Norway is NOT a member of the European Union. This means that boats and equipment must be declared to the Customs. Normally you use an ATA-Carnet.
This is the answer from Norwegian Customs when KNS asked:
Boats and equipment and materials for use in the competition:
Each partner has at importation an independent duty to a report to the customs authorities and submit the boat for inspection, cf.. Customs Act § 3-1, ref. § 4-10. The boats have cleared through customs on importation by the production of a customs declaration.
The same applies to the reporting and disclosure obligation and duty to declare for other equipment and material imported separately to use in the event. It granted accordingly no exception for the duty to declare, as there is no legal basis for a dispensation from the duty to declare.
Pursuant to the Customs Act § 6-2 fi rst paragraph d, ref. VAT Act § 7-2 second paragraph, boats, tools and spare parts to be used during the competition, introduce temporary duty- and VAT (equipment and materials used for sports events international character).
Upon the re-export the goods shall be mutatis mutandis as at importation cleared through customs upon presentation of a customs declaration, cf. Customs Act § 4-11.
This can eg. involve timer equipment. Devices must be declared as usual.
The equipment can be imported temporarily exempt from customs duties and value added tax pursuant to the Customs Act § 6-2, first paragraph a, cf. VAT Act § 7-2 second paragraph.
The condition for exemption is that the equipment owned by a person or a company that is domiciled abroad, and that the introduction and use of the importer himself (owner and importer must not necessarily be the same), or under the direction of this, in conjunction with the mission
Norway, ref. Customs Act § 6-2 subsection a, cf. Subsection. By re-export the goods shall be at similarly as at importation cleared through customs upon submission of customs declaration, cf.Customs Act § 4-11, cf.. Customs Regulations § 4-11-1.
Equipment imported by sponsors and not for use in the exercise of the competition, must be treated as any importation and customs clearance in accordance with applicable provisions of the Customs Act.