Commercial equipment may be temporarily imported into Norway without having to pay customs duties or other import taxes, cf. Section 4-6-3, first paragraph, letter a, of the Movement of Goods Regulations. The condition for the exemption is that the equipment is owned by a person or company resident abroad, and that the equipment is imported and used by the importer himself, or under the direction of the importer, in connection with the assignment in Norway, cf. Section 4-6-3, first paragraph, letter a, cf. the Movement of Goods Regulations, Section 4-6-3, first paragraph, letter a, cf. second paragraph. There is no requirement that the owner and importer must be the same player.
As a general rule, security must be provided for the temporary import of occupational equipment with a value of more than NOK 10,000.
The Norwegian organiser of the sports event can apply to Norwegian Customs for an exemption from the requirement that security must be provided for any professional equipment that is to be imported temporarily for use in connection with the sports event (see above for more information on the exemption granted to the Norwegian Football Association).
When such permission has been granted to the organiser, carriers who are to transport such professional equipment can either present a copy of the organiser's permit to Norwegian Customs' personnel at the border, or state the document's document number: 26/13860-5. Similarly, freight forwarders, who are to declare the occupational equipment in question, may state the document number of the permit granted to the organiser.