We live in a time marked by geopolitical upheavals, where major powers actively use economic instruments, such as tariffs, in their rivalry and to advance their own interests. Businesses must therefore quickly adapt to changes in tariff rates, import duties, and border controls. An effective strategy requires both legal precision and commercial understanding of the entire value chain – from contractual frameworks to practical goods flow.
The customs framework establishes the procedures and requirements for the import and export of goods, and regulates the responsibilities between businesses and customs authorities. The applicable rules are set out in Norwegian legislation, including the Movement of Goods Act, the Customs Duties Act and the Norwegian Customs Tariff, and are based on WTO rules and supplemented by Norway’s free trade agreements. Correct customs handling requires knowledge of the rules on a good's origin, classification and customs value - which are influenced by both national legislation and international trade agreements. Incorrect handling can result in significant financial consequences, cause delays, or trigger enforcement actions by the authorities.
Thommessen provides end-to-end legal advice on customs and trade matters - from strategic planning and contractual structuring to the practical management of regulatory matters with authorities. Our lawyers combine legal expertise with commercial understanding and have extensive experience with customs audits, appeals, and litigation. Through our membership in Lex Mundi - the world’s leading network of independent law firms - and the European Customs Counsel Network (ECCN) - a network of independent law firms specialising in customs and trade law across Europe - we have access to specialist customs and trade expertise in more than 125 countries. This ensures that all stages of your global supply chain are handled in compliance with the applicable laws and regulations.
We can assist with:
- Advice on proper customs handling for imports and exports
- Analysis of the origin, classification and customs value of goods
- Assessment of other import duties and charges that may apply on importation into Norway
- Advice on practical arrangements such as customs warehouses, temporary imports and customs credit accounts to reduce costs and delays
- Optimisation of goods flow and the supply chain to mitigate risk and reduce costs
- Contractual provisions covering customs and trade-related matters, including the use of Incoterms
- Review and due diligence of customs matters in connection with corporate transactions (Customs Due Diligence – CuDD)
- Legal advice and assistance in connection with enquiries, audits, and disputes with customs and tax authorities