The obligation to submit to customs documents covering imported goods
An importer shall submit to customs authorities import documents before imported goods are removed from storage at the transporter, placed in a bonded warehouse or removed from a bonded warehouse or a free zone for disposal domestically; the documents shall be submitted to customs no later than 3 months from the date of arrival of the vessel which transported the goods to the country.
Import documents shall be submitted to the director of customs in the customs district where the goods are unloaded from the vessel, unless the goods are transported undeclared to another customs district and arrangements are made for customs treatment there.
Documents that shall be submitted
The following documents shall be submitted with an import declaration, as far as applicable:
- an invoice
- a bill of lading or a transport document issued in connectiond with the transport of the goods; however when there is submitted a bill covering freight charges or a notice from the transporter to the consignee concerning a consignment of goods, and these documents contain the same information as specified in regular bills of lading, a bill of lading need not be sumbitted unless specially requested,
- a bill covering freight charges,
- a certificate of origin when preferential customs treatment is requested in accord-ance with international agreements to which Iceland is a party, unless a declaration of origin has been entered on the invoice,
- other documents concerning the imported goods which are of relevance to their customs treatment, e.g. an import licence when required, a confirmation of an authorization for special customs treatment when such is the case, or other certificates required in special circumstances.
Invoices shall contain the following information:
- name and address of the seller (consignor),
- name and address of the buyer (consignee),
- place and date of issue,
- when the sale took place,
- number of pieces, type of packing, weight, marks and numbers,
- the goods contained in a consignment, type, make and quantity (number, weight or measurements, as the case may be),
- the selling price of individual articles and the currency in which the price is speci-fied,
- terms of payment, payment conditions and delivery conditions, discounts and other deductions and the reasons for granting such discounts or making such deductions.
Originals or copies; edi
An original or a copy of the documents listed above may be submitted to customs, provided that international agreements to which Iceland is a party do not stipulate otherwise.
An importer may submit such import documents which he has received in other forms than in writing, for example by computer media or telecommunications.
If customs authorities deem it necessary, they can always stipulate that an importer must submit an original of the aforementioned documents.