Digitoll 2026
Published 10 oktober 2025
The Norwegian Customs Authority is introducing new digital customs procedures in 2026. The purpose of Digitoll is to make cross-border goods flow more efficient and ensure that all required information is available to Customs before the goods arrive at the border.
1 February 2026 – Declaration and Information Obligation (MO)
This marks the first step in the implementation of Digitoll.
The Declaration and Information Obligation (MO) applies to transport operators and involves no specific actions required from importers.
NTEX will ensure that the necessary new processes are implemented in accordance with Customs requirements.
1 September 2026 – End of the Direct Transport Scheme
From this date, the Direct Transport Scheme will be discontinued, meaning that all shipments must be customs cleared before arriving at the border.
This will place greater emphasis on the accuracy and completeness of the commercial invoice provided by the supplier abroad.
It is the importer’s responsibility to ensure that the supplier issues correct documentation.
If the invoice is incomplete or contains errors, the shipment to be stopped or delayed, and additional costs will apply.
Customs requirements for a valid commercial invoice
According to the Norwegian Customs Authority, a compliant commercial invoice must include:
• Name, address, EORI number (for companies in the EU/UK), and VAT number (for Norwegian companies) of both exporter and importer
• Invoice number
• Gross and net weight
• Number of packages (pallets, cartons, IBCs, or other packaging)
• Description of goods
• Commodity code (HS code) and country of origin for each product line
• Value of goods
• Currency
• Incoterms including location
• Country of origin
• Origin declaration, if available
Below you can download an example of a commercial invoice.
For additional details about Digitoll and the Norwegian Customs Authority’s implementation plan, visit:: here
https://www.toll.no/no/bedrift/alt-om-digitoll/dette-er-digitoll
This marks the first step in the implementation of Digitoll.
The Declaration and Information Obligation (MO) applies to transport operators and involves no specific actions required from importers.
NTEX will ensure that the necessary new processes are implemented in accordance with Customs requirements.
1 September 2026 – End of the Direct Transport Scheme
From this date, the Direct Transport Scheme will be discontinued, meaning that all shipments must be customs cleared before arriving at the border.
This will place greater emphasis on the accuracy and completeness of the commercial invoice provided by the supplier abroad.
It is the importer’s responsibility to ensure that the supplier issues correct documentation.
If the invoice is incomplete or contains errors, the shipment to be stopped or delayed, and additional costs will apply.
Customs requirements for a valid commercial invoice
According to the Norwegian Customs Authority, a compliant commercial invoice must include:
• Name, address, EORI number (for companies in the EU/UK), and VAT number (for Norwegian companies) of both exporter and importer
• Invoice number
• Gross and net weight
• Number of packages (pallets, cartons, IBCs, or other packaging)
• Description of goods
• Commodity code (HS code) and country of origin for each product line
• Value of goods
• Currency
• Incoterms including location
• Country of origin
• Origin declaration, if available
Below you can download an example of a commercial invoice.
For additional details about Digitoll and the Norwegian Customs Authority’s implementation plan, visit:: here
https://www.toll.no/no/bedrift/alt-om-digitoll/dette-er-digitoll
Exampel Commericial Invoice
Download
