(4) The Ministry may issue regulations concerning customs exemption under this section, including the customs authorities to waive the conditions mentioned in the first paragraph, and the re-exportation deadline.

§ 6-4. Agricultural goods imported for processing and then re-exported
(1) Customs Exemption can be granted against a deposit or other collateral for agricultural goods as a business introduces to let the processed and then re-exported, although the imported goods can not be identified upon re-exportation.

(2) Customs Exemption pursuant to subsection is conditional upon the processed goods are re-exported within six months of importation.

(3) The Ministry may issue regulations concerning customs exemption under this section, including the prior must apply for a permit to processing, that there may be requirements to business relations of production, storage and organization, about what should be considered as a commodity of the same quality and the same kind, and the re-exportation deadline and requirements for the processing of residual products.

§ 6-5. Goods that are destroyed instead of being re-exported
(1) The condition of re-exportation under this chapter may be waived if the goods are destroyed in accordance with § 4-2 third paragraph.

(2) The Ministry may issue regulations concerning the customs authorities to waive the requirement of re-exportation under this section.

Chapter 7. Basis for calculating customs

I. Common provisions regarding calculation

§ 7-1. Customs by weight, volume and pieces (specific duties)
(1) If, after the Parliament's tariff decisions shall customs duty by weight, shall be the actual product net weight is used, unless it follows from the decision that works package will be included in the calculation by calculation.

(2) If, after the Parliament's tariff decisions shall customs duty by volume, should the actual product volumes form the basis for the calculation.

(3) If, after the Parliament's tariff decisions shall customs duty per piece, should the actual number of units shall apply to the calculation.

(4) The Ministry may issue regulations concerning specific duties under this section.

§ 7-2. Customs by value (ad valorem tariffs) - relations with the WTO Agreement If, after Parliament's tariff decisions shall customs duty for value, the value shall be determined pursuant to the provisions of §§ 7-10 to 7-20 and in accordance with the WTO Agreement on Implementation of Article VII of the General agreement on tariffs and trade 1994.

§ 7-3. Objections to weight or quantity - shortage After the item is delivered, it can not be raised objections to the weight or the quantity customs authorities assumed by the customs clearance. If it can be demonstrated that there were shortages at importation, it can still be raised objection regarding this.


§ 7-4. Calculation for goods that are re-imported after processing or repair (outward processing)
(1) If an item previously been cleared or Norwegian origin are returned after being repaired, processed or used for the production of other goods outside the customs territory shall calculation shall be:

A)
If the customs shall be calculated on the basis of value, customs duty of the cost of the item was repaired or processed, plus transport cost.

B)
If the customs shall be calculated on the basis of weight, volume or piece, customs duty with eight percent of the calculation referred to in subparagraph a.

C)
If processing is performed without compensation, set calculation to zero.

(2) Conditions for the calculation under subsection are that:

A)
item reintroduced within one year after exportation,

B)
re-importation carried out by the same natural or legal person who exported the goods,

C)
there is refunded duty upon export, and

D)
The requirement customs refund waived.

(3) The Ministry may issue regulations concerning the calculation basis for goods that are re-imported after these provisions, including the right to grant exemptions from the conditions, and that such goods can be imported duty free under certain conditions.

(4) For agriculture, which reintroduced after working abroad, customs duty in accordance with the provisions laid down by the Ministry in regulations.

§ 7-5. Reduction of calculation where the item is damaged or stale
(1) calculation of tariffs can be reduced if the item has been degraded due to damage or spoilage:

A)
during transport from abroad to place in the customs territory

B)
in customs authorities' possession,

C)
during delivery of goods from the customs authorities,

D)
during shipment which was under customs control, or

E)
while the goods were placed in stock approved for cleared for free circulation goods.

(2) The calculation shall be reduced proportionately by the decrease in value as damage or spoilage caused.

(3) The Ministry may issue regulations concerning the reduction of the calculation under this section.

§ 7-6. Waiving declared basis of calculation
(1) Is the calculation not declared, or there is reason to doubt that the declared basis of calculation is correct, the customs authorities may determine the basis for calculation.

(2) The Ministry may issue regulations concerning the customs authorities to establish the basis of calculation under this section.

II. Specific provisions regarding the customs value

§ 7-10. Works transaction value
(1) The customs value of an imported goods is the transaction value, ie the price actually paid or payable for the goods on sale for export to Norway, adjusted in accordance with the provisions of §§ 7-17 and 7 -18, provided that:

A)
there are no other restrictions as to the buyer's possession of, or use of, the goods than such as:

1.
Is required or prescribed by law or by the Norwegian authorities,

2.
Limiting the geographic area where the goods may be resold, or

3.
Not seem significant in the product value,

B)
sale or price is not subject to conditions or considerations that can not be valuated,

C)
no part of the proceeds of the buyer's subsequent resale, disposal over or use of the goods directly or indirectly accrues to the seller, unless it can be made corresponding adjustment in accordance with the provisions of § 7-17, and

D)
buyer and seller are not interdependent, or when they are interdependent, that the transaction value is acceptable as customs value under the provisions of regulation. Dependency exists if a person directly or indirectly owns, controls or holds five percent or more of the voting power in both of them. Dependence also exists if the buyer and seller

1.
Are clerks or managers in each other's business,

2.
Legally treated as business partners,

3.
Are employer and employee,

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 control a third person.

E)
Buyer and seller who have a financial interest community in that one is eneagent, sole distributor or sole importer for the other, shall be deemed to be dependent on each other if they are covered by subparagraph d.

(2) The price stated in the first paragraph shall include all payments that are a condition of the sale of the item.

(3) The price stated in the first paragraph must be reinstated in export sales in which the item is shipped to a buyer in Norway.


(4) The Ministry may issue further provisions that complement subsection d, the circumstances in which the transaction value is acceptable for calculation of the customs value even if there is addiction.

§ 7-11. The transaction value of identical goods
(1) If the customs value of imported goods can not be determined pursuant to § 10.7, the customs value shall be the transaction value of identical goods sold for export to Norway in the same commercial level and in substantially the same quantity and at or about same time as the goods being valued.

(2) Identical goods means goods in all respects are similar, including physical characteristics, quality and reputation, and that is produced in the same country as the goods being valued. Less outer differences shall not preclude goods from being regarded as identical.

(3) The Ministry may issue regulations concerning the determination of the transaction value under this section, including the power to depart the terms of the same commercial level and the same amount as mentioned in the first paragraph.

§ 7-12. Transaction value of similar goods
(1) If the customs value of imported goods can not be determined pursuant to §§ 7-10 or 7-11, the customs value shall be the transaction value of similar goods sold for export to Norway in the same commercial level and in substantially the same quantity and at or about the same time as the item being valued.

(2) With similar goods means goods which, although not in all respects is equal, equal nature and equal material composition which allows them to perform the same functions and replace each other commercial purposes.

(3) The Ministry may issue regulations concerning the transaction value under this section, including the right to deviate from the requirements of the same commercial level and the same amount as mentioned in the first paragraph.

§ 7-13. Declarant choice between § 7-14 and § 7-15
(1) If the customs value of imported goods can not be determined under the provisions of §§ 7-10, 7-11 or 7-12, the customs value determined under the provision of § 7.14, or when the customs value can not be determined pursuant to this section, under § 7-15.

(2) Any person who declares the goods of the customs authorities, may elect to use the rule in § 7-15 rather than the rule in § 7-14.

§ 7-14. Customs Value established based on sales prices in Norway
(1) If the imported goods or identical or similar goods are sold in Norway in the condition they were introduced, the customs value shall be determined based on the unit price at which the imported identical or similar goods are sold in the greatest aggregate quantity in the first commercial level, at or about the time of importation of the goods being valued, to persons who are not dependent on the seller.

(2) The unit price pursuant to subsection shall be reduced by:

A)
commissions usually paid or agreed that should be paid, or the addition is usually done for profit and general expenses in connection with sales in Norway of goods of the same class or kind,

B)
usual costs of transport and insurance in Norway, and

C)
duties and other internal taxes to be levied in Norway.

(3) The Ministry may issue regulations concerning the determination of the customs value under this section, including the deductions that can be made in the unit price under the second paragraph.

§ 7-15. Calculated customs value
(1) Calculated customs value of imported goods is the sum of:

A)
cost or value of materials, manufacturing or other processing in the manufacture of the imported goods,

B)
profit and general expenses equal to that usually calculated by producers in the exporting country on the sale for export to Norway of goods of the same class or kind, and

C)
transport and insurance costs for the imported goods up to the place, and costs of loading and handling associated with the aforementioned transport of goods, as stipulated in § 7-17 subsection e and f.

