How can Norwegian Customs know who repaired their boats abroad?

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If some parts look newer or the boat is in a much better shape than expected based on age, they can demand to see invoices and details of where and when the boat was serviced. If you cannot document the boat maintenance history (which might also be desirable or even mandatory for other reasons) or produce invoices for parts and material, that could be enough to initiate a procedure.

It's the way customs enforcement work in other domains too (consider someone travelling with valuable jewelry or clothes that feel new). It doesn't aim at stopping each and every case but mostly at deterrence (and collecting money) and rules of evidence are lighter or even reversed compared to criminal procedures. I don't know about Norway specifically but typically that would mean that they don't have to positively prove (β€œbeyond a reasonable doubt”) that you had work done abroad. It's enough if they prove that is looks likely that work has been done and then demand when and where it was done. It's then up to you to disprove their assumptions.

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