What happens next?

Revised Implementation plan for Digitoll

The transition period for digital reporting, information obligations, and the requirement for declarations no later than at border crossings (Digitoll) is extended until 2026.

Based on input from the fourth Digitoll consultation and dialogue with various industry actors and the Norwegian Logistics and Freight Association (NHO LT), Norwegian Customs has decided to make changes to the implementation plan for Digitoll and the discontinuation of the direct transport scheme. Norwegian Customs recognizes that the implementation process is time- and resource-intensive for businesses and has therefore extended the transition period beyond April 1, 2025. The implementation will also be divided into two phases:

• Phase 1: Requirement for digital compliance with reporting and information obligations, starting February 1, 2026.
• Phase 2: Requirement for declarations no later than at border crossings and the discontinuation of the direct transport scheme starting September 1, 2026.

Until September 1, 2026, referencing goods at border crossings can either be done by providing identification for import declarations or using the goods registration numbers of bonded warehouse holders. The ability to reference goods registration numbers will be made available in Digitoll by November 2024 for early adopters but will be discontinued once Phase 2 is implemented.

It will always be possible—and recommended—to fully use Digitoll by submitting declarations before border crossings and including references to the declaration and chosen customs procedures in shipment notifications.

ICS2

All entities handling and transporting goods from third countries (countries outside the EU's security zone) are affected by ICS2.

• From June 3, 2024, all entities handling and transporting goods from third countries via ship, truck, air freight, mail, express, or rail must use ICS2 for advance notification.
• From December 4, 2024, all entities submitting shipment-level information for sea transport ("house filers") must use ICS2 for advance notification.
• From April 1, 2025, all entities handling and transporting goods from third countries via road and rail must use ICS2 for advance notification.

Reporting and Information

All businesses transporting goods into Norway can use Digitoll/reporting and information.

• Registration in the Central Coordinating Register for Legal Entities with a Norwegian organization number (or NUF number) is required.
• Digital reporting and information obligations apply starting February 1, 2026, as part of the first implementation phase. The purpose of digital submission is to provide Norwegian Customs with an overview of which goods are entering the country, by what means of transport, where, and when. System support for digital delivery is available for all transport modes according to the implementation plan.

Numerous system providers offer integration with Norwegian Customs' API, and self-developed software can also be used.

Declarations

Digitoll/declarations must be used by all entities transporting goods into Norway.

The direct transport scheme will be discontinued on September 1, 2026. The current scheme, which allows goods to be transported directly to recipients and declared up to 10 days after border crossings, will cease on this date. A requirement to submit declarations either before or at border crossings will be introduced to ensure Norwegian Customs receives goods information no later than at the border.

Declarations will continue to be submitted via TVINN and NCTS for transit. Businesses must manage two submission processes: one in TVINN/NCTS and one in Digitoll.

Find the guide for declarations in TVINN here.

Exceptions for using Digitoll

From January 1, 2024, VOEC shipments must be digitally reported to Norwegian Customs before arriving in Norway. The report can be submitted via the digital reporting and information solution (MO). Currently, other shipments are not required to be digitally reported. This creates some challenges for transporters handling both VOEC shipments and other shipments that are not digitally reported.