(2) The Ministry may issue regulations concerning calculated customs value under this section.

§ 7-16. Alternative customs value
(1) If the customs value of imported goods can not be determined under the provisions of §§ 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 §§ 7 -10 to 7-15.

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

A)
selling price in Norway of goods produced here,

B)
a system that prescribes that the higher of two alternative values ​​accepted for customs purposes

C)
price of goods on the domestic market of the exporting country,

D)
production cost, except calculated values ​​determined for identical or similar goods in accordance with the provisions of § 7-15

E)
price of goods for export to a country other than Norway,


F)
minimum customs values, or

G)
arbitrary or fictitious values.

(3) The Ministry may issue regulations concerning the determination of the customs value pursuant to this section.

§ 7-17. Items included in the customs value determined under § 7-10
(1) In determining the customs value under § 7.10 shall be the price actually paid or payable for the imported goods, added:

A)
following costs, insofar as they are required buyer but are not included in the price actually paid or payable for the goods:

1.
Commissions and brokerage fees, except procurement commissions,

2.
Costs for packaging, insofar packaging regarded for customs purposes as part of the item, and

3.
Packaging costs, both for work and materials

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

1.
Materials, components, parts and similar items incorporated in the imported goods,

2.
Tools, dies, molds and similar articles used in the manufacture of the product

3.
Materials elapsed in the production of goods and

4.
Construction work, development work, the work of artists, design, drawings and sketches performed elsewhere than in Norway, and are necessary for manufacture of the product

C)
consideration for intellectual property rights that relate to the goods being valued that the buyer must provide, directly or indirectly, as a condition of the sale. Granted compensation for Intellectual Property to a person other than the seller, the consideration shall also be added if it is granted to a person who is in a dependent relationship with the seller,

D)
value of the proceeds of a resale, disposal over or use of the imported goods, which directly or indirectly accrues to the seller,

E)
transport and insurance cost of the item to the place, and

F)
costs for loading and handling associated with transporting goods.

(2) Additional pursuant to subsection shall be granted only when this can be based on the basis of objective and quantifiable data. There should be other additions to the price actually paid or payable, other than those mentioned in the first paragraph.

(3) The Ministry may issue regulations concerning the costs included in the customs value under this section.

§ 7-18. Items not to be included in the customs value determined under § 7-10
(1) The customs value determined under § 7.10, ref. § 7-17, shall not include the following items, if they are separated or separable from the price actually paid or payable for the imported goods:

A)
consideration for construction, erection, assembly, maintenance or technical assistance which is carried out in Norway on the imported goods,

B)
consideration for transportation or insurance of goods in Norway,

C)
duties and taxes in Norway,

D)
interest that the buyer pays the written financing arrangement for the purchase of the imported goods, whether the funding provided by the seller or other, and the buyer, upon request, can demonstrate:

1.
That such products actually sold at the price that the buyer actually paid or payable, and

2.
The specified interest rate does not exceed the level of interest rates that are normal for such transactions in the country and at the time the financing is granted,

E)
procurement commission,

F)
consideration for the right to reproduce the imported goods in Norway, and

G)
duties applicable item in the exporting country, if it is proved that the goods have been or will be exempted from these to the buyer's advantage.

(2) The Ministry may issue regulations concerning costs that are not included in the customs value under this section.

§ 7-19. Conversion rate
(1) If the translation of currency is necessary to determine the customs value, the exchange rate at any given time is determined by the customs authorities applied.

(2) The Ministry may issue regulations concerning the rate of conversion under this section.

§ 7-20. Deferred final valuation
(1) The customs authorities may in special cases authorize the final determination of customs value are exposed, or that part of the customs value declared in hindsight.

(2) If it is granted permission for postponement under subsection may importer obtaining contract goods if the importer to provide sufficient security for customs that may apply.

(3) The Ministry may issue regulations concerning the postponement of the final valuation and disclosure under this section.

Chapter 8. Preferential tariff - the origin of goods


§ 8-1. Preferential tariff With preferential tariff means tariff reduction, tariff exemption or other customs Beneficiaries granted on the basis of free trade agreement which Norway has concluded with another state or group of states, bilateral or unilateral declaration relating to such an agreement or special arrangement that Norway unilaterally established to certain states.

§ 8-2. Granting of preferential tariff on the basis of free trade agreement, etc..
(1) Preferential tariff granted for goods covered by the free trade agreement concluded between Norway and in force for Norway, or by other arrangement entered into in connection with such an agreement.

(2) Preferential tariff pursuant to subsection is conditional upon the goods originate within its agreed scope. The originating status shall be determined by agreement rules of origin and provisions of this Act.

(3) The Ministry shall announce a list of the free trade agreements that Norway is at all times bound.

§ 8-3. Granting of preferential tariff on the basis of the Generalised System of Preferences for developing countries - GSP
(1) Preferential tariff granted for goods covered by the scheme that Norway unilaterally established as a general system of preferences (GSP) for customs favoring a group of states.

(2) Preferential tariff pursuant to subsection is conditional upon the goods originate within the scheme's ambit. Originating status shall be determined by the rules of origin for the scheme, and pursuant to the provisions of this Act.

(3) The Ministry shall announce a list of the countries that is at all times covered by the 'unilateral preferential tariff.

(4) The Ministry may issue regulations concerning a general system of preferences under this section, including a safety mechanism for cases where the preference system triggers significant market disturbances.

§ 8-4. Preferential rules of origin
(1) Where a product originating shall be determined for the purpose of preferential tariff treatment, rules of origin in the current free trade agreements, or in the Generalised System of Preferences for developing countries (GSP) and other preferential scheme is applied.

(2) The Ministry may issue regulations concerning implementation of the rules of origin requirements of existing FTAs, the Generalised System of Preferences for developing countries (GSP) and other preferential arrangements to apply the entry and exit of origin.

§ 8-5. Claims for preferential tariff and documentation of origin
(1) Claims for preferential tariff must be made under customs processing and the claim must be legitimized with the necessary documentation for the origin.

(2) Documentation referred to in the first paragraph must meet specified requirements as to form, and must be kept for control purposes for at least ten years from the clearance date.

(3) The Ministry may issue regulations concerning the submission of a claim for preferential tariff treatment and disclosure of origin certificate under this section, including the customs authorities to make exceptions in individual cases.

§ 8-6. Non-preferential origin
(1) With non-preferential origin meant origin determined on a basis other than a separate agreement with a foreign state or organization for preferential tariff treatment, or where the origin is determined that conditions for unilateral preference scheme.

(2) Rules on non-preferential origin applicable to

A)
customs statistics MFN treatment by the General Agreement on Tariffs and Trade Article I,

B)
issuance of certificates of origin for goods that are not covered by the free trade agreement,

C)
implementation of trade measures under Chapter 10.

(3) The Ministry may issue regulations concerning the determination of non-preferential origin under this section, including requirements regarding proof of origin and expansion of the application of the Rules area to origin labeling, public procurement and trade statistics.

Chapter 9. Tariff reductions in the budget year

§ 9-1. Reduction of duty on agricultural products
(1) To facilitate the importation of agricultural products as a supplement to Norwegian production, and to meet consumer and food industry needs, the Ministry put down ordinary tariffs, provided that an agreement with a foreign state or international organization not hinder it. Tariff reductions should safeguard the allocation basis for the Norwegian production of agricultural products and prevent undesirable market disturbances. Reduction can occur:

A)
in the form of a general reduction under § 9-2

B)
in the form of individual reductions on application after § 9-3, or

C)
in determining the tariff quotas where tariff quota shares allocated by auction or otherwise under § 9-4.


(2) Decisions to reduce customs duty as mentioned in the first paragraph should state or the commodity covered, and should disclose the period reduction applies to.

(3) §§ 9-2 and 9-4 can be similarly applied to the granting of preferential tariffs for agricultural goods under chapter 8

§ 9-2. Overall reduction of duty on agricultural products
(1) With the general reduction of customs duty on agricultural products is meant administration decision to put down the duty on a particular agricultural product, without quantitative limits, for a specified period, but still limited to the end of that fiscal year.

(2) The Ministry can beforehand announce a decision amending duty under this section. The notice shall state the date for implementation of the decision.

(3) The Ministry may issue regulations concerning general reductions in customs duty under this section, including case management, disclosure, inspection, administrative sanctions, validity period and announcement of reduction decisions, and to what extent such an announcement must have credibility.

§ 9-3. Individual reduction of customs duty on agricultural and processed agricultural products for application
(1) An individual reduction of customs duty used in this Article individual decisions to reduce duty on a specified amount of a specific agricultural commodity or processed agricultural product, within a specified time, and where the decision is aimed at one or more specific natural or legal persons who have applied for this.

