Regulations on the free importation and temporary use of motor vehicle utenlandsregistrert in Norway date of-1991-06-20-381 Ministry Ministry of finance published in the 1991 320 entry into force 15.07.1991 last edited by-2015-12-15-1636 from 01.01.2016 Change applies to Norway Pursuant LAW-1959-06-19-2-section 1, LAW-2007-12-21-119-section 6-1, law-2009-06-19-58-section 7-2 Announced Corrected March 1, 2010 (the legal authority) short title regulations on utenlandsregistrert motor vehicle Title: laid down by the Ministry of finance 20. June 1991 with authorization in law 19. June 1959, Nr. 2 of fees concerning motor vehicles and boats § 1, law 21. December 2007 Nr. 119 about customs and item management (tariff legislation) section 6-1 and allowed 19. June 2009 Nr. 58 about the value added tax (VAT law) § 7-2.
Changes: modified by regulations 17 jan 1992 Nr. 22, 28 feb 1996 Nr. 220, 19 March 2001 No. 270, 21 May 2003 No. 654, 12 Dec 2003 Nr. 1538, 18 aug 2006 Nr. 981, 15 Dec 2008 Nr. 1359, 15 Dec 2009 Nr. 1526, March 15, 2010 # 393, 19 des 2013 No. 1618, 20 jan 2014 Nr. 36, 22 jan 2014 Nr. 40, 6 feb 2014 Nr. 109, 15 des 2015 Nr. 1636. Corrections: 13.02.2004 (§ 5 letter e and g, section 6, second paragraph, section 11 the second paragraph), March 1, 2010 (the legal authority).
§ 1. Forskriftens scope and scope. This regulation specifies the provisions for relief for a one-time fee, customs and value added tax on importation and the temporary use of motor vehicle utenlandsregistrert.
The provisions given in pursuance of law 19. June 1959, Nr. 2 of fees concerning motor vehicles and boats, law 21. December 2007 Nr. 119 of the Customs and trade management, Law 19. June 2009 Nr. 58 if sales tax applies as far as they are appropriate and not otherwise determined.
This regulation applies to motor vehicle and associated spare parts and equipment. That the motor vehicle is considered also trailers and caravans.
With the rental vehicle means a motor vehicle as part of professional activities posed to the tenant's disposal against consideration for a specific period of time. If the lease contains a purchase option, the motor vehicle cannot be considered a rental vehicle.
With privatlånt vehicles meant motor vehicle provided to you for private investors of private individuals with or without remuneration.
With the use of this regulation means any form of disposal.
A motor vehicle that is not registreringspliktig under the provisions of the home country or that previously is not passed through customs in Norway, is considered also as utenlandsregistrert.
§ 2. A general rule. The Customs and tax free importation and the temporary use of motor vehicle utenlandsregistrert in Norway are allowed for people who have permanent residence in another country, cf. § 3.
The corresponding right to the importation and use has people who have temporary residence in Norway, cf. section 4, or which by the way have access to such importation and use under the provisions of this regulation, cf. § 5.
The temporary use to cease and motor vehicle immediately represented for customs expedition if the user on the entry time or later establishes permanent residence in Norway, or otherwise no longer fills the criteria of this regulation.
Utenlandsregistrert motor vehicle may not customs and tax free is introduced to Norway with the aim of rental here. Rental vehicle that is received by the landlord's representative as a result of a completed rental conditions, it can still be rented out for transport directly to foreign countries.
The use of utenlandsregistrert motor vehicle in commercial transportation of people or goods between places in Norway are not allowed, unless otherwise determined by the transport authorities, follows by agreement between Norway and other countries or stated by this regulation.
§ 3. Fixed living place outside Norway. A person is considered to have permanent residence outside of Norway when he falls under one or more of the following case: 1. Person who has his family, commercial and personal connection outside of Norway.
2. Person who has his family affiliation outside Norway. This is true even if he has an employment and/or personal connection to Norway.
3. Person who has an employment relation outside of Norway, provided that he does not have familiemessig connection to Norway. He must also not be registered in the Norwegian population register.
4. Person who has an employment relation to Norway, as long as he maintains the personal connection to another country. The assumption is that he does not have familiemessig connection to Norway and either a) daily travel back and forth between Norway and the other countries, or b) have stayed or intend to reside in the country for at least 185 days in the course of a 12-månedersperiode.
A person is considered to have familiemessig association with the land where he lives with a spouse or children under 18 years of age, as he seeks out regularly, normally at least once every month.
A person is considered to have an employment connection to the land he has fixed work or follow the instruction at the University/School. A person may be considered to have an employment connection to the land he receives a pension from when this natural can be equated with income from fixed work.
