In Regulation 15 December 2009 No. 1540 to the Value Added Tax Act (VAT Regulation) the following changes are made:
§ 6-21-1 first and second paragraphs shall read:
| (1) The exemption must be documented with a sales document, declaration and certificate for export in accordance with the transport regulations § 5-9-2 third and fourth paragraphs. |
| (2) For goods that are exempt from the obligation to declare when exported in accordance with the transport regulations section 5-9-5 first paragraph, the exemption must be documented with a sales document and certificate for export as mentioned in the transport regulations section 5-9-2 third and fourth paragraphs. |
§ 6-21-2 first and second paragraphs shall read:
| (1) When goods are exported to the Norwegian part of the continental shelf for use in connection with the exploration and exploitation of underwater natural resources, the exemption must be documented with a sales document, declaration and certificate for export in accordance with the Transport of Goods Regulations § 5-9-2 third and fourth paragraphs. |
| (2) For goods that are exempt from the obligation to declare, cf. the transport regulations section 5-9-5 first paragraph, the exemption must be documented with a sales document, a certificate for export as mentioned in the transport regulations section 5-9-2 third and fourth paragraphs and a written order from the buyer. The order must contain information as mentioned in the bookkeeping regulations § 5-1-1 nos. 1–4. |
Section 6-23-1 shall read:
The exemption must be documented with a sales document stating that the place of delivery is the buyer’s customs warehouse. The exemption must also be documented with a declaration.
Section 6-27-1 shall read:
The exemption applies to the amount of goods that can be imported without the obligation to declare according to the transport regulations § 4-1-11 and § 4-1-12 second paragraph.
Section 6-30-1 second paragraph shall read:
| (2) The exemption does not include goods for sale to passengers on vessels intended for passenger transport between Norway and Denmark, Sweden or Finland. The exemption still applies to goods that can be sold on board according to the Transport of Goods Regulations § 5-9-7 , cf. § 5-9-10 . |
§ 6-30-3 second paragraph shall read:
| (2) In the case of delivery of goods as mentioned in § 6-30-1 second paragraph second sentence, the exemption must also be documented with a permit for provisions according to § 5-9-7 of the goods handling regulations , cf. § 5-9-10 . The exemption must be documented with a certificate for export in accordance with the transport regulations § 5-9-2 third and fourth paragraphs. The requirement for confirmation as mentioned in the first paragraph does not apply. |
§ 6-30-4 second, third and fourth paragraphs shall read:
| (2) The exemption does not include goods for sale to passengers on vessels intended for passenger transport between Norway and Denmark, Sweden or Finland. The exemption still applies to goods that can be sold on board according to the Transport of Goods Regulations § 5-9-7 , cf. § 5-9-10 . |
| (3) For food, drink and tobacco products for catering or sale to crew, the restrictions in the transport regulations § 5-9-7 third paragraph third sentence and § 5-9-9 second paragraph apply. |
| (4) If the vessel is located outside the VAT area, the goods can be delivered to the shipowner’s forwarder if the forwarder immediately declares the goods for the export procedure in accordance with the provisions of the Transport of Goods Act § 5-5 to § 5-7 . |
§ 6-30-6 second and third paragraphs shall read:
| (2) When delivering goods as mentioned in § 6-30-4 , second paragraph, second sentence, the exemption must also be documented with a permit for provisions according to § 5-9-7 of the goods handling regulations , cf. § 5-9-10 . The exemption must be documented with a certificate for export in accordance with the transport regulations § 5-9-2 third and fourth paragraphs. The requirement for confirmation as mentioned in the first paragraph does not apply. |
| (3) When delivering goods as mentioned in § 6-30-4 third paragraph, the exemption must also be documented with a declaration. Second paragraph second and third sentence apply accordingly. |
Section 6-30-10 shall read:
The sale of food, drink and tobacco products to Norwegian fishing and fishing vessels is exempt from value added tax if permission has been granted for provisions in accordance with § 5-9-7 of the goods handling regulations , cf. § 5-9-12 . The same applies to Norwegian goods or goods that have been transferred to free disposal. It is a condition for exemption that the goods are delivered directly to the vessel.