(2) Decisions to reduce customs duty shall be made on the basis of an application. The decision shall specify the product and the quantity covered, the period reduction in force and the legitimate physical or legal person.

(3) The Ministry may issue regulations concerning the reduction of customs duty under this section, including case management, disclosure, inspection, administrative sanctions and validity period.

§ 9-4. Granting of tariff quota shares for agricultural goods by auction or otherwise
(1) Customs Quota Shares will be allocated by auction, if the Ministry considers that the market conditions are right for it, and deal with a foreign state or organization is not an obstacle to it. Rules on the allocation of tariff quotas otherwise than by auction issued by the Ministry in regulations.

(2) The tariff quota is meant a set amount of a commodity that permitted entry with reduced customs duty, within a specified timeframe. A tariff quota may be determined on the basis of an agreement with a foreign state or organization, or on its own initiative. The tariff quota share means a right to introduce a certain amount of a commodity within a tariff quota.

(3) Auction over tariff quota share shall be announced in good time before the auction is held. The public announcement shall state the deadline for auction opening and closing auctions and how tariff quota shares shall be distributed among those who are awarded funding. It does not specify who is participating in the bidding process. Immediately after the auction termination shall be given information about the number of bidders, the highest bid and who got accepted.

(4) Customs Quota share purchased at auction are transferable.

(5) The Ministry may issue regulations concerning the allocation of tariff quota shares, including procedural, disclosure, inspection, administrative sanctions, grace period and prior approval of tenderers and the disposal of quota share.

§ 9-5. Reduction of customs
(1) The Ministry may make individual on reduction of customs duties in the event of cases or situations that were not considered when the Storting resolution on customs was hit, and customs in the individual case has an unintended and clearly unreasonable effect.

(2) The Ministry may issue regulations concerning the reduction of customs duties under this section, including processing applications, deadlines and conditions for the reduction.

Chapter 10. Trade measures

§ 10-1. Trade measures against dumping (antidumping measures)
(1) Ministry determines that dumping and that dumping causes or threatens to cause material injury to an industry in the customs territory or materially retards the establishment of such activities, the King may, within the framework set by agreement with a foreign state or international organization, or international law, implement anti-dumping measures. Such measures may also be implemented at the request of a third country, where dumping causes or threatens to cause significant injury to an industry in that country.

(2) Anti-dumping measures in the form of a specific anti-dumping duty shall not exceed what is believed dumping margin, calculated pursuant to § 10-2. Anti dumping duty imposed on imports of dumped goods that have caused injury, other than products from suppliers who have given a price undertaking. If practicable, shall be indicated in the order which vendors measure targets.


(3) An anti-dumping measure shall apply only insofar as it is necessary to prevent damage caused by dumping and the measure shall be reduced if one further review. When there is reason to do so shall the government on its own initiative or upon request, consider whether it after a certain time is necessary to maintain the measure.

(4) Anti-dumping measures can be implemented as a temporary measure. The measure implemented no earlier than 60 days after the formal investigation was initiated and announced. An interim measure should last as short as possible and not longer than four months. If exporters representing a significant proportion of the relevant trade request, the measure may last up to six months. The duration can be extended to six and nine months if investigations show that a customs duty less than the margin of dumping would be sufficient to enable it no injury is caused.

(5) Anti-dumping measures be repealed not later than five years after the day it was taken, unless on the basis of a renewed review is likely that the dumping and the injury continues or will occur again.

(6) Proceedings regarding the validity of a decision to initiate anti-dumping measures be heard in Oslo District Court as first instance. The court shall ensure that the procedure is accelerated.

(7) The Ministry shall announce the implementation of anti-dumping measures. If possible, the announcement shall identify the suppliers involved.

(8) The Ministry may issue regulations concerning anti-dumping measures under this section.

§ 10-2. Definition of dumping
(1) The dumping means importation of goods:

A)
at a price that is lower than the under normal trading conditions comparable price on the sale of the like product intended for consumption in that exporting country, or

B)
if such domestic market of the exporting country exists, at a price which is either:

1.
Is lower than during normal trading highest comparable export price of similar goods exported to any other country, or

2.
Is lower than what it costs to manufacture the product in the country of origin plus a reasonable amount for administrative and selling expenses and general expenses and profit.

(2) When comparing the prices account shall be taken of differences in sales and delivery terms, transport costs, taxation and other issues of significance for the comparison.

(3) The definition in the first paragraph may be waived if the anti-dumping measure is implemented within international law permitting such derogation.

§ 10-3. Trade measures against subsidies (countervailing)
(1) Ministry determines that any direct or indirect subsidization of goods exported to Norway, and the subsidization causes or threatens to cause significant injury, the King may, within the framework set by agreement with a foreign state or international organization, or international law, implement a countervailing measure.

(2) equalization measures in form of a special countervailing duties must not exceed what is believed to the subsidy is determined, calculated per unit of the subsidized and exported goods. Decisions under subsection should explicitly explain the method of calculation in each case, and it shall be in accordance with the contractual obligations. Smoothing Customs shall be imposed on any subsidized goods that have caused injury, other than products from suppliers who have renounced the subsidies, or who has given a price undertaking.

(3) The countervailing measure shall apply only insofar as it is necessary to counteract the damage caused by the subsidies. The measure is to be reduced when a further review.

(4) countervailing measure can be implemented as temporary measures. The measure implemented no earlier than 60 days after the formal investigation was initiated and announced. A provisional measure may not last longer than 120 days.

(5) Proceedings regarding the validity of a decision to implement a countervailing measure be heard in Oslo District Court as first instance. The court shall ensure that the procedure is accelerated.

(6) The Ministry shall announce the implementation of countervailing measures. If possible, the announcement shall identify the suppliers covered by the measure.

(7) The Ministry may issue regulations concerning trade measures under this section.

§ 10-4. Definition of subsidies
(1) The subsidies mean financial contributions from public authorities when given an advantage in that:

A)
a government practice involves direct cash transfers (gifts, loans, capital injections, etc.) Or potential direct transfers of funds or liabilities (loan guarantees.)

B)
government revenue that is otherwise due is forgone or not collected,

C)

Government provides goods or services other than general infrastructure, or purchases goods,

D)
government makes payments to a funding mechanism, or entrusts to, or require, a private player one or more functions normally vested in the government, and as described in subparagraphs a to c, and this without real reason differs from the practice the government usually follows

E)
be given some form of income or price support that directly or indirectly causes increase in exports of goods.

(2) definition in subsection may be waived provided the countervailing measure is implemented within international law permitting such derogation.

§ 10-5. Protectionism and Countermeasures
(1) Ministry determines that an item as a result of unforeseen developments are being imported in such increased quantities and under such conditions as to cause or threaten to cause, serious injury to Norwegian producers of similar or competing goods , the King within the framework set by agreement with a foreign state or international organization, or international law, implement protective measures.

(2) Surveys whether there is reason to implement protective measures or countermeasures under subsection shall be performed as specified in § 12-8. The investigating authorities may obtain information under § 12-5.

(3) Safeguard measures shall be applied only to the extent necessary to prevent or remedy serious injury and to facilitate necessary adjustments. The measure will be implemented in the form of a special customs duty on the goods irrespective of their origin, or by quantitative restrictions which can be distributed so that the countries concerned are given a proportionate share. Safeguard measures shall not be applied beyond a period of four years, unless it is again determined that measures are still needed. Temporary protective measures can be taken up to 200 days.

(4) The King may implement an agreement with another state on trade compensation for the adverse effects of safeguard measures as mentioned in the first paragraph.

(5) If Norwegian producers affected by other countries' safeguards, the King may take countermeasures in the form of rebalancing measures, including suspension of customs duty concessions.

(6) The conditions referred to in subsections may be waived provided the safeguard measure is implemented within international law permitting such derogation.

(7) The Ministry shall announce the implementation of safeguards and countermeasures under this section.

(8) The Ministry may issue regulations on safeguards and countermeasures under this section.

§ 10-6. Special protection for agricultural products
(1) If the imported quantity of an agricultural product exceeds a specified reference level, or import price of a commodity falls below a specified reference price, the King within the framework of an agreement with a foreign state or international organization, implement special safeguards, including imposing a special duty on the product concerned in addition to ordinary customs.

(2) Examination of whether there is reason to implement protective measures or countermeasures under subsection shall be conducted as provided in § 12-9. The investigating authorities may obtain information under § 12-5.

(3) Volume Based countervailing duties pursuant to this section may not exceed one third of the ordinary customs duty applicable to the year the measure was taken.

