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106014
Increase in withheld duties uncovered
statistikk
2013-06-24T10:00:00.000Z
Public sector
en
toll_statres, Norwegian Customs and Excise - StatRes (discontinued), central government performance, border controls, seizures (for example spirits, drugs and foreign currency), economic audits (of customs declarations, subject to special duty and enterprises), collection of taxesCentral government finances , Public sector
false

Norwegian Customs and Excise - StatRes (discontinued)2012

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Increase in withheld duties uncovered

Customs and Excise Administration carries out different types of economic audits in order to ensure proper declaration of customs and excise duties. In 2012, post-clearance audits, checks of declared goods and excise duty declarations uncovered withheld taxes totalling NOK 1.1 billion.

Norwegian Customs and Excise - StatRes
201020112012Change in per cent
2011 - 2012
Input
Own production (mill. NOK)1 4141 5161 5441.8
Contracted man-years adjusted for long term leaves1 7041 7421 739-0.2
Activities and services
Number of border inspections206 482215 837216 9470.5
Checks of excise duty declarations585558557-0.2
Post-clearance audits1 5381 5611 445-7.4
Checks of declared goods183 330174 877177 0861.3
Outcomes
Hits in per cent of border inspections11.611.712.1.
Seized amount
Heroin (gram)83 00011 30335 840217.1
Cigarettes (1000 stk)7 2279 06210 15012.0
Alcoholic beverages (litres)510 281528 983506 619-4.2
Uncovered witheld customs and excise duties (mill. NOK)7306731 08260.9
Collected taxes (mill. NOK)191 846204 256210 0772.8

This amount is significantly higher than in previous years, and is up 60.9 per cent from 2011. The largest increase was from post-clearance audits where corrections in favour of the state amounted to NOK 745 million in 2012; NOK 278 million more than in 2011. Checks of declared goods led to corrections of NOK 327 million; up NOK 124 million from 2011. Single cases affect the results, and the largest calculation in 2012 was the lack of payment of VAT on imported goods totalling NOK 200 million. Overall, 183 serious contraventions were revealed and 30 of the most serious offences were reported to the police.

The number of post-clearance audits has increased each year in the period from 2007-2011, but in 2012 the number went down. A total of 1 445 inspections were carried out in 2012, compared with 1 561 in 2011. A total of 73.7 per cent of the audits revealed errors, and compared with 2011 the detection rate went down by 2 percentage points.

More than 177 000 declarations were inspected in 2012, compared with 175 000 in 2011. The detection rate as a percentage of inspections went down in the period from 2008-2011, but increased in 2012. A total of 33.2 per cent of inspections revealed violations of a varying severity. By comparison, the detection rate in 2011 was 30.8 per cent.

In addition, the agency performed post-clearance audits. As in 2011, almost 560 audits were conducted in 2012. A total of 45.4 per cent of the audits revealed errors, and compared with 2011 the detection rate went down 5.7 percentage points.

NOK 210 billion in collected taxes

Norwegian Customs and Excise collected taxes equal to NOK 210 billion in 2012. Due to higher imports, revenues rose by 2.8 per cent from 2011. The results from tax collection show that a total of 99.84 per cent of determined and overdue claims were paid in 2012. The corresponding figure for 2011 was 99.86 per cent.

Number of seizures increases, fewer serious contraventions uncovered

In order to prevent illegal imports and exports of goods, the agency carries out border inspections of travellers, transport and goods.

Control frequencies and the share of inspections revealing illegal imports and exports of goods were at the same level as in 2011. In 2012, nearly 217 000 border inspections were conducted, compared with 216 000 inspections in 2011. The share of inspections revealing attempted smuggling increased slightly, from 11.7 per cent in 2011 to 12.1 per cent in 2012.

As a result of the border inspections, the agency made 35 900 seizures in 2012. A total of 6 900 cases were reported to the police, 750 of which were considered serious contraventions. Compared with 2011 and 2010, the number of serious contraventions revealed fell somewhat.

The number of drug seizures has increased each year in the period from 2005-2012, but Customs indicate a trend for smaller amounts of drugs in each seizure.

Contracted man-years somewhat down

The number of contracted man-years adjusted for long-term leave was 1 739 in 2012. The amount of man-years has increased in the period from 2005-2011, but in 2012 the number went slightly down. Expenditure on salaries was NOK 1 047 million; an increase of 4.1 per cent from 2011.

In 2012, the agency’s total expenditure was NOK 1 868 million; an increase of 3.9 per cent from 2011. Operating expenditures due to purchases of goods were NOK 497 million; a 2.5 per cent fall from 2011. In addition, the agency had expenditures in transfers and gross acquisition of non-financial assets totalling NOK 243 million and NOK 81 million respectively; an increase of 32.5 per cent and 17.8 per cent from 2011.