§ 6-30-11 second paragraph shall read:
| (2) For food, drink and tobacco products for catering or sale to crew, the restrictions in the transport regulations § 5-9-7 third paragraph third sentence and § 5-9-9 second paragraph apply. |
§ 6-30-12 second and third paragraphs shall read:
| (2) When delivering goods as mentioned in § 6-30-10 , the exemption must also be documented with a declaration. |
| (3) The exemption for goods as mentioned in § 6-30-11 second paragraph must also be documented with a declaration and certificate for export in accordance with the transport regulations § 5-9-2 third and fourth paragraphs. The requirement for confirmation as mentioned in the first paragraph does not apply. |
§ 6-30-13 second, third and fourth paragraphs shall read:
| (2) The exemption does not include goods for sale to passengers on vessels intended for passenger transport between Norway and Denmark, Sweden or Finland. The exemption still applies to goods that can be sold on board according to the Transport of Goods Regulations § 5-9-7 , cf. § 5-9-10 . |
| (3) For food, drink and tobacco products for catering or sale to crew, the restrictions in the transport regulations § 5-9-7 third paragraph third sentence and § 5-9-9 second paragraph apply. |
| (4) If the vessel is located outside the VAT area, the goods can be delivered to the shipowner’s forwarder if the forwarder immediately declares the goods for the export procedure in accordance with the provisions of the Transport of Goods Act § 5-5 to § 5-7 . |
§ 6-30-14 second and third paragraphs shall read:
| (2) In the case of delivery of goods as mentioned in § 6-30-13 , second paragraph, second sentence, the exemption must also be documented with a permit for provisions according to § 5-9-7 of the goods handling regulations , cf. § 5-9-10 . The exemption must be documented with a certificate for export in accordance with the transport regulations § 5-9-2 third and fourth paragraphs. The requirement for confirmation as mentioned in the first paragraph does not apply. |
| (3) When delivering goods as mentioned in § 6-30-13, third paragraph, the exemption must also be documented with a declaration. Second paragraph second and third sentence apply accordingly. |
Section 6-31-1 first paragraph shall read:
| (1) The exemption in the Value Added Tax Act § 6-31 first paragraph covers all goods for use by aircraft if the goods are delivered directly to the aircraft. The exemption does not include goods for sale to passengers on aircraft intended for passenger transport between Norway and Denmark, Sweden or Finland. The exemption still applies to goods that can be sold on board according to the Transport of Goods Regulations § 5-9-7 , cf. § 5-9-13 . |
§ 6-31-2 second paragraph shall read:
| (2) The exemption does not cover goods for sale to passengers on aircraft intended for passenger transport between Norway and Denmark, Sweden or Finland. The exemption still applies to goods that can be sold on board according to the Transport of Goods Regulations § 5-9-7 , cf. § 5-9-13 . |
Section 6-31-3 second paragraph shall read:
| (2) In the case of delivery of goods as mentioned in § 6-31-1 first paragraph third sentence and § 6-31-2 second paragraph second sentence, the exemption must also be documented with a permit for delivery according to the goods handling regulations § 5-9-7 , cf. Section 5-9-13 . The exemption must be documented with a certificate for export in accordance with the transport regulations § 5-9-2 third and fourth paragraphs. The requirement for confirmation as mentioned in the first paragraph does not apply. |
New sub-heading to § 7-1-1 to § 7-1-2 shall read:
Section 7-1. Goods that are exempt or exempt from turnover in the VAT area
New § 7-1-1 shall read:
Section 7-1-1. Goods as mentioned in the Value Added Tax Act § 6-11 fourth paragraph
It is a condition for exemption when importing goods as mentioned in the Value Added Tax Act § 6-11 fourth paragraph that the importation is carried out by the owner company.
New § 7-1-2 shall read:
Section 7-1-2. Aircraft in foreign traffic and aircraft which, for the individual trip, have a destination outside the VAT area
| (1) No value added tax shall be calculated when airlines import goods for use by aircraft in foreign traffic. |
| (2) No value added tax shall be calculated when airlines import provisions and consumer goods to aircraft which, in domestic traffic, carry out passenger transport for remuneration or goods transport or to military aircraft which, for the individual trip, have a destination outside the VAT area. |
New subheading to § 7-2 shall read:
Section 7-2-1. Goods that are exempt from the obligation to declare according to Section 4-1 of the Transport of Goods Act and goods for which no customs duty shall be calculated upon importation
New § 7-2-1 shall read:
Section 7-2-1. Goods as mentioned in the Customs Duty Act section 6-4 first paragraph letter d
No value added tax shall be calculated on the importation of goods as mentioned in the customs duty regulations § 6-4-3 first paragraph letter c and second paragraph letters b and c.