(4) The Ministry shall announce the implementation of safeguards under this section.

(5) The Ministry may issue regulations concerning the increase of customs duties under this section.

§ 10-7. Suspension of concessions or other obligations
(1) The King may, in cases where the Dispute Settlement Body of the World Trade Organization gives Norway the right to suspend concessions or other obligations under the WTO Agreement, shall take such measures as the Dispute Settlement Body has endorsed, including change current tariffs.

(2) The Ministry shall announce a decision on measures under subsection.

(3) The Ministry may issue regulations concerning the suspension of concessions or other obligations under the WTO Agreement pursuant to this section. The same applies to the suspension of concessions or decisions dispute body under different trade agreements than the WTO.

Chapter 11. Reimbursement of duty when re-exported

§ 11-1. Toll Reimbursement by re-exportation of goods used in connection with repairs or processing
(1) Customs duty may be commodity trader previously introduced and customs cleared, if the product is used as a raw material, excipient or semi-finished business in connection with the company's manufacturing, repair or processing finished goods and finished goods:

A)
performed

B)

Placed in a customs warehouse when the goods are destined for such export as mentioned in this paragraph, or

C)
performed to such use mv. outside the customs territory as defined in § 11-2 first paragraph letter b and § 11-2.

(2) Customs refund should respond to the toll paid for the used goods as mentioned in the first paragraph. Customs duty may be also where it is used goods other than those that are documented introduced, if the goods are of the same kind as those imported.

(3) Customs duty drawback under this section is subject to the imported goods are re-exported or placed in a customs warehouse within two years after importation. Requests for refunds must be received by the customs authorities at the latest one year after the goods were re-exported or placed in a customs warehouse.

(4) Customs duty may be shrinkage, if the waste can not be utilized for other purposes.

(5) The Ministry may issue regulations concerning the refund of customs duties on re-exportation of goods under this section, including the customs authorities to provide respite reprieve, establish the minimum amount, the detailed terms and waive the requirement for re-export or a customs warehouse.

§ 11-2. Customs duty drawback on re-exportation of goods in unchanged condition etc.
(1) Customs duty may be imported goods that have been cleared, if the goods in unaltered and unused condition:

A)
be performed in conjunction with the sale to a buyer outside the customs territory

B)
re-exported for use or sale on board vessels or aircraft, if such items and amounts could be allocated Duty Unpaid under § 4-23, or,

C)
placed in a customs warehouse when the goods are destined for export as mentioned in this section.

(2) Customs duty may be imported goods that have been cleared, if the goods are re-exported for use in connection with the exploration for and exploitation of subsea natural resources in waters outside the customs territory. However, this applies only if such goods and amounts could be allocated Duty Unpaid under § 4-23.

(3) Customs duty drawback under this section is subject to the imported goods are re-exported or placed in a customs warehouse within two years after importation. Requests for refunds must be received by the customs authorities at the latest one year after the goods were re-exported or placed in a customs warehouse.

(4) The Ministry may issue regulations concerning customs refund under this section, including the customs authorities to provide respite reprieve, establish the minimum amount, the detailed terms and waive the requirement for re-export or a customs warehouse.

§ 11-3. Partial toll reimbursement
(1) Customs can be partially refunded in the following cases:

A)
By re-export of railway rolling stock and spare parts for such material has been imported for temporary use, and that can not be imported duty free under § 6-1 subsection c and e. Customs shall be refunded after deduction of two percent for each month or part of month from the date on which the goods were introduced.

B)
By re-exportation of goods which have been introduced temporarily to rent or loan, or as foreign enterprises, institutions or individuals have introduced and used in connection with an assignment in the customs territory, and the goods could not have been introduced temporary under the provisions of Chapter 6. Customs shall be refunded with a deduction of five percent for each month or part of month from the date on which the goods were introduced.

(2) The Ministry may issue regulations on partial toll reimbursement under this section, including the customs authorities to provide respite reprieve, establish the minimum amount and waive the requirement for re-exportation.

§ 11-4. Re-exportation by error or exceptional circumstances
(1) Customs duty may be goods that are re-exported because they are misdirected, incorrect ordered, delivered late or not in accordance with the order. Customs repayable in other cases if there are special reasons.

(2) It is a condition for duty refund under this section that the imported goods are re-exported or placed in a customs warehouse within two years after importation. Requests for refunds must be received by the customs authorities at the latest one year after the goods were re-exported or placed in a customs warehouse.

(3) The Ministry may issue regulations concerning customs refund under this section, including the power to grant deadline is extended, establish the minimum amount, the detailed terms and waive the requirement for re-export or a customs warehouse.

§ 11-5. (Repealed by Act 11 Dec 2009 No.. 126 (ikr. January 29, 2010 acc. Res. 29 January 2010 No.. 79).

Chapter 12. Specific management rules

§ 12-1. confidentiality

(1) Any person who has or has had duties, position or assignment related to customs administration, to prevent unauthorized access to or knowledge of the person concerned in his work has gotten to know whether someone's wealth or income conditions or other economic, business-related or personal relationships. The duty of confidentiality does not prevent information in a case made known to the parties or their representatives. Whoever joins the office, position or commission shall make a written declaration that this knows and will abide by confidentiality.

(2) The duty of confidentiality under subsection is not an obstacle to information being provided:

A)
to public authorities who can use them in their work with customs, tax, tax, national insurance contributions, grants or contributions of public funds,

B)
to public authorities for use in connection with the enforcement of legislation on import and export of goods, accounting obligations and accountants, auditing care, currency regulation or corporations, or who audit public enterprises, as well as to the Supervisory Council for Legal Practice for use for supervisory purposes,

C)
to public authorities for use for statistical purposes,

D)
to public authorities when it is necessary to obtain further information,

E)
to publicly appointed commission of inquiry,

F)
to police, prosecutors or tax authority in connection with cooperation in order to combat, prevent and investigate breaches of customs legislation. Outside the customs authorities' administrative details can be given if there is reason to examine whether some preparing, committing or has committed an act that may lead to higher punishment than imprisonment for six months. The same conditions as in the second sentence, information also given to the Directorate for Civil Protection and Emergency Planning.

G.
To ØKOKRIM the request due to a message about a suspicious transaction issued pursuant to the Money Laundering Act.

H)
other according lovpåbud stipulating or clearly implies that confidentiality should not preclude providing the information, or

I)
in connection with the exchange of information (coordination) as envisaged in the Act of 6 June 1997. 35 the Register.

(3) The Ministry may, notwithstanding subsection approve information being provided for research purposes in accordance with the Public Administration Act § 13 d.

(4) If information is given pursuant to subsection or subsection, to someone who does not have as strict or equivalent secrecy under other law applies confidentiality under subsection equivalent of the person receiving the information. Anyone providing information should also make note of this. The data can still be used for the purpose for which reasoned that they were given.

(5) Public Administration §§ 13 to 13 e does not apply as supplementary provisions for confidentiality under this section.

(6) Exchange of information with foreign state or organization on a mandate from the United Nations (UN) that Norway has accepted that public authority, is not covered by this provision.

(7) an obligation to register state aid under the Act 27 November 1992 no. 117 on public support § 2 a can be made public without being restricted by confidentiality.

§ 12-1a. Obligation to provide information about their relationship Whoever has an obligation to disclose information under this Act shall exercise due care and loyally. He will help the matter of customs debt in due time be clarified and met. He will do the customs authorities aware of an error by the customs clearance.

§ 12-2. Other public authorities to provide information
(1) Public authorities, installations and service personnel duties requested by the customs authorities to provide information that may be relevant to the customs authorities in their supervisory activities. In the extent necessary information shall be provided in the form of printing protocol, copy of documents etc.

(2) Notwithstanding the secrecy shall authorities that pays compensation or subsidy, or issuing licenses for import or export goods requested by the customs authorities, give details of the amounts paid and the basis for these.

(3) Notwithstanding the secrecy shall IRS provide information relevant to the customs authorities' efforts to customs and movement of goods to and from the country.

(4) The Ministry may make regulations regarding other public authorities to provide information pursuant to this section.

§ 12-3. Underretnings- and duty of the customs authorities
(1) Police and military authorities shall provide customs authorities the necessary assistance and protection during the performance of the customs service.


(2) Port Authority service personnel, lighthouse keepers and state pilots who, during their employment or position demands becomes aware of violations of customs and vareførselslovgivningen or circumstances indicate that such offenses contemplated, will seek to prevent the infringement, and without undue delay inform the customs authorities or prosecutors.

(3) State pilots are requested by the customs authorities obliged to disclose information they have about the vessels along the coast and in Norwegian waters.

