In order to prevent this, all parties in the chain have an important task: to ensure that the weights, quantities and Bill of Lading number in the import declaration correspond exactly with the data in the ATO.

It is possible that importers will also have to deal with higher clearance costs. This has to do with the number of lines stated on the B/L. Each line in the B/L will have to be arranged consecutively. This is only possible if this rule is stated in a separate item in the declaration, which results in more items in the declaration. This can be avoided by making agreements with the shipping company on how the containers will be listed on the B/L.

More information on the CVB can also be found at: https://www.voorbereidophetcvb.nl/en/

MND D&S supplied the technology to drill a 4.5 km deep well to generate heat for the Eden site. Cold water is injected downwards, the water absorbs heat from the rock and is then pumped back up to the surface at around 180°C. The water is then used to generate electricity and the heat is provided for the rainforest and Mediterranean biomes, as well as for the offices, kitchens and greenhouses. The complete geothermal power project is scheduled for completion by 2023.

As the UK is not part of the European Customs Union anymore, so-called third country customs formalities were required. Gerlach Czech supported this project on export from Czech declaration side, and will also help on customs formalities in later stages when the drilling rig gets returned and an import declaration for Czechia is needed.

Our Gerlach Czech team, being a leader in customs clearance in the Czech market has already done many complex topics, but this was truly an exciting one: 96 trucks were needed to transport the drilling rig from Czechia to UK.

„We standardly clear large disassembled units for our customers, but the drilling rig for the first time. The trucks have been departing individually or in a small groups already from April on. Each truck had a separate customs declaration“, says Luděk Procházka, Managing Director of Gerlach Czech Republic.

“For those kind of complex customs related topics intensive preparation is essential. We have carefully examined the facts and applied for the necessary permissions from customs authorities in the Czech Republic”, says Luděk Procházka.

“We are very proud to be able to help our customers and to be part of such project. It is quite complex, but also great to be an enabler for customer projects, that work towards a better and sustainable future”, says Taťána Procházková, Head of Marketing and Sales at Gerlach Czech.

In case you need any customs related support in Czech Republic, our team is happy to help you. Contact us now.

The first most important question to ask is whether it is a sale to Norway or in Norway.

Sale to Norway (export sale)

A sale to Norway is considered an export sale and does not trigger any special obligations for the foreign seller, except a customs declaration for export. In this case, the importer is responsible for clearing the goods through customs and paying VAT on the value of the goods. This does not trigger any obligations to register and pay VAT or taxes.

It can also be simple: the customs experts at Gerlach Customs offer customized solutions for e-commerce business requirements through their location in Sweden. For example, they work with Swedish online fashion companies (B2C) and help them with customs formalities when exporting from Sweden and importing to Norway. Gerlach is also able to support companies with efficient returns logistics processes and the new possibilities of the so-called “reverse” Clearance Package.

Contracts with elements of assembly or installation

However, foreign companies should be aware that contracts containing elements of assembly or installation may also have an impact on the VAT treatment of the goods. A typical example would be a supply of goods to Norway where the customer is the registered importer but the seller physically assembles or installs the products on site. In this case, both the assembly/installation services and the goods are subject to VAT as a domestic transaction in Norway.

The goods and services are considered as sales in Norway. For foreign companies, this triggers both registration and reporting obligations in Norway. Also, for contracts that include elements such as maintenance and upgrades as a consequential obligation, these services are also subject to VAT in Norway.

An important exception is services that can be delivered remotely. These may be ancillary services such as installation and software test runs in connection with the delivery of the goods. If these services can be supplied remotely, e.g. from the seller’s offices outside Norway, the seller is not required to register for VAT.

Sale in Norway (domestic supply)

A sale in Norway triggers an obligation to register for VAT if the turnover exceeds NOK 50,000 in a 12-month period.

A sale is usually considered to take place in Norway if the goods are delivered to the buyer’s location. The person who is indicated as the consignee when goods are imported is the debtor. This applies regardless of who actually possesses or will receive the goods. The information on invoices and other receipts has no independent legal significance.

In order not to suffer any economic disadvantages, companies should always get a strong and competent partner on board who is aware of possible pitfalls and can prevent their customers from falling into them. Gerlach Customs provides its clients with full support so that they can concentrate on their core business.

READ FURTHER HERE AS WELL:

Enter the Norwegian market easily with Gerlach Customs

Calculating the customs value

Selling in Norway means that you, as the importer, are also responsible for calculating the customs value.

The customs value is the amount paid or payable for goods abroad, including the cost of transporting them to Norway, insurance, packaging costs and the like.

Royalties and agent commissions are added to the customs value. If you have contributed to the production of the goods abroad, the costs of this must also be added.

The customs value is normally calculated in this way:

Price of the goods
+ insurance (if applicable)
+ costs for packaging and the like
+ fees, royalties and commissions (if applicable)
+ shipping costs
———————–
= customs value

How Gerlach Customs can support you

As you have learned in this article, there are a number of challenges that companies doing business with Norway may encounter. To find the safest and most efficient solution for your company, you should contact Gerlach Sweden. Gerlach’s location in Sweden offers customers throughout Europe the exclusive Clearance Package for Norway: Gerlach Sweden is the all-in-one solution for Swedish export declaration and Norwegian import clearance. The special feature: We offer this service in both directions. Norwegian companies wishing to enter the Swedish or European market can also rely on Gerlach Customs as a single point of contact for all their customs clearance processes and trade routes.

Click here to get more information about the Clearance Package Norway!

The Trade and Cooperation Agreement (TCA) provides for zero tariffs and zero quotas for all goods originating in the UK and the EU that comply with the relevant rules of origin.

However, as the UK has left the Single Market and the Customs Union, customs forms and additional licences, proofs or certificates may be required since January. HM Revenue and Customs (HMRC) estimates that there will be 270 million customs declarations in 2021 (in previous years there were around 55 million customs declarations a year).

5 key points about customs:

1. customs formalities (= declarations) and controls (= border controls) are required since 1 January 2021. To ensure a smooth transport to the UK, it is necessary to declare the goods both in the EU and in the UK. Export and import declaration is required
2. the agreement provides for zero duties and zero quotas for all goods that comply with the relevant rules of origin.
3. import VAT will continue to be levied.
4. additional licences, proofs, certificates are required depending on the goods.
5. an entry or exit summary declaration must be made.

Logistics:

British and European forwarders can continue to cross the English Channel without restrictions. However, in future British companies will only be allowed to unload one load in the EU and pick up a new one. Previously, up to three stops were allowed. The IT systems for border clearance had not been tested until recently, and it is currently apparent that many truck drivers do not have the correct papers with them. As a result, there are more and more long traffic jams at the borders. The British government wants to introduce its border controls only gradually until July.

Automotive:

Imports will remain duty-free, which will protect supply chains and car manufacturers’ sales. Rules of origin are particularly important for the future of the British car industry. Only finished products made up of at least 60 per cent British and European parts will be duty-free. Britain had also wanted to include Japanese parts, as Nissan is the largest manufacturer in the country and the preliminary products for e-cars largely come from Japan. The EU rejected this, but in future e-cars made in Britain will be subject to reduced tariffs.

Level Playing Field:

British and European companies can sue in each other’s courts if they suspect illegal state aid. Governments on both sides can also impose sanctions unilaterally, such as punitive tariffs. London has managed to keep this issue out of the European Court of Justice. The EU has enforced a sanctions mechanism. The same applies to minimum standards in labour and environmental law. If one side suspects a breach of fair competition, it can impose sanctions, which in turn can be challenged before an arbitration court.