The Directorate of Customs is responsible for monitoring the importation, transit and exportation of goods to and from the country, as well as the travelling of vessels and persons and migration of persons.
The Directorate of Customs also has the responsibility of enforcing various measures relating to security and public interest, particularly ensuring safe transport of goods and uncleared goods, as well as the transfer of information in a safe electronic environment.
The Directorate of Customs administers these duties in a way that is suitable for the needs of the economic life and, at the same time, ensures the necessary security of transport and handling of uncleared goods.
Cargo Security relates to the preventive measures taken to secure cargo against all kinds of terrorism and other illegal actions.
According to definition, a customs broker is authorized to act before the customs authorities on behalf of importers and exporters.
The operation of customs brokers is subject to a license. The conditions for a customs broker getting an operating license are bound by law. The conditions board members of a customs brokers association and a day-to-day director have to fulfill are extensive, e.g. they must have good repute, reside in Iceland or another member state of the EEA and may not have been convicted of breaking customs laws.
The service a customs broker provides can be everything from counsel on simple issues regarding the filing of a customs declaration to acting before the customs authorities on behalf of an importer or exporter in filing customs declarations and paying import charges.
A customs port is a place, a seaport or an airport, where vessels may be loaded or unloaded and goods may be stored and cleared through customs without a special permission from the customs authorities.
- 1. In a customs port there shall be adequate facilities for loading and unloading vessels.
- 2. In a customs port there shall be adequate facilities for customs control.
- 3. In a customs port there shall be adequate warehouses, storage areas and other facilities for storing uncleared goods.
The Directorate of Customs grants licenses to operate facilities for storage of uncleared goods. Storage of uncleared goods is authorized in the following facilities: Clearance warehouses of transporters and licensed customs brokers, bonded warehouses, warehouses for duty free supplies, duty free shops and warehouses for their duty free stock, free zones and transit warehouses.
Electronic Customs Clearance
The main purpose of electronic customs clearance is to ensure that trade in goods between Iceland and other countries comes along smoothly, but, at the same time, laws and regulations on trading must be enforced so that illegal goods are not imported to the country.