(4) Information as mentioned in subsections may be granted notwithstanding the stipulated secrecy.

(5) The Ministry may issue regulations concerning underretnings- and pursuant to this section.

§ 12-4. Information on the subscriber to telephone numbers, etc..
(1) Where special circumstances make it necessary, and it is suspected violation of the Customs Act or regulations issued pursuant to the Customs Act, the customs authorities may require providers of access to electronic communications networks or services, to disclose the name and address to a subscriber who does not have public telephone number, fax number or pager number.

(2) The Ministry may issue regulations on disclosure under this section.

§ 12-5. Information mandated trade measures affairs
(1) If it is considered to implement trade measures against certain types of goods Act, Chapter 10, or extend the measures already implemented, the Ministry or the authority appointed by the Ministry obtain or cause to gather more detailed information on pricing, production, sales , earnings and other matters relating to such or similar commodity, foreign as well as domestic.

(2) Obligation to provide the information specified in subsection rests on any person who imports, produces, processes or sells such goods. Information requirement also:

A)
authorities whose task is to monitor compliance with the provisions of the competition law compliance, and

B)
authorities whose task is to implement the regulation and control of movement of goods.

(3) disclosure pursuant to subsections can impart information notwithstanding the secrecy which otherwise apply to them. Professional secrecy is not an obstacle to accounting records, books and documents in the possession of such authorities will be examined under § 4.13.

(4) The Ministry may issue regulations concerning the powers of investigation and disclosure under this section.

§ 12-6. Surveys etc. in anti-dumping cases
(1) Appeals against dumped imports should be addressed to the Ministry and accompanied by necessary evidence. A decision to impose anti-dumping measures and provisional measures shall be taken only after a prior formal investigation. The opening and closing of such investigation shall be announced by the Ministry, and parties concerned shall be informed. The Ministry may, as part of the preparations, obtain advice from a specially appointed committee, and entrust to other supervisory or regulatory authority to conduct investigations.

(2) The investigation shall be halted immediately if there is insufficient evidence, the margin of dumping is minimal or the volume is negligible. The parties concerned shall be informed of the information submitted, and given the opportunity to present additional evidence that may be relevant. The investigation shall normally be concluded within one year, and in any case within 18 months after they are initiated.

(3) coordinates over to the investigating authorities under conditions of confidentiality, shall be subject to confidentiality except as otherwise provided by law.

(4) The Ministry may issue regulations concerning procedures in dumping cases under this section, including investigation procedures, announcement and implementation of decisions concerning anti-dumping measures and the payment and repayment.

§ 12-7. Surveys etc. in subsidy cases
(1) Appeals against subsidized imports should be addressed to the Ministry and accompanied by necessary evidence. A decision to impose countervailing and provisional measures shall be taken only after a prior formal investigation. The opening and closing of such investigation shall be announced by the Ministry, and parties concerned shall be informed. The Ministry may, as part of the preparatory obtain advice from a specially appointed committee, and entrust to other supervisory or regulatory authority to conduct investigations.

(2) The investigation shall be halted immediately if there is sufficient evidence, if the subsidy share is minimal or the volume is negligible. The parties concerned shall be informed of the information submitted, and given the opportunity to present additional evidence that may be relevant. The investigation shall normally be concluded within one year, and in any case within 18 months after they are initiated.


(3) coordinates over to the investigating authorities under conditions of confidentiality, shall be subject to confidentiality except as otherwise provided by law.

(4) The Ministry may issue regulations concerning procedures in subsidy cases under this section, including investigation procedures, announcement and implementation of decisions on countervailing measures and the payment and repayment.

§ 12-8. Surveys etc. in cases relating to safeguard
(1) Safeguard measures may be taken only after a prior formal investigation. The opening and closing of such investigation shall be announced by the Ministry, and the same applies to the implementation of safeguard measures, along with information on the scope and period of the measure. Announcement and implementation will take at least two days.

(2) The Ministry may, as part of the preparatory obtain advice from a specially appointed committee, and entrust to other supervisory or regulatory authority to conduct investigations.

(3) coordinates over to the investigating authorities under conditions of confidentiality, shall be subject to confidentiality except as otherwise provided by law.

(4) The Ministry may issue regulations concerning investigation and proceedings in cases involving safeguard measures under this section, including investigation procedures, announcement and implementation of decisions concerning measures and the payment and repayment.

§ 12-9. Surveys etc. in cases relating to agricultural products
(1) Specific safeguards for agricultural products can be implemented only after prior formal investigation. The opening and closing of such investigation shall be announced by the Ministry, and the same applies to the implementation of such safeguards, together with information on the scope and period of the measure. Announcement and implementation will take at least two days.

(2) coordinates over to the investigating authorities under conditions of confidentiality, shall be subject to confidentiality except as otherwise provided by law.

(3) The Ministry may issue regulations concerning the investigation and proceedings in matters relating to specific safeguard measures under this section, including investigation procedures, announcement and implementation of decisions concerning measures and the payment and repayment.

§ 12-10. Change of customs authorities' decision to the detriment
(1) When the importation of a commodity is intended for small or not intended customs, the customs authorities may take decisions amending disfavour.

(2) The Ministry may issue regulations concerning the customs authorities to impose a change disfavour.

§ 12-11. Change of customs authorities' decision to favor
(1) When the importation of a commodity is calculated for much customs, the customs authorities shall take decisions amending favor.

(2) The Ministry may issue regulations concerning the customs authorities to impose a change in favor.

§ 12-12. Deadlines for changing the customs authorities' decision
(1) Decisions amending disfavour must be made within three years after customs clearance. The deadline is still three years from the customs authorities discovered the error if the customs debtor or someone representing the customs debtor, either intentionally or negligently provided incorrect or incomplete information.

(2) When an item not been cleared, the deadline for a decision amending disfavour three years from the customs authorities discovered the error.

(3) Any decision regarding changes to the disadvantage must in all cases be made within ten years after the date of importation.

(4) Questions about change in favor must be raised within three years after customs clearance. The customs authorities may nevertheless of reasonableness adopt resolutions amending favor in other cases where it is intended for very toll due to failure caused by customs authorities.

§ 12-13. Advance rulings
(1) The customs authorities may grant advance ruling on classification of goods.

(2) The Ministry may issue regulations concerning advance rulings pursuant to subsection.

§ 12-14. The deadline for lawsuits against the customs authorities 'decision
(1) An action for testing of the customs authorities' decision must be brought within six months after the notification of the decision was sent customs debtor. Reinstatement may be granted over the time limit pursuant to the Civil Procedure Act §§ 16-12 to 16-14. After expiry of the deadline for legal action shall nevertheless limit the Tax Payment Act § 17-1 subsection in cases relating to enforcement or temporary attachment.

(2) Lawsuit Deadline of the first paragraph, first sentence, does not apply when the action brought against førsteinstansens decisions pursuant Administration Act § 27 b, second sentence.

§ 12-15. Police
(1) The customs authorities may require the submission of regular police in connection with appointments.


(2) The Ministry determines by regulation the types of additives that may be required police for.

§ 12-16. Consultations Ministry may issue regulations on regular consultations between authorities with responsibilities and duties upon importation and exportation of goods and industry etc..

Chapter 13. General provisions on customs control

§ 13-1. Customs authorities inspections etc.
(1) In order to ascertain whether a product is or sought to evade customs supervision, the customs authorities undertake examination:

A)
outdoors when the investigation takes place in immediate connection with the prosecution of a relationship that is expected to involve such an evasion of control

B)
outdoors in areas where loading or unloading is taking place or is believed to have taken place,

C)
in stock or other buildings in places where loading or unloading is taking place or has taken place,

D)
of trains in the customs territory

E)
of person:

1.
Walk to or from the border of the customs territory

2.
Is in, or en route to or from, means of transport en route from or to the border of the customs territory

3.
Leaving storage sites cleared for free circulation goods

4.
In, or en route to or from, a port of call for vessels or landing aircraft in international traffic,

5.
Located on place and under conditions where the customs authorities may carry out exploration for letters a to c, and suspected of evading care of control.

(2) The Ministry may issue regulations concerning customs supervision activities under this section.

§ 13-2. Customs authorities' outdoor
(1) The customs authorities shall inform its control activities given unhindered access outdoors along the coast, in harbors, to the railway lines with their station areas, the landing of aircraft, and the areas adjacent to the border.

(2) The Ministry may issue regulations concerning customs supervision activities under this section.

§ 13-3. Control of movement of goods, etc.
(1) The customs authorities may stop and examine:

A)
vessels and aircraft that are in the customs territory

B)
any other means of transport is en route to or from the border of the customs territory

C)
movement of goods to or from the customs territory without the use of transport,

D)
movement of goods to or from the port of call for vessels or landing aircraft.