New sub-heading to § 7-3-1 to § 7-3-9 shall read:
Section 7-3. Goods for personal use
New § 7-3-1 shall read:
Section 7-3-1. Used equipment belonging to persons resident in Norway who have died outside the VAT area
No VAT shall be charged on the importation of equipment that the deceased reasonably needed during the journey, including clothing, toiletries, books and small electronic items.
New § 7-3-2 shall read:
Section 7-3-2. Household goods etc.
| (1) No value added tax shall be calculated on the importation of household goods and other items imported in connection with moving to Norway. The exemption does not apply to motor vehicles, aircraft or professional equipment. The exemption also does not apply to food, drink, tobacco and nicotine products. |
| (2) It is a condition for exemption that the goods are imported by and are for use by persons who have stayed abroad continuously for at least one year. The person importing the item must have owned or possessed and used it abroad. Import of the goods must take place within a reasonable time and no later than one year after moving to Norway. If there are special reasons, the customs authorities can extend the deadline in the third sentence. |
| (3) The exemption is granted with permission from the customs authorities. |
New § 7-3-3 shall read:
Section 7-3-3. Vessel
| (1) The exemption applies to one vessel which is brought in when the owner moves here to the country and which is for personal use. It is a condition of exemption that |
| a. | the owner has lived abroad, or has resided in Svalbard or Jan Mayen, continuously for at least five years immediately before entry, |
| b. | the vessel is not over 15 meters in greatest length |
| c. | the owner has owned the vessel for at least twelve months before entry and used it abroad or on Svalbard or Jan Mayen during the same period and |
| d. | the import takes place no later than one year after the owner’s entry. |
| (2) The period of ownership in the first paragraph, letter c, is calculated from the date of delivery until the date of the owner’s entry into Norway. If the vessel is imported before the owner’s entry, the period of ownership is calculated up to the date of importation. The customs authorities can waive the ownership requirement in special cases. |
| (3) The exemption lapses if the owner hands over the vessel and associated equipment within two years after the goods have been transferred to free disposal. |
| (4) The exemption is granted with permission from the customs authorities. |
New § 7-3-4 shall read:
Section 7-3-4. Prize
| (1) No value added tax shall be calculated when importing a prize won abroad in an open, public competition. The exemption includes |
| a. | medals, trophies, statuettes, dishes and similar prizes |
| b. | other prizes with a value of up to and including NOK 10,000, excluding food, drink, tobacco and nicotine products. |
| (2) It is a condition for exemption that the owner himself introduces the prize no later than six months after the competition has been held. |
New § 7-3-5 shall read:
Section 7-3-5. Gift for personal use
| (1) No value added tax shall be calculated when importing a gift that is sent and the value of which does not exceed NOK 1,000. The exemption does not apply to alcoholic beverages and tobacco and nicotine products. |
| (2) It is a condition for exemption that the gift is given by a person living abroad and that it is to be used by the recipient or his family. |
New § 7-3-6 shall read:
Section 7-3-6. Gift for the Royal House, anniversaries, etc.
| (1) No value added tax shall be calculated on the importation of: |
| a. | gift from other countries’ heads of state in connection with an official visit abroad, |
| b. | gift from foreign states or municipalities to the Royal House, the Norwegian state or Norwegian municipalities during official visits to Norway by foreign heads of state, etc., |
| c. | gifts from foreign companies or organizations to Norwegian companies or business connections on major anniversaries, |
| d. | gifts on special occasions from organizations or foreign business connections to individuals who hold a higher position in a Norwegian organization or business, |
| e. | gift from private individuals or organizations to the Royal Household on special occasions, anniversaries and weddings. |
| (2) It is a condition for exemption that the nature or extent of the gift is not unusual for the occasion in question. |
| (3) The exemption does not apply to alcoholic beverages or tobacco and nicotine products. |
New section 7-3-7 shall read:
Section 7-3-7. Gift to religious communities
No VAT shall be calculated on the importation of equipment that religious communities are to use during religious practice when the equipment is received as a gift from abroad. The exemption does not apply to food, drink, tobacco and nicotine products.
