Can your company achieve line of credit with Norwegian customs?

Credit-worthy companies from some EEA-countries may be granted line of credit by Norwegian customs without security.

Credit granted by Norwegian customs is, in short, an arrangement that gives companies a postponed deadline for payment of customs, vat and other duties accrued upon importation. Customs may request security to grant such credit. Foreign companies have often been requested to provide security, while most Norwegian companies achieve line of credit without security. Due to changes in the tax legislation, also foreign companies shall be granted line of credit in some cases. This applies to companies that fulfill the following conditions:

  • Are considered a credit-worthy company,
  • Are domiciled in an EEA-country, and
  • Norway have an agreement with the country regarding collection of duties

At present Norway have agreements regarding collection of duties with Belgium, Denmark, Finland, France, Iceland, Italy, the Netherlands, Poland, Portugal, Slovenia, Spain, Sweden, Great Britain, Czech Republic and Malta

The changes described above come into effect from the 1st of November 2013.

If you have any questions regarding customs and importation of goods and/or services to Norway, Visma Advokater AS will gladly assist you.

Contact information:

Martin Wikborg, mobile: +47 982 06 242, e-mail
Inger Lise Løvneseth, mobile: +47 41 20 22 99, e-mail



Therese sitt spesialfelt er merverdiavgift, men hun arbeider også med generell forretningsjus. Therese kom til Visma Advokater i 2012 etter tre år i Skatt Øst, hvor hun jobbet i seksjon for merverdiavgift.
Kontakt Therese: