Can the carrier lodge the customs declaration in TVINN itself?

The customs declaration is lodged by the declarant or its representative, in practice a customs agent or forwarder acting under the importer's power of attorney. The carrier is responsible for the Digitoll messages about the vehicle and the goods. If one forwarder runs both haulage and clearance, a single party performs both roles.

What happens when the data in Digitoll and TVINN differ?

Customs compares the goods data from the Digitoll messages with the customs declaration. A discrepancy in value, commodity code or number of pieces means the vehicle is directed to inspection and release is withheld until it is clarified. That is why both submissions should be built from one checked invoice and packing list.

What does the Norwegian importer need for clearance in TVINN to be possible?

A Norwegian organisation number, an agreed method of settling import VAT through Skatteetaten, and a power of attorney for the customs agent. For B2B imports the importer settles VAT; consumer sales of low-value goods may go through VOEC, but that is a separate path described in other OTSL articles.

TVINN vs Digitoll: who declares what in Norway

TVINN is the Norwegian Customs (Tolletaten) system for lodging customs declarations, import and export, by declarants and customs agents. Digitoll is the layer of digital notification and disclosure of information about the movement and the goods before the border is crossed. In practice the TVINN declaration is lodged by a customs agent or forwarder on behalf of the importer, while the Digitoll messages about the means of transport and the goods are submitted by the carrier or its representative. Both layers feed on the same invoice and packing list data, so one mistake comes back twice.

How does a customs declaration in TVINN differ from a Digitoll message?

A customs declaration is the formal statement on the basis of which Tolletaten assigns the goods a customs status and calculates the charges: duty, import VAT, excise where relevant. It is lodged in TVINN and answers the question "what, at what value and for whom is entering Norway". A Digitoll message answers a different question: "which vehicle, with what load, arrives at the border when". Its purpose is to let customs assess the risk before arrival and, when the data are complete, let the vehicle through without stopping.

Digitoll therefore does not replace TVINN, and TVINN does not exempt you from Digitoll. Until recently the two steps could be separated in time: the vehicle crossed the border and the customs declaration reached an inland office after arrival. According to the revised implementation plan published by Norwegian Customs (as at 4 September 2026), from 1 March 2027 the customs declaration must be lodged no later than at the moment of crossing, which ends the practice of clearance after arrival. If Tolletaten changes that date, the publication on toll.no prevails.

Who is responsible for what: customs agent, carrier, importer?

The customs agent or forwarder prepares and lodges the TVINN declaration on behalf of the importer under a power of attorney. The carrier or its representative submits the Digitoll messages about the means of transport and the goods, because it is the carrier who knows which vehicle, with which load, arrives at Svinesund or Ørje and when. Tolletaten describes the roles and the required messages on its Digitoll pages, and that is where you check exactly what customs expects.

The importer, the owner of the goods in Norway, needs a Norwegian organisation number. For B2B imports, import VAT is settled through Skatteetaten, while consumer sales of low-value goods may go through VOEC. Without the importer's data the agent cannot lodge a declaration, and without a declaration the carrier has nothing to link the vehicle to in Digitoll. The order is the reverse of intuition: importer first, then documents, and only at the end the truck.

TVINN and Digitoll working together, step by step

The importer provides its data. Norwegian organisation number, method of settling import VAT, contact person. Without these the customs declaration cannot start.
The exporter prepares the documents. Commercial invoice with value, currency, Incoterms and commodity code; packing list matching the invoice; proof of origin if the goods are to benefit from EEA preference.
The customs agent checks the set before departure. Value, origin and commodity code carry over from the invoice into both systems. A correction at this stage costs minutes; at the border it costs a standstill.
The carrier submits the Digitoll messages. Vehicle and goods data reach Tolletaten before the border and are linked to the customs declaration.
The agent lodges the declaration in TVINN. Under the Tolletaten plan, ultimately no later than at the moment of crossing the border.
Customs releases the goods. Once the charges are assessed the goods travel to the consignee, and the importer settles import VAT under Skatteetaten rules.

Definitions

TVINN – the Tolletaten system for lodging customs declarations (import, export) by declarants and customs agents; the expansion and technical details are published on toll.no.
Digitoll – the layer of digital notification and disclosure of information about the movement and the goods before the border is crossed.
VOEC (VAT On E-Commerce) – the Norwegian scheme for collecting VAT on low-value goods sold to consumers; it does not cover B2B imports.
EEA (European Economic Area) – the agreement linking the EU with Norway, Iceland and Liechtenstein; it does not create a customs union, so a customs declaration is required.
Organisation number (organisasjonsnummer) – the identifier of a Norwegian entity in the Brønnøysund register, required from the importer in the customs declaration.

Checklist of data from importer and exporter

The importer's Norwegian organisation number and confirmation of VAT registration if import VAT is settled in the VAT return.
Power of attorney for the customs agent lodging the TVINN declaration.
Commercial invoice and packing list consistent in pieces, weights and values.
Commodity code for every line and country of origin with proof, if the goods are to be duty-free under the EEA agreement.
Vehicle and driver details and the planned border crossing for the Digitoll messages.
Agreement on who pays the import charges: DAP or DDP Incoterms change who the declarant is.

When does this division of roles not apply?

The split "agent in TVINN, carrier in Digitoll" does not apply in every set-up. If one forwarder runs both the haulage and the clearance, a single party performs both roles and is responsible for keeping the data consistent. The scope of the Digitoll messages depends on the type of movement and the means of transport, and who acts as declarant in TVINN depends on the Incoterms: under DDP it is often the seller through a representative in Norway, under DAP the importer. Consumer sales under VOEC follow their own path and most of the steps above do not apply to them, except the Digitoll obligation for the movement itself.

The OTSL role

Errors in invoice and packing list data, value, origin, commodity code, carry over from Digitoll into TVINN, which is why OTSL checks documents before departure, not at the border. One lead forwarder submits the Digitoll messages for the vehicle and prepares the TVINN declaration through our customs agency, and before the first shipment helps establish which registrations your consignee needs. When the B2B route requires a Norwegian number and VAT settlement through Skatteetaten is explained in B2B import to Norway beyond VOEC; the full clearance sequence is in customs clearance for transport to Norway step by step. Unusual cases (DDP, several lines of different origin, restricted goods) are resolved by customs advisory, and the lane as a whole is described on the transport to Norway page.