New section 7-3-8 shall read:
Section 7-3-8. Wedding present
| (1) No value added tax shall be calculated on the importation of a wedding gift if |
| a. | one of the recipients of the gift has moved or is moving to the country as a result of entering into the marriage or partnership, |
| b. | the gift is given by a person living abroad, |
| c. | the gift is introduced no later than six months after the marriage or partnership was entered into and |
| d. | the value of the gift does not exceed NOK 1,500. |
| (2) The exemption does not apply to alcoholic beverages, tobacco and nicotine products. |
New § 7-3-9 shall read:
Section 7-3-9. Heirloom
| (1) No value added tax shall be calculated on the importation of inherited property if |
| a. | the item has been used and is included in the estate as the property of the testator, |
| b. | testator was resident outside Norway at the time of death and |
| c. | the heir was resident in Norway at the time of the inheritance. |
| (2) The exemption is granted with permission from the customs authorities. |
| (3) The exemption does not apply to |
| a. | goods that have been used by testators in commercial activities, |
| b. | alcoholic beverages, tobacco and nicotine products. |
| (4) Assets that have been partially received by inheritance in probate settlements between heirs are also considered inheritance. Goods that have been disposed of from an undivided estate or given as an advance on an inheritance are not considered inheritance. |
| (5) For duty-free importation of a motor vehicle, it is a condition that the motor vehicle has been registered in the name of the heirs abroad. However, this does not apply to motor vehicles that are not required to be registered according to the provisions of the country from which they come. |
New sub-heading to § 7-4-1 to § 7-4-2 shall read:
Section 7-4. Product samples, goods for technical and scientific use, etc.
New § 7-4-1 shall read:
Section 7-4-1. Sample, model and pattern of negligible value
| (1) No value added tax shall be calculated on the importation of samples, models and patterns of insignificant value which are imported with a view to the subsequent importation of similar goods. |
| (2) As a product sample, model and pattern of negligible value, goods that have been rendered unusable as a sale item by marking, cutting, perforation or other treatment are also considered. |
| (3) When deciding whether an item is of negligible value, the value of the individual item is taken into account when a consignment contains different items. If a consignment contains several similar goods, the total value is taken into account. |
| (4) In the case of a shipment from one sender to several recipients, the valuation must take place for each recipient. |
New § 7-4-2 shall read:
Section 7-4-2. Advertising material, advertising film and information material from other countries’ tourism authorities
| (1) No VAT shall be charged on the importation of advertising material in the form of catalogues, price lists, trade advertisements and the like on goods and transport or insurance services. The exemption applies to consignments consisting of one document, different documents or similar documents that do not weigh more than one kilogram in total. |
| (2) No VAT shall be calculated on the importation of advertising film which deals with a specific product and which is suitable for showing to future customers. The exemption does not cover films that are suitable for general public screening. |
| (3) No VAT shall be charged on the importation of information material from other countries’ tourism authorities in the form of general tourist advertising from the country in question, including posters, brochures, route plans, maps and the like which shall be distributed free of charge in this country. The exemption does not cover advertising material for businesses. |
New sub-heading to § 7-5-1 to § 7-5-12 shall read:
Section 7-5. Various exemptions
New § 7-5-1 shall read:
Section 7-5-1. Consumption and sale of provisions brought on board vessels in commercial activities
| (1) No VAT shall be charged on the importation of food, drink, tobacco and nicotine products (provisions) that are brought on board for use by crew and passengers. If Norwegian fishing and catching vessels bring goods other than those previously permitted to be provisioned according to the Transport of Goods Regulations § 5-9-12 , value added tax must be calculated on these. |
| (2) The exemption in the first paragraph applies to consumption on board within the following quotas when the vessel is in the VAT area: |
| a. | for the vessel’s driver: |
| 1. | 400 cigarettes, 400 grams of other tobacco products and 200 sheets of cigarette paper, 40 milliliters of e-liquid with nicotine or 400 grams of other nicotine products, |
| 2. | 2 liters of spirits of no more than 60% alcohol by volume or wine, |
| b. | for each crew member otherwise: |
| 1. | 200 cigarettes, 250 grams of other tobacco products and 200 sheets of cigarette paper, 20 milliliters of e-liquid with nicotine or 200 grams of other nicotine products, |
| 2. | 1 liter of spirits of no more than 60% alcohol by volume and 1 liter of wine, |
| c. | for each passenger accompanying the vessel from or to abroad, Svalbard or Jan Mayen: |
| 1. | 20 cigarettes, 20 grams of other tobacco products, 20 sheets of cigarette paper, 2 milliliters of e-liquid with nicotine or 20 grams of other nicotine products per day until the passenger disembarks, if the passenger has reached the age of 18, |
| 2. | ¼ liter of spirits of no more than 60% alcohol by volume or ¼ liter of wine per day until the passenger disembarks, if the passenger has reached the age of 20. |
| (3) The restrictions in the second paragraph do not apply to use on cruise ships. |
| (4) The quotas according to the second paragraph can be renewed by application to the customs authorities with corresponding amounts ten days after arrival in the VAT area. A further renewal may be granted twenty days after arrival in the VAT area. |
| (5) The exemption under the first paragraph ceases if the vessel |
| a. | switches to domestic speed |
| b. | goes into storage, to a workshop or otherwise stays in the VAT area and less than 1/3 of the herd is registered or |
| c. | remains in the VAT area for more than 30 days. |
It can be allowed that the vessel can travel in combined domestic and foreign traffic without the exemption ceasing. The exemption assumes that the taxable turnover of provisioned goods for domestic travelers does not exceed 5% of the vessel’s total turnover of such goods during a financial year. When catering on board, the shipping company is obliged to have checkout systems that differentiate between sales to domestic and foreign travellers. Turnover to domestic travelers must be taxed in its entirety. Applications for permission for combined domestic and foreign shipping are sent to the customs authorities. The customs authorities lay down more detailed guidelines on the tax calculation.
