Export declaration from Norway: the proof of export that secures your VAT exemption
All goods leaving the Norwegian customs territory must be declared to Norwegian Customs in TVINN before departure, whatever the value, and whether the goods are sold, on loan or sent as samples. The cleared export declaration is also the documentation that lets you invoice without Norwegian VAT.
EasyToll is approved by Norwegian Customs for electronic declaration in TVINN. Send us the invoice and the export declaration is ready within 2 hours, with the cleared declaration delivered to your accounts.
When is an export declaration required?
An export declaration, called utførselsdeklarasjon in the Norwegian customs regulations, must be lodged for all goods leaving Norway. It identifies the goods by commodity code, value and consignee, and the cleared declaration is the evidence that the goods actually left the country. There is no value threshold to hide behind: unpaid shipments must be declared at a realistic value too.
The VAT-free invoice is not enough
Invoicing without VAT is easy. Keeping the exemption is another matter: it requires that the export can be documented, and the documentation comes from the declaration, not from the invoice.
Sales abroad
Ordinary exports, invoiced without Norwegian VAT. Declared in TVINN before departure.
Temporary export
Machinery on assignment, demo equipment for a trade fair, goods sent for repair. Declared as temporary export so the return is not treated as a new purchase with VAT on the full value.
Returns to a supplier
Complaints and wrong deliveries. A correctly declared export is the basis for a refund of the duty and VAT you paid at import.
Samples and gifts
Declared at their real value. “No commercial value” on the invoice exempts nothing.
The proof of export is your VAT evidence
Sales of goods out of the Norwegian VAT area are exempt from VAT (section 6-21 of the Norwegian VAT Act). That is why you invoice export sales without Norwegian VAT. But the exemption is conditional: it must be documented with the sales document, the declaration and the proof of export (section 6-21-1 of the VAT Regulation). The invoice alone proves nothing.
If the documentation is missing at a tax audit, the Norwegian Tax Administration can assess VAT on the sale after the fact, and a penalty tax of 20 per cent of the advantage comes on top (section 14-5 of the Tax Administration Act). The deadline for reopening an assessment is five years (section 12-6), so a missing proof of export can surface long after the shipments are forgotten. The mistake is almost always the same: the goods left the country, but nobody can show it afterwards.
Export sales of NOK 3 million a year
With documented export
NOK 0 in Norwegian VAT
Without documentation at an audit
risk of a retrospective assessment of up to NOK 600,000 in VAT, plus penalty tax
The proof must exist for every single shipment, not just the big ones. We deliver a cleared export declaration for every consignment, filed in the customer portal and ready for your accounts.
How an export declaration is done
The documents are collected
Commercial invoice or pro forma invoice, packing list and transport document. If you have no invoice, create one for free in the pro forma generator.
Commodity code and value are set
Every item gets its commodity code in the Norwegian customs tariff, with a realistic value and the correct export procedure, including temporary exports and returns.
The declaration is lodged in TVINN before departure
The export declaration must be lodged, and the goods available for inspection, before they leave Norway.
The declaration is cleared
You receive a copy of the cleared declaration. Show it to customs on the way out and ask for the stamp.
The proof goes to your bookkeeping
The declaration and supporting documents are stored in the customer portal for at least five years, ready for your auditor, the Tax Administration or an audit.
Which documents are needed at export?
Commercial invoice or pro forma invoice
With description of the goods, value, currency, Incoterms and consignee. Pro forma when the goods are not sold
Packing list
Packages, weight and contents
Transport document
CMR, bill of lading or waybill
Proof of origin
Statement on origin (up to EUR 6,000), approved exporter status or a EUR.1 certificate stamped by Norwegian Customs, when your customer is to import duty-free
Export licences
Required for certain goods: defence-related and dual-use items, goods to sanctioned countries, cultural objects, waste
Power of attorney
The first time, so we can declare in your name
Digitoll does not apply to exports
Digitoll is Norwegian Customs’ digital advance notification requirement for goods entering Norway. For goods leaving Norway, it is the export declaration in TVINN that applies, whether the goods travel by truck, ferry or air. Mix the two up and it is easy to believe the export has been “reported” when it has only been notified in a system that does not cover that direction. What counts at export is the cleared export declaration.
Proof of origin gives your customer duty-free import
The EU and many other markets charge duty on goods from countries outside their customs unions. Goods of Norwegian origin are imported duty-free under the EEA Agreement and Norway’s free trade agreements, but only when you send the right proof: a statement on origin on the invoice up to EUR 6,000, approved exporter status above that, or a EUR.1 certificate stamped by Norwegian Customs. If you buy in parts from abroad, supplier’s declarations are needed to document the origin. The right proof is often what wins the order: your customer pays zero instead of the full duty rate.
Transit when the goods pass through several countries
If the goods are going through Sweden to Poland or Germany, they are placed under transit (T1) at the border and cleared only at the destination. Transit requires a guarantee and must be discharged correctly, otherwise the claim lands on the guarantor. We open the transit and follow it until it is discharged. Read about transit from Norway.
Export declaration for cars and other vehicles
If you sell a car, boat or machine abroad, it must be export declared like any other goods, and the buyer needs the cleared copy for the import in their own country. For export sales of cars, the Norwegian one-off registration tax (engangsavgift) can also be reclaimed from the Tax Administration for vehicles that meet the conditions, and the export declaration is part of that documentation. We declare the vehicle and give you the papers that buyers and authorities ask for.