A person is considered to have a personal connection to the country where he or she has regularly 24 rest in the housing which he even own or rent with whole year lease. If the person is registered in the Norwegian population register, he cannot be deemed to have personal connection outside of Norway. Registration as temporarily absent is not sufficient in this context. The claim to the registered moving does not apply to Norwegian embeds and officials (including military personnel) ordered to service in foreign countries, if they can't get the reported removal from the country.
A person is considered to have fixed residence in more than one country after the Nordic country's legislation, be resolved the dispute by a consultation between the concerned authorities. The tax office is undertaking the surgery.
§ 4. Temporary residence in Norway. A person is considered to have temporary residence in Norway, when it can be documented that the stay should not exceed one year from the entry point.
The tax office can decide that after application a person shall be deemed to have temporary residence in Norway for a further one year, if it can be documented that the stay should not last beyond two years from the entry point.
Application is submitted to the tax office within one year after entry time.
Time restricted employment contract may be considered as relevant documentation for temporary residence.
A person may not be deemed to have temporary residence in Norway, if he has stayed here for more than 365 days in the course of the last two years before the entry point, or within the same time period have been enrolled in the Norwegian population register.
§ 5. The importation and the temporary use of motor vehicle utenlandsregistrert for people with permanent residence in Norway. Terms and conditions.
a) along with the entitled person.
Person with permanent residence in Norway can introduce and temporarily use utenlandsregistrert motor vehicle if the entitled person even is with in the stroller.
With the entitled person refers to person who has a valid driver's license and who is entitled to the Customs and tax free importation of motor vehicle temporary use in accordance with this regulation.
b) Enterprise shuttle.
In connection with the retrieval, delivery, testing services, parking, shipping, repatriation, etc., of the utenlandsregistrert motor vehicle, person hired in the Norwegian business lead utenlandsregistrert motor vehicle on behalf of the who is eligible to use this. The transport should take place as part of the company's business.
c) Rental vehicle.
Person with permanent residence in Norway, can introduce and temporarily use a utenlandsregistrert rental vehicles here in the country. The total use of utenlandsregistrerte rental vehicles under this provision must not exceed 42 days during a period of 12 months.
Use as mentioned in the first paragraph shall be reported to tax authorities before the motor vehicle being introduced to Norway. It is only the person or persons listed in the leash that can report the use to the tax authorities. The message should include: the tenant's name, identity number/D number, contact information on the tenant, cart's engine identifier, name of the rental company, the agreement's reference number and the time period motor vehicle to be used in Norway. The tax agency can provide further provisions about how message to the IRS is going to happen.
Utenlandsregistrerte rental vehicles that are not gjenutføres of the tenant must be delivered to the landlord's representative in this country. In those cases the representative takes over the motor vehicle, the duties of this to provide gjenutførsel. In that regard, the delegate can rent out motor vehicle for transport directly to foreign countries.
A utenlandsregistrert rental vehicle must not be used in Norway by people with permanent residence in Norway in accordance with the provision here for more than 182 days in a 12-month period.
d) Demonstration the tax office can give permission for application to that person who has permanent residence in Norway, can introduce and temporarily use utenlandsregistrert motor vehicle to be demonstrated or that are spesialutrustet for demonstration of the goods.
e) Moving the tax office can give permission for application to that person who has permanent residence in Norway and to move out from Norway or into Norway, in connection with the move can introduce and temporarily use utenlandsregistrert motor vehicle here for up to 14 days from the move date.
Removal must be documented through move certificate, contract of employment or other relevant documentation. For the Norwegian-beordrede civil and officials documented moving through the certificate for orders to foreign countries.
f) Transit etc.
The tax office may upon application give permission to that person who has permanent residence in Norway, can lead utenlandsregistrert motor vehicle in transit, etc. directly from the place of entry to the exit site.
g) short term use
The tax office may upon application give permission to that person who has permanent residence in Norway, can lead utenlandsregistrert motor vehicle here in the country for short term use in individual cases. Permission is granted for a fixed period of time, and to apply clearly specified person and motor vehicle.
h) Utenlandsregistrerte followers.
Utenlandsregistrerte trailers (including semi-trailers) which in this country are drawn by the registered motor vehicles, can be introduced customs and tax free to the temporary use is also about the driver of the tractor has fixed residence in Norway. The trailer can only be used for commercial transportation of goods from another country to places in Norway, or from places in Norway to another country. Trailers registered in EEA countries may also be used by commercial transportation of goods between places in Norway. It is set as a condition that the trailer is equipped with features that make it possible to identify it, and that the trailer gjenutføres no later than 90 days after the innpassering.
in) company car tax office may upon application give permission to an employee or self employed with permanent residence in Norway can use a specific utenlandsregistrert a motor vehicle that is supplied by a work or principal established outside Norway. Motor vehicle must be necessary for the performance of the tasks or mission, and can not be used significant and lasting in Norway.