| (6) Even if the exemption has ceased pursuant to the preceding paragraph, permission may be granted upon application to the customs authorities to |
| a. | exempted provisions are used on board a released vessel during voyage to another domestic location if the vessel there is to take on board cargo and then go to a port abroad, Svalbard or Jan Mayen. Exempt provisions can be kept on board, but alcoholic beverages, tobacco and nicotine products must be sealed, |
| b. | exempt provisions can be kept on board for 30 days in vessels which, after arriving in the VAT area, go into storage, to a workshop or otherwise stay in the VAT area if alcoholic beverages, tobacco and nicotine products are sealed, |
| c. | exempt provisions etc. can be stored under seal for one year on board a vessel in storage, if the customs authorities consider it sound and appropriate. Permission can in all cases be granted if the vessel retains 1/3 or more of the crew registered. |
| (7) Provisions that cannot be consumed on board must be kept in separate, separate rooms or cupboards that can be sealed. Such goods cannot be used duty-free until the vessel has left the last port in the VAT area. |
| (8) The goods in the first paragraph can be sold to passengers who will take them ashore. The sale of alcohol, tobacco and nicotine products for bringing ashore is not permitted when vessels are in harbor or in inland waters, with the exception of the Oslo Fjord. |
The sale of alcohol, tobacco and nicotine products to passengers for disembarkation is not permitted on vessels traveling between ports in Norway and Sweden on the route from and including Risør in the west to and including Lysekil in the south. Sales of alcoholic beverages, tobacco and nicotine products can nevertheless take place on vessels on a route between the Norwegian port from and including Risør in the west to Sandefjord in the east and the Swedish port from and including Strømstad in the north to and including Lysekil in the south. It is also a condition that the vessel operates year-round scheduled traffic according to a fixed, regular timetable, has the capacity to transport goods and motor vehicles on a significant scale and that arrangements have been made for satisfactory control.
New § 7-5-2 shall read:
Section 7-5-2. Foreign factory ships
| (1) Foreign factory ships that have a temporary stay in the VAT area can, upon application to the customs authorities, be given permission to consume provisions brought with them for more than 30 days if the factory ship receives and processes fish for direct export. The quotas in § 7-5-1 second paragraph apply accordingly. |
| (2) The customs authorities must be informed of the vessel’s arrival and the call of any supply vessels. |
New § 7-5-3 shall read:
Section 7-5-3. Supply vessels, drilling vessels, fishing vessels etc.
The exemption for alcoholic beverages, tobacco and nicotine products in § 7-5-1 does not apply to goods that are brought to the VAT area on board supply vessels, auxiliary vessels, drilling vessels, drilling platforms and the like for use in offshore petroleum activities, research vessels and the like. The exemption for alcoholic beverages does not apply to goods brought to the VAT area on board Norwegian fishing and fishing vessels.
New § 7-5-4 shall read:
Section 7-5-4. Provisions in naval vessels
Crew members on Norwegian naval vessels may, after arriving from abroad, consume 200 cigarettes, 250 grams of other tobacco products and 200 sheets of cigarette paper or 200 grams of nicotine products on board free of charge. Crew members can also keep one liter of spirits or wine for their own use. This does not apply to personnel who are on first-time duty. It is a condition that the goods are not brought ashore.