Five mistakes that cost money at export
No export declaration
The goods left the country, but the proof does not exist. The VAT exemption can be disallowed at an audit, five years back.
Wrong or missing origin wording
Your customer pays duty unnecessarily, or receives a retrospective claim in their country when the wording does not hold.
“No commercial value” instead of a real value
A wrong value in the declaration is incorrect information, and it helps no one.
Ordinary export instead of temporary export
The equipment comes home, and the re-import is treated as an import with VAT on the full value.
Transit never discharged
The claim for duty and VAT goes to the guarantor. We follow every transit until it is discharged.
Can you lodge the export declaration yourself?
Yes. The requirements are the same as for imports: electronic declaration in TVINN requires a permit from Norwegian Customs, approved software and a test period, plus the correct commodity code, value and procedure for every consignment, and record-keeping for five years. Many exporters choose a customs representative because the proof of export is too important to be left sitting in an inbox: if it is missing, 20 per cent of the invoice amount is at stake.
The declaration must be lodged before the goods leave, and the goods must be available for inspection
What usually goes wrong when you do it yourselfAccess to TVINN requires an application to Norwegian Customs, your own identification number, declaration software with licence and running costs that accrue however few shipments you have, communications set-up and a test period before final approval. That is the investment before you have lodged a single declaration.
At export, it is the missing proof that costs. Without a cleared export declaration, the Norwegian Tax Administration can assess VAT on sales you invoiced VAT-free, five years back, with a 20 per cent penalty tax on top. On the customs side, incorrect information can lead to an administrative fine, and the wrong origin wording can leave your customer with a retrospective claim in their own country.
And some goods do not leave the country at all without a licence: defence-related and dual-use items, goods to sanctioned recipients, cultural objects and waste. Get that wrong and it is not a fine, it is a case.
That is why we always recommend using a customs representative who knows the rules and follows the changes. A customs representative costs a fixed price per declaration. A missing proof of export can cost 20 per cent of the invoice.
Or give us the power of attorney
Send the invoice and we do the rest: commodity code, value, the correct export procedure and a finished declaration in TVINN, with the cleared declaration delivered to your accounts.
Send the invoice and we handle the entire export
Reply within 10 minutes
Always, every day 07 to 23. Otherwise the declaration is free.
Export declaration within 2 hours
Lodged in TVINN before departure, with the cleared proof back to you.
Approved by Norwegian Customs for electronic declaration in TVINN
Direct customs representative in your name, with your power of attorney.
The proof of export to your bookkeeping
Every declaration and every supporting document in the customer portal, ready for the VAT return and your auditor.
Origin that wins orders
Statements on origin, approved exporter status and EUR.1, so your customer avoids duty.
Both sides of the border
Our sister company EasyTull is a registered customs representative with Swedish Customs: exports to Sweden become one case, not two.
Exporting goods from Norway, country by country
Questions and answers about export declarations
Can’t find the answer? Send your question and a customs specialist will reply.
Ask your questionWhat is the difference between an eksportdeklarasjon and an utførselsdeklarasjon?
None. Utførselsdeklarasjon is the term in the Norwegian customs regulations, eksportdeklarasjon is everyday Norwegian, and both translate to export declaration: the customs declaration lodged with Norwegian Customs in TVINN before goods leave Norway.
Is there a form for the export declaration?
Not for businesses: the declaration is lodged electronically in TVINN, either by you with your own permit or by a customs representative. We lodge it within 2 hours after complete documents.
Is there duty on exports from Norway?
Norway charges no duty on goods leaving the country. The duty arises in the destination country, and with the right proof of origin it is often zero for your customer. The VAT question sits on the Norwegian side: the exemption requires documented export.
Do I have to invoice without VAT when exporting?
Sales of goods out of the Norwegian VAT area are exempt from VAT, so you invoice without it. But the exemption must be documented with the sales document, the declaration and the proof of export. Without that, the Norwegian Tax Administration can assess VAT at an audit, up to five years back, with penalty tax on top.
Does Digitoll apply when I export?
No. Digitoll applies to goods entering Norway. For goods leaving Norway, it is the export declaration in TVINN that applies, whatever the means of transport.
What do I need to export a car?
An export declaration with the vehicle’s value and commodity code, which the buyer uses at the import in their country. For export sales, the one-off registration tax can be refunded on certain conditions, and the export declaration is part of that documentation.
What is temporary export?
The procedure for goods that are coming home again: machinery on assignment, trade fair equipment, goods sent for repair. Declared correctly, you avoid VAT when the equipment returns; declared as an ordinary export, the homecoming is treated as an import with VAT on the full value.
Do I need an EORI number to export?
Not on the Norwegian side: here you are identified by your organisation number. EORI is the EU’s registration and is only needed if you yourself act as importer or declarant in the EU, for example with DDP deliveries.
How fast can you deliver?
The export declaration is ready within 2 hours after complete documents, every day 07 to 23. Reply to your enquiry within 10 minutes, or the declaration is free.
What does an export declaration cost?
A fixed price per declaration, quoted in advance, with no lock-in and no set-up fee. If the shipment needs transit or a proof of origin, we tell you before we start.
Send the invoice and a customs specialist replies within 10 minutes
Attach the commercial invoice and the freight booking and you will hear what is required, what it costs and when the export declaration will be lodged. Calling works just as well.
@
info@easytull.com
Send the invoice and transport document
NO
+47 23 65 14 55
Open every day 07 to 23
The proof of export in the customer portal
Ready within 2 hours
Fixed price, no lock-in
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