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Skatturinn - Iceland Revenue and Customs Frontpage
Skatturinn - Iceland Revenue and Customs Frontpage

Skatturinn - Iceland Revenue and Customs

Terms of Service for Air Carriers

Information to be provided to Icelandic border control authorities

According to the Icelandic Customs Act, as per the regulation on disclosure of passenger and crew information, as well as the Icelandic Boarder Control act,

  • all undertakings engaged in the transport of passengers and/or goods to and from Iceland,

  • as well as operators, owners and possessors of aircrafts, traveling to and from Iceland

are obligated to provide The Icelandic Directorate of Customs (in case of the Customs Act), and police (in case of the Boarder Control act) with passenger and crew information.

In this case passenger and crew information refers to the information that form Passenger Name Records (PNR) and Advance Passenger Information (API). A detailed list of the requested information can be found in the regulation.

PNR

PNR information shall be transferred for every journey to or from the Icelandic customs territory:

  • 24-48 hours before a scheduled departure

  • as soon as the aircrafts doors have been closed, and it is no longer possible for passengers to embark or disembark the aircraft

  • up on a request from the authorities.

API

API information shall be transferred for every journey to or from the Icelandic customs territory, where the aircraft will cross the external borders of the Schengen Area.

The information shall be transferred

  • as soon as the aircraft doors have been closed, and it is no longer possible for passengers to embark or disembark the aircraft

  • up on a request from the authorities

API information refers to information from the travel documents of passengers. A detailed list of the requested information can, as previously noted, be found in the regulation on disclosure of passenger and crew information.

Where to transfer information?

Generally, all information shall be transferred to the Directorate of Customs electronically, to an electronic receiving system, in a form and template determined by the Directorate. However, in special cases, and upon an approval from the Directorate, the information may be transferred in another way.

In case of violation to provide information

The Directorate of Customs may impose administrative fines undertakings or individuals who are in violation of the duty to provide the aforementioned information.

Further information

For further information on the transfer of data or other matters please contact the Icelandic PIU, piu@piu.is.