New section 7-5-5 shall read:
Section 7-5-5. Embassies and consulates of foreign countries
| (1) No value added tax shall be calculated on the importation of goods for official use by diplomatic missions and professional consulates. |
| (2) No value added tax shall be calculated on the importation of goods for personal use for diplomatic representatives and consular professional officials who are accredited and notified to the Ministry of Foreign Affairs. |
| (3) Administrative and technical staff at an embassy or consulate may, upon first establishment in Norway, import a motor vehicle, household goods and professional equipment in addition to movable goods in accordance with § 7-3-2 and § 7-3-3 free of charge. The exemption does not apply to servants. |
| (4) The provisions in the second and third paragraphs apply correspondingly to members of the representative’s or staff’s family if these |
| a. | are not Norwegian citizens or permanent residents of Norway and |
| b. | belong to the same household as the representative or staff. |
| (5) If a representative or a member of staff dies, the family retains the right to exemption under the second and third paragraphs for a reasonable period of time before they leave the country. |
| (6) Goods that have been imported duty-free according to this section must be taxed if they are resold in Norway. |
New § 7-5-6 shall read:
Section 7-5-6. Members of the European Community delegation
| (1) No VAT shall be charged on the importation of goods for personal use for members of the European Commission’s delegation and their families when the members are accredited and notified to the Ministry of Foreign Affairs. |
| (2) Goods that have been imported duty-free according to this paragraph must be taxed if they are resold in Norway. |
New section 7-5-7 shall read:
Section 7-5-7. Foreign NATO forces, NATO headquarters, etc.
| (1) No VAT shall be charged on the import of owned motor vehicles, equipment and a reasonable amount of provisions, material and other goods for use by foreign NATO forces and forces from countries participating in the Partnership for Peace in connection with transit, training and other activity approved by Norwegian military authorities. The exemption is granted on the condition that the goods are to be used exclusively by the forces. A corresponding exemption is granted for the forces’ purchase of goods that have not been transferred to free disposal. |
| (2) No VAT shall be charged on the importation of goods, including motor vehicles, for official use at NATO headquarters. The same applies to goods for sale at catering establishments, merchandise outlets and grocery stores connected to the headquarters. The goods in retail outlets and grocery stores can only be sold to |
| a. | foreign staff at headquarters and members of the staff’s family (eligible personnel) |
| b. | members of the forces mentioned in the first paragraph |
| (3) No value added tax shall be calculated when the headquarters introduces goods on behalf of eligible personnel. Nor shall VAT be calculated when eligible personnel themselves introduce goods to be sent if the value of the consignment is below NOK 1,500. |
| (4) No value added tax shall be calculated when importing a gift for personal use by eligible personnel if the item is sent. |
| (5) No value added tax shall be calculated when importing a motor vehicle for personal use by eligible personnel in connection with moving to Norway. Nor shall VAT be calculated when eligible personnel bring in one caravan or trailer and one recreational boat during the personnel’s stay in Norway. |
| (6) No value added tax shall be calculated on goods brought in by US forces and contractors intended for use by the forces. The same applies to goods that are to be used in the performance of an agreement with or on behalf of US forces, or that are to be included as part of products or facilities used by the forces. |
| (7) No value added tax shall be assessed on the importation of goods for personal use by members of the US forces, accompanying persons and foreign contractors. The exemption applies to gifts, goods owned by the person in question and goods sent by agreement with a natural or legal person who is not resident in Norway. |
| (8) Goods that have been imported duty-free according to this paragraph must be taxed if they are resold in Norway. However, this does not apply to goods that are imported duty-free according to the seventh paragraph. |
New section 7-5-8 shall read:
Section 7-5-8. The UN, underlying special organizations etc.