Motor vehicle is considered used substantially and lasting in Norway when it within a 12-month period used in Norway in 183 days or more, and when, in the same 12-month period used more private and employment in Norway than employment in foreign countries, measured in the number of kilometers.
j) international aid by disasters people with permanent residence in Norway can introduce and temporarily use utenlandsregistrert motor vehicle in connection with the organized relief work by major accidents and natural disasters. The tax office will be briefed about the item when the situation permits. Tax Office may upon application give permission to that person with permanent residence in Norway, can introduce and use utenlandsregistrert a motor vehicle to be used in connection with the emergency response exercises.
k) Privatlånte vehicle Person with fixed residence in Norway, can introduce and temporarily use a utenlandsregistrert privatlånt vehicles in this country. The total use of utenlandsregistrerte privatlånte vehicles under this section must not exceed 25 days during a 12-month period.
Use as mentioned in the first paragraph shall be reported to tax authorities before the vehicle is introduced to Norway. It is only the person or persons who have borrowed the vehicle that can report the use to the tax authorities. Message to include the borrower's name, identity number/D number, contact information on the borrower, the vehicle's feature, lender name, contact information on the lender and the time period the vehicle is to be used in Norway. If the lender is someone other than the owner must also owner's name and contact information is provided. The tax agency can provide further provisions about how message to the IRS is going to happen.
The borrower needs to gjenutføre the vehicle abroad by the end of the pending period.
section 6. Abandonment Utenlandsregistrert motor vehicle that is introduced or used the Customs and tax charge in accordance with this regulation, shall be brought by the user's departure. Motor vehicle can dog at the user's departure left in Norway for up to 6 weeks per 12 months without the Customs and tax disclaimer. Motor vehicle shall not be used under etterlatelsen of the person who has permanent residence in Norway, including nor bortlånes or leased.
The tax office can after application allow the motor vehicle is being stored for long periods of time under the tax authorities ' control.
section 7. Temporary driving permit. The tax office may upon application consent in temporary execute permissions under consultation according to § 3.
Person who is given execute permissions in pursuance of this regulation, is obliged to have the permit with them during execution.
section 8. Documentation the user shall document that the belongings he fills the criteria for customs and tax free importation and temporary use of utenlandsregistrert motor vehicle pursuant to this regulation. Corresponding documentation duty applies to the particular circumstances relating to the illegal use by free gjenutførsel under section 10, third paragraph.
Certificate from the national population register, lease, employment contract, certificate, vigsel tax documents, recording the evidence for school/university etc. may be considered as relevant evidence that the user fills the criteria for customs and tax free importation and the temporary use of motor vehicle utenlandsregistrert in Norway.
Documents submitted should be dated and signed/stamped.
§ 9. Private storage the tax office can give permission to the private storage or extended gjenutførsels deadline in connection with application for free importation and temporary use of motor vehicle.
§ 10. Payment of duties and taxes to infringement of this regulation imposes the duty to pay a one-time fee, customs and value added tax.
Free the claim directed to the one that introduces or uses the motor vehicle in violation of the regulations here. For violation of § 5 letter c fourth paragraph be corrected tax requirement against the registered owner of the vehicle.
The tax office can allow gjenutførsel without payment of the annual fees when there are special circumstances related to the illegal use. In the assessment of whether there are special circumstances, the emphasis is on whether the illegal use has been short term provided that it comes to a first-time violation of the regulation. For breach of the obligation to report under section 5 letter c and section 5 letter k should gjenutførsel without the regular fees are allowed if the user can document that the other terms of the Customs and tax free importation and temporary use of utenlandsregistrert rental vehicles and utenlandsregistrert privatlånt vehicles are met.
section 11. Complementary provisions taxes can provide further provisions to the refinement, the completion and implementation of this regulation, including calculation, refund, control, documentation, gjenutførsel, etc. Taxes may decide that applications referred to in section 5 shall be addressed to and processed by the tax authorities.
§ 12. The entry into force. Transitional provisions.
1. Entry into force.
This Regulation shall enter into force 15. July 1991.
From the same point in time, suspended Finance Ministry Regulation of 5. March 1987 No. 354 of the Customs and tax free importation of utenlandsregistrerte motor vehicles for temporary use in Norway.
2. Transitional provisions.
Permissions to the importation and use of utenlandsregistrert motor vehicle which is granted according to the regulations of the 5. March 1987, applies to the period of time and on the terms as set forth.
For the person who by control after 15. July 1991 must be considered unjustified to introduce or use utenlandsregistrert motor vehicle in Norway, this Regulation applies even if the motor vehicle is introduced before this point in time.