(2) The customs authorities may take such measures as are considered necessary for carrying out inspections of transport and movement of goods mentioned in the first paragraph.

(3) The recipient of the goods or the person who has charge of the goods on his behalf shall be given an opportunity to be present at the investigation as mentioned in the first paragraph, if not it will lead to excessive delays or difficulties in general.

(4) The Ministry may issue regulations concerning customs supervision activities under this section.

§ 13-3 a. Control Information on customs debt
(1) Whoever has an obligation to disclose information under this Act shall provide the customs authorities to provide information which may affect the customs debt.

(2) § 13-4 first paragraph, third sentence shall apply correspondingly insofar as appropriate.

§ 13-4. Control of documents etc.
(1) In order to verify the accuracy of documents, statements or other information that legally granted under this Act, the customs authorities or the authority appointed by the Ministry, perform, or make survey of business facilities such as fully or partially disposed of the declarable. By reviewing the organization's archives customs authorities make copying to data storage for later review by the declarable or by customs authorities. When required should the declarable without delay disclose, disclose, disclose or submit accounting records, accounting records, contracts, correspondence, control and negotiation protocols, and other documents of importance to control. The documents also mean electronically stored documents. The obligations also apply online programs and program systems. The customs authorities may also take out necessary tests of goods for examination. Such samples can be taken without compensation.

(2) If necessary, may request the assistance of police to repatriate accounting records, books, documents, items, etc.

(3) Subsections apply correspondingly opposite importer, exporter or producer, in conjunction with control of the issued invoices, certificates of origin or other specific identification documents.

(4) If the OAG requires it to the declarable without delay submit documents and statements that legitimize data transmitted by means of electronic data processing.


(5) The Ministry may issue regulations concerning customs supervision pursuant to this section.

§ 13-5. Imposition of accounting
(1) The customs authorities may impose accounting entities covered by § 13-4 to fulfill its obligation to align accounting, specification, documentation and storage of accounting information in accordance with the rules laid down in or pursuant to the law on 19 November 2004 no. 73 on accounting.

(2) Imposition of accounting should be addressed to the board of a company, association, facility or organization and sent each member. There should be a deadline for compliance. This period shall be a minimum of four weeks and no longer than one year.

§ 13-6. Appeals against orders to accounting
(1) Whoever gets the imposition of accounting under § 13-5 may appeal against the order.

(2) appeal, which may be oral, must be made immediately when the order relates is present, and otherwise within three days.

(3) Any person who has given the order shall either overturn it or as soon as possible lay complaint before the immediate superior administrative body for decision.

(4) The order shall be complied with even if the complaint is not settled, if not the one who gave the order provides deployment. Restocking should be given if the one who gave the order finds that the complaint a reasonable doubt about the legality of the order.

§ 13-7. Control of customs warehouses
(1) Customs authorities shall at all times have unrestricted access to any area or building that is approved as a customs warehouse, and other places where the customs authorities have given permission for storing cleared for free circulation goods. The customs authorities may make such investigations as deemed necessary.

(2) The Ministry may issue regulations concerning customs supervision pursuant to this section.

§ 13-8. Customs authorities' power to use force
(1) Denied customs authorities access to transport, place or area where the customs authorities have legal right to travel or conduct investigations, the customs authorities may gain access by force. The use of force must be necessary and proportionate seriousness of the situation, the official act purpose and circumstances.

(2) The Ministry may make regulations concerning the customs authorities to use force under this section.

§ 13-9. Duty to assist in customs control
(1) Any person in a place and under conditions specified in §§ 13-1 and 13-3 shall cease when the customs authorities by signs or otherwise require. The person shall provide the information and provide the help that the customs authorities deem necessary for them to conduct their inspection. The person shall present the goods that he or she brings when customs authorities so require.

(2) The Ministry may issue regulations concerning the duty to cooperate under this section.

§ 13-10. Customs guard
(1) If the customs authorities find that reassuring control of a vehicle can only happen with the help of customs duty, the person responsible for transport cover additional costs of this. Customs debtor has the same duty when the customs duty is necessary for control of goods that will remain on the unloading or loading space or warehouses.

(2) The customs authorities may require that security for the payment of expenses. In the case mentioned in the first paragraph, first sentence, transport may be withheld until the collateral or payment.

(3) Where the customs authorities require it, the person responsible for ensuring that the customs guard provided suitable residence, and in vessels also berth.

(4) The Ministry may issue regulations concerning customs duty under this section.

§ 13-11. Use of customs seal
(1) If control purposes warrant, the customs authorities to use the customs seal.

(2) The Ministry may issue regulations concerning the use of customs seal pursuant to this section.

§ 13-12. Planning, targeting and execution of controls
(1) When planning, targeting and execution of controls, customs authorities collect, store, compile and use the necessary personal data, including sensitive personal data as stated in the Personal Data Act § 2, no. 8 letter b and c.

(2) The sources of the personal data can be anonymous. There is no requirement that personal information is complete and verified. The customs authorities must, within four months clarify whether unverified personal information is accurate and relevant.

(3) Personal data should not be stored longer than is necessary for the purpose of treatment. Personal information relating to the results of analyzes of goods and substances may be stored for up to five years or until final judgment has been.

(4) The Ministry may issue regulations to supplement and implement the provisions of this section.

Chapter 14. Customs Co-operation with other state

§ 14-1. Enforcement of another State customs regulations in control area on Norwegian territory

(1) Following agreement on customs cooperation or other mutual assistance with other state, the other state's rules on customs and movement of goods are applied and enforced in the exercise of the customs service of the other state. Other provisions can be enforced, if the Convention provides the basis for it. The right under the first and second sentence applies within certain established controls areas on Norwegian territory in accordance with § 14-2.

(2) Enforcement under subsection may be made by the other State service personnel or by a Norwegian service personnel, or by both States service personnel.

(3) Coercive measures by the other State may only be used on Norwegian territory by surveys in the immediate context of a violation of § 16-2 of illegal movement of goods, or attempted such a violation.

(4) If an item subject to forfeiture by laws of both States, the withdrawal is to take place for the benefit of the state where the seizure took place, unless in a particular case will be agreed between the two States government.

(5) The Ministry may issue regulations concerning the enforcement of another State customs regulations under this section.

§ 14-2. Establishment of specific control area
(1) For implementation of an agreement with another state on customs cooperation or other mutual assistance in customs matters, it may be prescribed a special control area:

A)
along the border with the State which corresponds to a similar area on this state's area. Control area's width on Norwegian territory must not overstiger1 15 kilometers

B)
elsewhere on Norwegian territory, which includes roads, rail lines with one or more station areas, landing places for aircraft, ships leader or harbors, when customs cooperation on control of road, rail, air or maritime traffic makes this necessary.

(2) §§ 1.14, 3.14 (2) 4.14 (1) and 14-5 shall also outside the control areas, if the purpose is to examine whether there are attempts of illegal movement of goods and the pursuit of the suspect out of the control area occurs in the immediate context of the deed.

(3) The Ministry may issue regulations concerning the extension of the special control areas under this section, including customs supervision activities inside and outside these control areas.

§ 14-3. Enforcement of Norwegian customs provisions on territory of another State
(1) Norwegian regulations on customs, import and export and other provisions pertaining to the traffic that customs authorities enforce, may by agreement with another state applicable to this state area.

(2) The other public service personnel may be authorized, in whole or in part, to enforce the provisions mentioned in the first paragraph on the second State area or control area on Norwegian territory.

(3) The Ministry may issue regulations concerning the enforcement of Norwegian customs provisions pursuant to this section, including the extent to which customs authority should be transferred to a foreign state service personnel.

§ 14-4. Service personnel who practice other State customs authority
(1) Service Personnel exercising another state's customs authority within control areas on Norwegian territory, by agreement with such State shall be regarded as public service personnel under the Criminal Code §§ 155, 156, 160 and 162. The Penal Code §§ 155, 156, 160 and 162 also applies to actions taken on someone else's territory, facing service personnel performing Norwegian customs service after agreement with another state.

(2) Norwegian service personnel performing other State customs service in accordance with agreements on customs cooperation with other State, under such service is regarded as public service personnel under the Criminal Code §§ 171 to 174 and the Act of 4 March 1983 no. 3 on civil servants etc.

(3) Other state service personnel performing Norwegian customs service in accordance with agreements on customs cooperation with the other state, is not subject to Norwegian criminal or disciplinary authority for actions undertaken under such service. Their authority to perform Norwegian customs service can be taken back by the competent Norwegian authority.

