Trade with Norway is an opportunity for dynamic growth for many Polish companies, but it also poses significant logistical and bureaucratic challenges. Although Norway cooperates closely with the EU, it remains a third country for customs purposes. How can you efficiently navigate the procedures, avoid delays at ports and settle your taxes correctly? Experts from the POL-AGENT Customs Agency explain.

The most important information for importers and exporters is that, despite close economic relations, the border with Norway remains a customs border. This means that there is a legal obligation to make customs declarations for exports and imports.

In order to understand the principles of this trade, it is necessary to clarify Norway’s legal status:

• EFTA (European Free Trade Association): Norway is a member of the European Free Trade Association. This is a group of countries that have not joined the EU but have created their own free trade area.
• EEA (European Economic Area): A common market comprising the countries of the European Union and three EFTA countries (Norway, Iceland and Liechtenstein).

What does this mean in customs practice? Membership of the EEA ensures the so-called ‘four freedoms’: the free movement of goods, services, capital and persons. Thanks to this, although the border exists, procedures are significantly simplified:

1. Community Transit System (CTS): Norway, as a signatory to the Convention on a common transit procedure, applies the same standards as the EU. This allows goods to be transported under customs supervision on the basis of a T1 document (for goods from outside the EU) or a T2 document (for EU goods transported through third countries).
2. No customs duties on industrial goods: Thanks to the EEA Agreement, most industrial goods originating in Poland or Norway are exempt from customs duties, provided that their origin is properly documented.
3. Harmonisation of regulations: Norway applies most EU directives on technical standards and product safety, which eliminates the need for double certification of goods.

However, it should be remembered that the EEA does not cover the customs union or the common agricultural and fisheries policies. Therefore, agri-food products may still be subject to quotas and specific border controls, which we discuss later in this guide.

When importing goods from Norway, you must take into account the need to pay customs duties and taxes.

• Customs duty: The amount depends on the customs tariff code. Thanks to the Free Trade Agreement (FTA), many goods of Norwegian origin are subject to a 0% rate.
• VAT: Normally payable upon clearance. However, reliable taxpayers may take advantage of Article 33a of the VAT Act, which allows for cashless settlement of tax in the JPK declaration instead of immediate payment to customs authorities.

When importing goods from Norway, you can benefit from preferential customs rates (even 0%) if you can prove that the goods originate from Norway or the EEA (European Economic Area).

The rules for documenting origin depend on the value of the cargo:

• Goods valued at up to EUR 6,000: A legible declaration of origin placed directly on the invoice by the exporter is sufficient.
• Goods valued at over EUR 6,000: An EUR.1 certificate certified by the Norwegian customs authority or an invoice declaration issued by an Authorised Exporter (holding the relevant customs authorisation) is required.

Rules of origin can be complex and vary depending on the type of goods (HS code). You can check the specific requirements and documentation instructions yourself using the interactive ROSA (Rules of Origin Self-Assessment) tool available on the Access2Markets platform.

Customs formalities do not end at the Polish border. In order for goods to be admitted to the Norwegian market, they must be declared in the local TVINN customs system.

We offer our clients full support in this area:

• Coordination of customs clearance in Norway: You don’t have to waste time looking for foreign subcontractors. Thanks to many years of cooperation with reliable partners on the Norwegian side, we organise all import formalities in the TVINN system for you.
• One point of contact: The entire process – from the export declaration in Poland, through T1 transit through Sweden, to final clearance in Norway – is supervised by your team at POL-AGENT.
• Documentation consistency: We ensure that the data in the Polish export system is 100% consistent with the declaration submitted by our partners in Norway, which eliminates the risk of inspections and corrections.

Norway’s membership of the European Economic Area (EEA) means that trade in goods is facilitated by the harmonisation of regulations. Nevertheless, due to its status as a third country, certain restrictions remain in force.

As a customs agency with experience in trade with Norway, we assist in:

1. Verification of HS codes: We check whether your goods are subject to veterinary, sanitary or phytosanitary supervision.
2. Preparation of notifications: We cooperate with inspectorates in ports (Gdansk, Gdynia, Swinoujscie, Szczecin) to ensure that the inspection process runs smoothly.
3. Documentation consulting: We advise you on what entries must be included in commercial documents to avoid rejection of the cargo by border authorities.

Most goods transported to and from Norway are often transported by land (mainly via the Svinesund/Eda border crossings) using ferry connections (e.g. via the ports of Swinoujscie, Gdynia or Gdansk). Synchronisation is key here:

• The correct customs declaration must be ready before the vehicle boards the ferry.
• An error in the documents may result in the set being detained at the port, which generates demurrage costs.

Customs processes require precision and knowledge of current regulations, which are subject to frequent changes. As an AEO (Authorised Economic Operator), we offer our clients:

• Simplified customs procedures (faster release of goods).
• Handling customs guarantees in transit.
• Advice on tariff classification and origin of goods.