| (1) No value added tax shall be calculated on the importation of goods to the UN for use in the organisation’s activities. |
| (2) No value added tax shall be charged on the importation of documents and information material to the UN’s subordinate special organizations for use in the organization’s activities. |
| (3) No VAT shall be charged on the importation of goods for personal use for the executive head of one of the UN’s special organizations in Norway and for his family who are accredited and notified to the Ministry of Foreign Affairs. |
| (4) Officials of the UN and underlying special organizations may, upon first establishment in Norway, import motor vehicles, household goods and professional equipment in addition to movable goods in accordance with § 7-3-2 and § 7-3-3 free of charge. |
| (5) The provisions in subsection four apply correspondingly to members of the officials’ family if these |
| a. | are not Norwegian citizens or permanent residents of Norway and |
| b. | belong to the same household as the representative or staff. |
| (6) Goods that have been imported duty-free according to this section must be taxed if they are resold in Norway. |
New section 7-5-9 shall read:
Section 7-5-9. Other international organizations
| (1) No value added tax shall be calculated on the importation of goods for use by persons associated with the Organization for Security and Cooperation in Europe under conditions laid down in regulation 7 January 2000 no. 14 on immunities and privileges etc. for persons, property and assets associated with the Organization for Security and Co-operation in Europe (OSCE), and for persons carrying out inspections and evaluations under the Vienna Document of 1994 . |
| (2) No value added tax shall be charged on the importation of goods for use by the Western European Armaments Organisation, its staff and national representatives under the conditions laid down in regulation 14 February 1997 no. 131 on immunity and privileges for the Western European Armaments Organization (WEAO) , its staff and national representatives . |
| (3) No value added tax shall be calculated on the importation of goods which are necessary for the European Space Agency’s official activities. Representatives of the European Space Agency and their families may, upon first establishment in Norway, import motor vehicles, household goods and professional equipment in addition to movable goods in accordance with § 7-3-2 and § 7-3-3 free of charge. Nor shall VAT be calculated on the importation of goods and software to be used in connection with the collaboration on the civilian International Space Station (ISS). |
| (4) No value added tax shall be calculated on the importation of goods that are necessary for the Nordic Investment Bank’s operations. |
| (5) No value-added tax shall be charged on the import of samples and approved equipment that is brought to Norway for use by the Inspection Group established under the Convention on the Prohibition of the Development, Production, Storage and Use of Chemical Weapons of 3 September 1992 No. 2 ( the Chemical Weapons Convention). |
| (6) No VAT shall be charged on the importation of goods which are necessary for the official activities of the European Organization for the Exploitation of Meteorological Satellites (EUMESAT). |
| (7) No value added tax shall be calculated on the importation of goods under conditions laid down in the articles of association of the Consortium for Joint Research Infrastructure (ERIC), established in accordance with Act 11 December 2015 No. 99 on Consortium for European Research Infrastructure or in a separate agreement. |
| (8) No VAT shall be charged on the importation of goods that are necessary for the European Organization for Nuclear Research (CERN)’s official activities. Representatives of CERN and their families may, upon first establishment in Norway, import a motor vehicle, household goods and professional equipment, in addition to movable goods in accordance with § 7-3-2 and § 7-3-3, free of charge. |
| (9) No VAT shall be charged on the importation of scientific equipment that is necessary for the EISCAT Scientific Association’s official activities. Nor shall VAT be calculated on the importation of equipment brought by researchers for temporary use during the research programme. |
New § 7-5-10 shall read:
Section 7-5-10. Goods from catching or fishing outside the VAT area, etc.
For vessels registered abroad, it is a condition for exemption when importing goods from catching or fishing that the goods have not been processed before arrival in Norway.
New § 7-5-11 shall read:
Section 7-5-11. Goods from Svalbard or Jan Mayen and associated waters
No value added tax shall be calculated on the importation of goods manufactured on Svalbard or Jan Mayen and associated waters if the raw material originates there.
New § 7-5-12 shall read:
Section 7-5-12. Foal of a mare that was pregnant when exported from the VAT area
No VAT shall be charged on the importation of foals from mares that were pregnant when exported from the VAT area. It is a condition for exemption that the mare is owned by a person resident or domiciled in Norway.
§ 10-1-2 second and third paragraphs shall read:
| (2) The application must contain a description of the nature of the business activity and must be attached |
| a. | sales document |
| b. | certified declaration if the goods have been entered into the VAT area |
| c. | confirmation from the public authority in the country where the business is run that the applicant has run such a business during the application period, unless such confirmation has been submitted earlier in the same year. |
| (3) If the goods have not been consumed by the trader during the application period and they may be the subject of resale, the application must be accompanied by a declaration and certificate for export in accordance with the goods transport regulations § 5-9-2 third and fourth paragraphs. |
Section 10-4-1 shall read:
An application for a refund is sent to the tax office together with the sales document, declaration and certificate for export as mentioned in § 6-21-1 .
II
The regulation enters into force on 1 January 2023.
Source: lovdata.no