(4) The Ministry may issue regulations concerning tolltjenestepersonells execution of another state's customs authority under this section.

§ 14-5. Surrender of a person to another State control authority, etc.
(1) Whoever in connection with implemented or intentional initiated action, apprehended within the control zone on Norwegian territory, because the person with reasonable grounds suspected of violating someone else's state customs regulations, cf. § 14-1 first paragraph may be immediately passed to the other State customs or police authority, unless there are specific reasons against it, and:

A)
the suspect is unknown and evade their name and hometown, or there are reasonable grounds for suspecting that the suspect's information is incorrect,


B)
the suspect is not domiciled in Norway or the other State, and there are reasonable grounds for believing that the suspect by venture to a third country will evade trial and punishment

C)
otherwise is reasonably believed that the suspect will evade trial and punishment, or the evasion of evidence or otherwise will complicate the case study.

(2) If the offense is committed before the handover as mentioned in the first paragraph from another state to Norwegian customs or police authority, it must be handed over not prosecuted or punished for other offenses than violation of the provisions mentioned in § 14-1 first paragraph. This does not apply if:

A)
special permission is granted by the State in which it handed over the arrested,

B)
it delivered even at the hearing, agreed that,

C)
it delivered has failed to leave the country within a month of trial and executed penalty or another sanction that may be imposed on the entrusted with offenses that have been the cause of the handover,

D)
it handed over have returned to the country after leaving it.

(3) The submitted must not be extradited to a third State, unless the State in which it handed over is apprehended, have given permission.

(4) The provisions of subsections do not apply to Norwegian nationals domiciled in Norway.

(5) The Ministry may issue regulations concerning the transfer and disclosure of personal under this section.

§ 14-6. Use of another State customs seal
(1) are exercised Norwegian customs authority by agreement with another state on customs cooperation or other mutual assistance in customs matters, the other state's customs seal used as Norwegian customs seal.

(2) The Ministry may issue regulations concerning the use of customs seal pursuant to this section.

§ 14-7. Help from other Norwegian authorities
(1) § 12-3 first paragraph shall apply mutatis mutandis when another state customs service personnel perform Norwegian or foreign state customs service on Norwegian territory, by agreement with another state on customs cooperation or other mutual assistance in customs matters.

(2) The Ministry may issue regulations concerning the duty to provide assistance under this section.

§ 14-8. Exchange of information with other state
(1) For implementation of an agreement with another state on customs cooperation or other mutual assistance in customs matters, the customs authorities, notwithstanding the confidentiality, exchange information for the competent state authorities to ensure the collection of customs and taxes, compliance with provisions on transit and movement of goods, and prevent and prosecute violations of those provisions.

(2) Provisions of the law on the duty to provide information for use by the authorities on the discharge of tax or public charge apply correspondingly, when it pursuant to agreements with foreign states collected for use by foreign customs authority.

(3) The Ministry may make regulations concerning the customs authorities exchanging information with another state pursuant to this section, including the stipulation that the customs authorities under the proviso of reciprocity may exchange such information with customs authorities in another state without formal agreement with such State is signed.

§ 14-9. Collection of requirements imposed by authorities in another state
(1) For implementation of an agreement with another state on customs cooperation or other mutual assistance in customs matters, may enforceable claim on customs duties and taxes that are levied by the authorities of another state, collected by Norwegian authorities following the rules applicable to similar or corresponding Norwegian requirements.

(2) The Ministry may issue regulations on the recovery of claims as mentioned in the first paragraph.

Chapter 15. Detention of goods that violate intellectual property rights

§ 15-1. Notice and detention of goods before temporary injunction
(1) The customs authorities may notwithstanding the confidentiality notify the licensee if there is justified suspicion that importation or exportation of goods under customs supervision, will constitute an infringement of an intellectual property referred to in disputes Act § 28 A-1, third paragraph, first sentence. Besides grounds for suspicion shall in the notification, to the extent that they are known to the customs authorities, be given information about the sender and recipient's name and address, the originating, stock art and quantity of items. The customs authorities may detain the goods until ten business days after the notice is given.

(2) The consignee or his representative shall be notified when the customs authorities notify the rights holder or detain goods pursuant to subsection.


(3) The chapter apply correspondingly to the importation or exportation of goods infringing Marketing Act § 30, and the entry or exit of goods infringing Marketing Act §§ 25 and 26, when the offense consists in imitation of someone else's product, feature, advertising agents or other creations.

(4) The Ministry may issue regulations requiring licensees are encouraged to provide customs authorities information with the aim of identifying goods as mentioned in the first paragraph, and on who should receive notice on behalf of the licensee.

§ 15-2. Injunction
(1) In the interim measures to protect intellectual property rights after the Dispute Act § 34-7, shall specify the goods customs authorities shall withhold and how long customs authorities shall seek to identify such goods. The court shall notify the customs authorities about the injunction. If the plaintiff is required to provide security for possible damages to the item owner or consignee, the customs authorities shall first when the plaintiff has provided security. In the notification the court shall include the additional information about the goods which it is aware and that can help the customs authorities to identify goods to be withheld.

(2) Where the customs authorities have received notification from the District Court to hold specified goods from release, the customs authorities shall seek to identify such goods received to customs clearance.

(3) The Ministry may issue regulations on customs supervision of goods to be withheld to protect intellectual property rights under this section.

§ 15-3. Notification, etc.. the detention of goods
(1) Where the customs authorities have uncovered items that are to be detained on the basis of a preliminary injunction, they shall immediately notify the district court, the consignee of the goods, and in case the person representing the recipient of the customs authorities, or on the recipient's behalf has of the goods upon importation. The notification shall state that the goods are detained in accordance with the interim order until the court or the plaintiff decides otherwise or the court sends word that the order is enforceable revoked or lapsed. The notification to the claimant shall also, to the extent that they are known to the customs authorities, be given such information about the sender, recipient and the items mentioned in § 15-1 first paragraph, second sentence.

(2) When the court receives notification from the customs authorities under the first paragraph, it shall immediately set a short deadline for the plaintiff to bring an action against the consignee of the goods on the claim that the order be secure unless court has already set such a deadline. If the order has been made without convening an oral hearing, the recipient of the goods and any other person affected by the order may demand subsequent oral hearing by Disputes Act § 32-8.

(3) The customs authorities may upon request decide that the licensee, the recipient or his representative shall be allowed to examine the goods retained under § 15-1 first paragraph, or on the basis of an injunction by the customs authorities. The customs authorities may also decide that copies of such goods shall be left to the licensee for inspection. Items that are left to the right holder should be returned as soon as the investigations are completed or detention has lapsed. The licensee is responsible for damage to goods arising from investigations under this paragraph.

(4) The Ministry may make regulations concerning the customs authorities' notification of measures to protect intellectual property rights under this section.

§ 15-4. Declaration, responsible for storage fees, destruction of goods mm
(1) Customs authorities withholding of goods under § 15-1 first paragraph or on the basis of a preliminary injunction, does not alter the obligation to declare the goods and to customs duties and charges. The licensee is responsible for the costs of storage fees in the period goods detained under § 15-1 first paragraph or on the basis of a preliminary injunction, and shall be notified by the Tax Payment Act § 14-10, second paragraph, in the same way as the recipient of goods before the goods can forced sale because of nonpayment of storage fees.

(2) Goods can not forcibly sold pursuant to §§ 4-2, 4-27 and 4-32 as long as they are held back by § 15-1 first paragraph or on the basis of a preliminary injunction. The same applies if it is determined by judgment or follower of a binding agreement between the right holder and the recipient or his representative that the goods constitutes infringement of an intellectual property.


(3) The customs authorities may provide destruction of goods withheld, or other measures relating to the goods, when this follows from the judgment or when the recipient or his representative has consented to it. The licensee is responsible to the customs authorities for costs customs authorities applied in connection with the destruction of goods or other measures relating to the goods.

§ 15-5. Lifting and lapse of injunction
(1) Where the court injunction, or adopts a decision to that order has lapsed, it shall notify the customs authorities once the decision is enforceable. In cases mentioned in Disputes Act § 34-6 customs authorities may request the court to decide that the order has lapsed.

(2) The Ministry may issue regulations concerning the lifting and lapse of preliminary orders under this section.

Chapter 16. Penalties and other reactions

§ 16-1. General penal provisions
(1) The negligent and willful violations of §§ 16-2 to 16-7 is punishable.

(2) Attempts are punishable. Attempting the same penalty as a completed offense.

§ 16-2. Illegal movement of goods
(1) Fines or imprisonment not exceeding six months or both Any person who violates the provisions contained in or pursuant to this Act, imports or exports a commodity outside of customs supervision, or person having control of a commodity in violation of any provision made by or under this Act.

