ANNOUNCEMENT 27 Mar 2020

In March 2020, Norway temporarily eliminated the VAT on imports and import duty on goods in response to the COVID-19 outbreak.

NUMBER OF INTERVENTIONS

2

  • 0 harmful
  • 0 neutral
  • 2 liberalising

SOURCE

The Norwegian Customs office, Midlertidig toll- og avgiftsfritak for donerte nødsendinger med smittevernutstyr i samband med koronautbruddet, issued on 27 March 2020:https://www.toll.no/no/om-tolletaten/nyheter/2020/midlertidig-toll--og-avgiftsfritak-for-nodsendinger-med-smittevernutstyr-og-annet-medisinsk-materiell-til-norge-i-samband-med-koronautbruddet/
The Norwegian Gazette, Lov om toll og vareførsel (tolloven), Regulation LOV-2007-12-21-119 and its amendments: https://lovdata.no/dokument/NL/lov/2007-12-21-119/KAPITTEL_7#%C2%A76-1

Inception date: 27 Mar 2020 | Removal date: open ended

Import tariff

On 27 March 2020, the Norwegian Customs office announced its decision to eliminate import duties on medical equipment and supplies in response to the COVID-19 outbreak.

Under the Norwegian Customs and Goods Act, Chapter 6-1, d, the authorities may exempt: "goods imported in connection with major accidents and natural disasters where immediate assistance is needed. The same applies to items introduced for use in emergency response exercises for situations mentioned in the first sentence. The customs authorities may waive the requirement for re-exportation under the third paragraph or payment of customs duties for goods consumed under the salvage undertaking or exercise."

The specific goods exempted import duties are not further specified. The subject goods must be declared in the TVINN system using procedure code 58 in box 37 to benefit from the duty exemption.

The exemption is in force for the duration of the COVID-19 outbreak. Goods not consumed during the COVID-19 outbreak period may be re-exported. According to the authorities, the end of the exemption period will be published when a decision has been made.

AFFECTED PRODUCTS

 
N/A
Inception date: 27 Mar 2020 | Removal date: open ended

Internal taxation of imports

The Norwegian Customs office announced on 27 March 2020 its decision to eliminate the VAT on medical equipment and supplies imported into the country in response to the COVID-19 outbreak.

Under the Norwegian Customs and Goods Act, Chapter 6-1, d, the authorities may exempt: "goods imported in connection with major accidents and natural disasters where immediate assistance is needed. The same applies to items introduced for use in emergency response exercises for situations mentioned in the first sentence. The customs authorities may waive the requirement for re-exportation under the third paragraph or payment of customs duties for goods consumed under the salvage undertaking or exercise."

The specific goods exempted from VAT are not further specified. The exemption is in force for the duration of the COVID-19 outbreak. Goods not consumed during the COVID-19 outbreak period may be re-exported. According to the authorities, the end of the exemption period will be published when a decision has been made.

 
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