Norwegian Customs and Excise - StatRes

About the statistics

1. Administrative information

1.1. Name

Norwegian Customs and Excise - StatRes

1.2. Subject group

12.01 - Public finances and social security schemes

1.3. Frequency and timeliness

Annual

1.4. Regional level

National

1.5. Responsible division

270 - Division for External Trade

1.6. Legal authority

The Statistics Act §§ 2-2 and 3-2.

1.7. Legal document(EU)

Not relevant.

1.8. International reporting

Not relevant.

2. Background and purpose

2.1. Purpose and history

Norwegian Customs and Excise is part of StatRes. The object of StatRes is to present statistics on central government input, the results of this input in terms of activities and services, and the outcomes of the input. The purpose of such statistics is to give the general public and the authorities improved knowledge of government activities.

The StatRes project was started in 2005 and the first figures were published in October 2007. StatRes is developed in cooperation with the Ministry of Government Administration and Reform, which also finances parts of the project.

2.2. Users and applications

StatRes’ target group are users of statistics with some knowledge of and interest in central government activities who require on information on resource use, activities, services and outcomes of state activities. Such users could be the general public, the media, politicians, pupils and students. StatRes shall also provide the authorities with information which supplements other information used in the governing of central government activities.

3. Statistics production

3.1. Population

The statistics comprises the entire Norwegian Customs and Excise, which it is divided into a central directorate and six local customs regions.

3.2. Data sources

Input measured in NOK:
Input measured in NOK is based on accounting data transmitted from Norwegian Customs and Excise to the Norwegian Government Agency for Financial Management. The same data is included in the Central Government's fiscal account (St.meld. nr. 3).

Input measured in man-years:
Register-based employment statistics in Statistics Norway are based on individual register data from several registers. Information related to employees and employment is collected from the Register of Employers and Employees (the National Insurance Administration), the End of the Year Certificate Register and the Tax Register (the Directorate of Taxes), and payroll registers. Variables concerning the enterprises, such as industry and institutional sector, are collected from the Central Register of Establishments and Enterprises (BoF). Additional information is collected from registers about persons engaged in job creation programmes, maternity payments and cash benefits for parents (the National Insurance Administration), as well as Statistics Norway’s register on doctor-certified sickness absence. The definition of employment is based on a number of different sources and Statistics Norway has developed a system for common utilization of these sources.

Data regarding activities, services and output:
Figures concerning boarder controls, seizures, economic audits, tax collection and applications are transmitted directly from Norwegian Customs and Excise to Statistics Norway.

3.3. Sampling

The statistic is based on total counting.

3.4. Collection of data

Input measured in NOK:
Data is transmitted electronically from the Norwegian Government Agency for Financial Management to Statistics Norway.

Input measured in man-years:
Extracts from several registers.

Data regarding activities, services and output:
Data is transmitted electronically from Norwegian Customs and Excise to Statistics Norway.

3.5. Control and revision

Input measured in NOK:
Indicators based on accounting data are compared to the corresponding figures in the Central Government's fiscal account.

Input measured in man-years:
For the three most central registers concerning the production of the statistics, the following checks and revision is used: The National Insurance Administration conducts an annual control of the Register of Employers and Employees. Employers using manual reporting, receive lists over all individuals registered with an active employment. Errors are reported to the Social Security offices. Statistics Norway controls that enterprises with more than one establishment have separate numbers for each, and that the employees are registered on the establishment in which they work. This is important in order to ensure correct information about industry and location of the workplace. Statistics Norway also controls the Register of Employees by comparing it with the End of the Year Certificate Register, etc

Data regarding activities, services and output:
Control and revision are carried out by Norwegian Customs and Excise.

3.6. Estimation

Input measured in NOK:
See section 4.1.

Input measured in man-years:
Contracted man-years adjusted for long term leaves is estimated as the number of full-time and part-time jobs calculated as full-time equivalents adjusted for doctor-certified sickness absence and maternity leave. Man-years is estimated as percentage share of ordinary full-time job (37,5 hours per week). The register information about contracted man-years adjusted for long term leaves is collected during a week in November, and it is assumed that this information is representative for the whole year. The estimated number of contracted man-years adjusted for long term leaves will not be identical to the actual number of man-years worked, since the statistics does not capture overtime work, self-reported sickness absence, vacations, and others deviations from contracted man-years than maternity leave and doctor-certified sickness absence.