(2) As the illegal import or export is also considered the relationship not to provide the customs authorities an item found in transport, when one is obliged to do so. The same applies when an item to evade proper customs clearance, is given a misleading appearance or are hidden inside or among other goods.

(3) In the same manner as in the first paragraph is punishable causes of transport which are not in a proper manner seeking to prevent a trade illicit transfer of, or into, the means of transport.

§ 16-3. Preparation for illegal movement of goods liable to fines or imprisonment not exceeding six months or both Any person who enters into an agreement with someone in Norway or abroad for the purpose of import or export of goods in contravention of a provision made by or under this Act.

§ 16-4. Fraud of illegal imported goods etc. By fines or imprisonment up to 6 months or both Any person who transports, stores, conceals, disposes, leaving others or acquire any goods imported or disposed of in violation of the provisions in or pursuant to this Act.

§ 16-5. Counteracting customs authorities
(1) Fines or imprisonment not exceeding six months or both Any person who violates the provisions contained in or pursuant to this Act, failing to follow established controls provisions or mandatory control, failing to render assistance required or failing to provide the necessary statements or declarations.

(2) The same penalty whoever gives untrue, incorrect information or submits false identity documents or otherwise seek to mislead customs authorities.

(3) On the same penalty as in Norway issuer or respect issued false certificates of origin, invoices or other false identification document that is intended to serve as proof by customs clearance of a product in another country.

§ 16-6. Penalties for violating the lock or seal etc.
(1) Whoever unlawfully switch:

A)
customs authorities lock or seal,

B)
lock or seal affixed or approved by the foreign customs authority Norway by convention are obliged to accept or

C)
another state customs seal used under § 14-6

Punishable by fines or imprisonment not exceeding six months or both.

(2) Is the lock or seal referred to in subsection unlawfully broken punished whoever is responsible for the lock or seal with fines if the violation is due to the negligence of that person's side or if he is not after the fracture has taken reasonable measures to prevent some item could be removed or altered.

(3) The provisions of subsections shall apply mutatis mutandis when someone illegally gain access to an item that is under lock or seal, although the lock or seal has not been broken.

§ 16-7. Especially gross violation
(1) The punishment for especially gross violation of §§ 16-2 to 16-6 are fines or imprisonment of up to two years, but imprisonment of up to six years in cases of willful or grossly negligent violation.


(2) In deciding whether the offense should be considered especially serious, be given to whether the infringement has wide scope, the import and export of goods are prohibited or subject to special conditions, whether the goods involved in the offense was intended to sell of the offender, whether previously been convicted of violating the customs legislation or whether there are other circumstances of particularly aggravating nature.

§ 16-8. Confiscation
(1) If the owner of a product which has been subject to infringement under this chapter, is not known or have unknown whereabouts in Norway, nor the offender is known or unknown whereabouts in Norway, accrues item Treasury, provided owner has not come forward within 1 month after the goods arrived in the public possession.

(2) The Ministry may issue regulations concerning forfeiture under this section.

§ 16-9. Spot fines
(1) For customs offenses of a less serious nature may fines on the spot or after, be by simplified procedures after a fixed scale. In such writs, the penal provision and the offenses designated by key words or similarly.

(2) The writ shall include confiscation of the goods that have been subject to customs violation. Instead goods may be confiscated to the amount equivalent to the value of the goods.

(3) Customs service personnel may be authorized to issue spot fines.

(4) A fine is issued on the spot, becomes void if not accepted immediately. Is the accused under 18, may be given a short deadline for acceptance of the writ. For fines printed in retrospect, the Criminal Procedure Act § 256 no. 5 accordingly. Such fines shall lapse if not accepted within the deadline.

(5) Prosecutors may favor of the accused cancel an accepted penalty.

(6) The Ministry may issue regulations concerning the use of simplified procedures under this section, including the customs contraventions scheme should encompass, fine movements, subsidiary imprisonment, confiscation and steps writ printed afterwards.

§ 16-10. Additional Customs
(1) Any person who willfully or negligently contravened this Act or regulations issued pursuant thereto may be imposed additional tariffs up to 60 percent of tariff prescribed by this Act and the Storting resolution on customs, if the Treasury is or could have been evaded customs.

(2) Additional Customs may be imposed up to 3 years from the date the customs authorities discovered the error, but not later than 10 years from the date of importation.

(3) The Ministry may issue regulations concerning additional duties under this section.

§ 16-11. The right to represent the recipient or sender
(1) Persons who have acted in violation of this Act or regulations issued pursuant to this Act or in violation of informed consent, or has been guilty of another offense of the customs authorities, may be prohibited entry to represent the recipient or sender of goods.

(2) The Ministry may issue regulations concerning the right to represent the recipient or sender under this section.

§ 16-12. Detention of things to securing confiscation amounts and fines
(1) Means of transport and other things that have been used for infringement under this Chapter may be withheld for securing confiscation amounts and fines that the owner or someone in favor of transport or suspected would be fined in respect of an offense, if the offense relates to an item that is customs or tax on importation.

(2) Things that are retained pursuant to this paragraph may be sold to cover the amount detention terms and costs incurred if the amount is not paid or secured otherwise within 1 month after the determination of the claim has become final. The sale may take place under the rules on compulsory sale of the Tax Payment Act § 14-10.

§ 16-13. Seizures and seizure
(1) If there are reasonable grounds for suspecting an infringement as described in this chapter, the customs authorities may seize goods that can be no question of confiscating. If the contravention of the nature that it can give rise to forfeiture of transport or full or partial confiscation of goods in transport, duties driver and the other crew requested by the customs authorities to bring transport to the place which the customs authorities may decide.

(2) When the conditions for arrest under the provisions of the Criminal Procedure Act are present, the seizure by the customs authorities as soon as possible to surrender the arrested police.

§ 16-14. Treatment of seizures
(1) The customs authorities may take seized last detention.


(2) Goods that are subject to rapid spoilage, and live animals can be immediately delivered to their owner upon payment of customs and duties, the deposit of an amount equal to the value or against other security. Unless the owner will not take over the goods, or the owner is unknown, the goods sold under the rules governing forced the Tax Payment Act § 14-10.

(3) The customs authorities may decide that the item instead of sold, may be destroyed or taken care of in other ways. The lot is destroyed duties customs debtor to cover the costs of the destruction and the costs previously incurred.

(4) The Ministry may issue regulations concerning the seizure, detention, extradition, sale and destruction under this section, including that other items may be disclosed owner on conditions specified in the second paragraph, and the customs authorities to require reimbursement of costs.

§ 16-15. Administrative fines for failure declaration of monetary instruments
(1) Violations of obligation to declare goods for cash and other liquid assets contained in or pursuant to this Act, the customs authorities may set a fee of up to 30 percent of betalingsmiddelets par.

(2) The customs authorities may withhold undeclared monetary instruments to hedge fee that may be imposed under subsection.

(3) The fee paid to the Treasury.

(4) The Ministry may issue further regulations on the content of the scheme, including assessing the fine, and about who should have decision-making powers under the first and second paragraphs.

§ 16-16. A coercive
(1) The customs authorities may impose the one who has not complied with orders to accounting under § 13-5 within the prescribed period, a daily fines until remediation takes place. Coercive should normally represent one court fees per day, cf. Act of 17 December 1982 No.. 86 about court fees § 1, second paragraph. In special cases, the coercive fine should be lower or higher, but not exceeding 10 court fee per day. Total fines may not exceed 1 million.

(2) Decisions on coercive addressed to the board of a company, association, facility or organization and sent each member by registered letter. Coercive enforceable by both members of the board and with the company, cooperative, association, facility or organization.

Chapter 17. Entry into force, transitional provisions and repeal of and amendments to other laws

§ 17-1. Commencement This Act applies when the King bestemmer.1 King may bring into force individual provisions at different times.

§ 17-2. Transitional provisions
(1) Regulations and directives issued pursuant to the Customs Tariff introductory provisions or Law 10 June 1966 No.. 5 on customs (Customs Act) still apply insofar as appropriate, until the Ministry repeals or amends them in pursuance of this Act or by special provision.

(2) Decisions made pursuant to the Customs Tariff introductory provisions or Law 10 June 1966 No.. 5 on customs (Customs Act), maintained for the period stipulated in the decisions, until they are repealed or amended pursuant to this Act or by special provision.

(3) The Ministry may issue appropriate transitional provisions.

§ 17-3. Amendments to other Acts From the time the law comes into force, the following amendments to other Acts:

1.
Law 10 June 1966 No.. 5 on customs (Customs Act) is repealed.

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