When goods arrive in Iceland on their way to another country, Iceland is considered a country of transit (transit). The goods are exempt from customs duties in Iceland but must remain under customs supervision for the entire time they are in the country.
Conditions
Transit applies when all three of the following conditions are met:
The goods arrive in Iceland from another country.
The final destination of the goods is not Iceland.
The goods are transferred from the arriving means of transport to the exporting means of transport in Iceland under customs supervision.
If the final destination of any part of the consignment is Iceland, the movement is not considered transit but importation, and the normal import duties and charges apply.
Documentation and Customs Clearance
There are two ways to complete customs clearance for goods in transit. The applicable procedure depends on how the goods are recorded on the cargo manifest:
This is the standard procedure. The carrier or customs broker submits both an import declaration and an export declaration.
Documents
Import declaration E-1.3 and export declaration E-2.3, submitted either by SMT message through Skatturinn’s customs system or in paper form, together with supporting documents.
Commodity Code
Goods in transit are always classified under commodity code 9815.
Supporting Documents
Commercial invoices, permits and other documents required under Articles 28, 29 and 144 of the Customs Act No. 88/2005.
In special cases, it is permitted to use a special form instead of the standard procedure. This applies where goods are recorded only on the import manifest, for example spare parts and ship's stores for vessels engaged in international voyages.
Document
Original Form E-7 submitted directly to Skatturinn together with supporting documents. No SMT message is submitted.
Commodity Code
Goods in transit are always classified under commodity code 9815.
Special Requirement
A customs officer at the relevant customs office shall endorse the document and affix the official stamp, as the goods are not recorded on an export manifest.
This is an exception. As a general rule, consignments must be recorded on both the import and export manifests, cf. Article 4 of Regulation No. 1100/2006.
Animal Products from Outside the EEA
It is prohibited to transfer goods containing animal products originating outside the EEA between storage facilities in Iceland without a permit from the Icelandic Food and Veterinary Authority (MAST).