3.7. Confidentiality

Not relevant.

4. Concepts, variables and classifications

4.1. Definitions of the main concepts and variables

Own production is defined as the sum of compensation of employees, use of goods and services and use of fixed assets. Figures concerning use of fixed assets, i.e. depreciation and opportunity cost, are not available for Norwegian Customs and Excise. Therefore, this element is excluded from own production.

Compensation of employees is defined as the total remuneration payable to the employees, including social security contributions. Reimbursements are subtracted. An estimated amount, due to lack of pension contributions to the Norwegian Public Service Pension Fund, is included in compensation of employees.

Estimated contributions to the Norwegian Public Service Pension Fund. Norwegian Customs and Excise does not contribute directly to the Norwegian Public Service Pension Fund, where its employees are members. These contributions, and contributions on behalf of a number of other government agencies, are covered by a block grant from the Ministry of Government Administration and Reform to the pension fund. To compensate for this, compensation of employees (excluding social security contributions) in Norwegian Customs and Excise are adjusted up 15 per cent.

Transfers comprises current unrequited payments to the private sector.

Net acquisition of non financial capital comprises acquisition less sale of fixed assets such as buildings, machinery and equipment. Net acquisition of land is also included in this category.

Man-years is defined as the number of contracted man-years adjusted for long term leaves, and is estimated as the number of full-time and part-time jobs calculated as full-time equivalents adjusted for doctor-certified sickness absence and maternity leave. Man-years is estimated as percentage share of ordinary full-time job (37,5 hours per week). See point 3.6 Estimation.

Border inspections includes inspections of travellers, conveyances and goods on conveyances. Border controls are carried out in order to prevent illegal importation and exportation of goods.

Border controls with hits comprises every check where illegalities are uncovered.

Serious contraventions in relation to border inspections are smuggling attempts of consignments with value in excess of a certain limit.

Economic audits are a common term used in StatRes for checks of excise duty declarations, post-clearance audits and checks of declared goods.

Checks of excise duty declarations are checks of periodic tax statements reported to Norwegian Customs and Excise from dutiable companies.

Post-clearance audits are accounts audits carried out after a tax assessment.

Checks of declared goods are importation and exportation checks of declared consignments to ensure that they are correctly declared.

Economic audits with hits comprises every check where illegalities are uncovered.

Serious contraventions in relation to economic audits are violations committed with intent or the result of gross negligence. In addition, the tax evasion must excess NOK 40 000.

Taxes collected by Norwegian Customs and Excise are recorded in the Central government's fiscal account. Taxes are divided into four groups: customs duties, value-added tax on imports, motor vehicle taxes and other taxes such as excise on tobacco, alcohol, electric power and emissions of CO2 and NOX.

Control claims are defined as tax claims uncovered as a result of the agency's audits.

4.2. Standard classifications

Input measured in NOK:
Expenditures are classified on the basis of IMF's Government Finance Statistics Manual 2001 (GFSM2001), with few exceptions.

5. Sources of error and uncertainty

5.1. Measurement and processing errors

Input measured in NOK:
Norwegian Customs and Excise keeps accounts according to the Appropriation Regulations of May 26th 2005 and is audited by the Office of the Auditor General. Errors in accounting data are therefore considered to be negligible, but inaccuracies can be a result of data processing by Statistics Norway.

5.2 Non-response errors

Not relevant (total counting).

5.3. Sampling errors

Not relevant (total counting).

5.4. Other sources of error

Input measured in NOK:
StatRes aims at measuring Central government input in NOK. This is not straightforward as Central Government accounting is cash based, not accrual based. The quality of annual input indicators are still considered satisfactory.

6. Comparability and coherence

6.1. Comparability over time and space

Good comparability over time.

6.2. Coherence with other statistics

Norwegian Customs and Excise is part of the Central Government sector in Statistics Norway's National Accounts, and the fiscal account is the sole data source. Some transactions are classified differently in StatRes compared to the National Accounts, but the deviations are insignificant.

7. Availability

7.1. Publications and other links

Norwegian Customs homepage: http://www.toll.no/

7.2. Microdata

Collected data is stored by Division for External Trade, and will only be used for statistical purposes.