Import Process for Businesses
When goods are imported into Iceland, there are several steps to complete before they can be collected from the carrier and placed into use or sold to customers.
The exact requirements depend on the type of goods being imported, their origin and whether any permits, certificates or restrictions apply.
Import Preparation
Tariff Classification
Find the tariff classification code for your goods before ordering them. The tariff classification determines which duties and taxes must be paid, whether any import restrictions apply and whether an import permit is required.
Ensure the Correct Tariff Classification
To ensure that goods are classified correctly and to avoid reassessments or corrections after importation, you can apply for a Binding Tariff Information decision.
Import Charges
Goods imported into Iceland are generally subject to duties and taxes. The charges payable depend on the tariff classification of the goods and their country of origin.
Temporary Importation
If goods are brought into Iceland only for a limited period, it may be possible to obtain relief from import duties and taxes.
If you import beverages in single-use containers, you must pay the beverage container recycling fee and submit a recycling fee return in accordance with the applicable rules.
EORI (Economic Operators Registration and Identification) numbers are not used for customs clearance in Iceland.
Trade Sanctions and Restrictive Measures
In some cases, international trade sanctions or restrictive measures may affect who you are permitted to do business with and where goods may be exported. As rules and restrictions can change rapidly, it is important to check the current requirements before importing or exporting goods.
Customs brokers are specialists who facilitate and manage customs clearance procedures for the import and export of goods. They act as intermediaries between their clients and customs authorities. See the list of licensed customs brokers.
Customs Declaration
Businesses importing goods into Iceland must submit a customs declaration to the Iceland Revenue and Customs. This section provides guidance on how to complete and submit a customs declaration, as well as practical information on how to avoid delays in customs clearance.
Submit electronically
If your business regularly imports goods into Iceland and does not use a customs broker, you should apply for authorisation to submit customs declarations electronically to simplify the import process.
Good Arrive in Iceland
Once the goods arrive in Iceland, they are held in storage by the carrier until customs clearance has been completed.
Processing a customs declaration usually takes up to three business days, although it may take longer in some cases.
Common Reasons for Delays
The customs declaration contains errors or the supporting documentation is incomplete.
The shipment has been selected for customs inspection.
Contact your customs broker or check the Customs Portal for information about the status of your shipment.
Customs Control
For more information, see:
Once customs clearance has been completed, the import charges are assessed and become payable.
Once customs clearance has been completed, the Iceland Revenue and Customs Authority will issue authorisation for the release of the goods. The carrier will also be notified that the goods may be delivered to you.
In most cases, you will have a number of free storage days in which to collect the goods. After that period, daily storage charges will apply. Contact the carrier for information about any charges that may apply.
If There Are Delays
If you are unable to collect the goods on time, contact the carrier or warehouse operator as soon as possible. In some cases, an extension may be granted.
If the Goods Are Not Collected
If the goods remain uncollected for an extended period, the warehouse operator or carrier may:
sell the goods to recover outstanding costs
return the goods to the sender
dispose of the goods if they have little or no commercial value
Request a Correction
If you discover an error in a customs declaration after it has been submitted, you may request a correction by filing an application with the Iceland Revenue and Customs Authority.
Corrections Initiated by the Iceland Revenue and Customs
The Iceland Revenue and Customs Authority may reassess import charges if information provided at the time of customs clearance is found to be incorrect or incomplete, for example due to an incorrect tariff classification. If this happens, you will receive a formal notice explaining the proposed reassessment and the reasons for it.
Service provider
Skatturinn - Iceland Revenue and Customs