Regulations concerning importation and exportation of goods (Movement of Goods Regulations)

Chapter 5 Obligations upon exportation and proof of origin

Section 5-1.Exit summary declaration

Section 5-1-1.Exit summary declaration

(1) Exit summary declaration shall be given by electronic message to the customs authorities.
(2) The customs authorities may decide that in cases where the customs authorities’ electronic system for delivering outgoing exit summary declaration or the electronic system of the party submitting an exit summary declaration is out of order, exit summary declaration may be given on paper.
(3) In cases where the necessary safety data has been provided for transit goods in a transit declaration, the data was provided within the time limits for exit summary declaration, and the destination and the customs office of exit are the same, this shall be considered satisfactory exit summary declaration.

Section 5-1-2.Exemption from obligation to give exit summary declaration

The obligation to give exit summary declaration shall not apply to

a.electrical energy
b.good exported by pipeline
c.letters, postcards, letters written in Braille and printed papers that are exempt from duty upon exportation
d.goods forwarded in accordance with the Universal Postal Convention
e.goods pursuant to EEA Agreement, Protocol 10 on Simplification of Inspections and Formalities in Respect of Carriage of Goods, Annex I, Article 19 (e)
f.goods contained in travellers’ luggage for personal use, brought in connection with the journey to or from the customs territory
g.goods covered by an ATA or CPD Carnet
h.goods to or from embassies, consulates, etc. pursuant to the Vienna Conventions on Diplomatic and Consular Relations and the UN Convention on Special Missions
i.weapons and military equipment that are brought into or out of the customs territory by the defence authorities and are for their sole use
j.the following goods exported from the customs territory directly to offshore installations operated by an enterprise established in Norway, the European Union, Switzerland or Liechtenstein:
1.goods that are incorporated in such offshore installations in connection with their construction, repair, maintenance or conversion, and
2.goods that are used to fit or to equip said offshore installations and other provisions used or consumed on the offshore installations.
k.household contents and personal effects, provided the transport is not performed under a transport agreement
l.goods from NATO using Form 302
m.goods transported through the customs territory by vessel or aircraft without stopping in the customs territory
n.a gift sent to a private individual
o.grazing animals
p.temporary exportation of production and broadcasting equipment for radio and television
q.temporary exportation of medical equipment for use with patients awaiting a transplant
r.welfare material as mentioned in Section 4-6-3 (1) (k)
s.goods to Ceuta and Melilla, Heligoland, the Republic of San Marino, Vatican City, the Commune of Livigno and the Swiss customs enclaces Samnaun and Sampuoir
t.goods intended for inclusion, such as parts or accessories for vessels or aircraft, for the operation of engines, machines or other equipment in vessels or aircraft, or foodstuffs or other goods intended for consumption or sale on board a vessel or aircraft
u.goods that remain on board the vessel or aircraft during transport between Norway and the European Union, Switzerland or Liechtenstein when the means of transport has a temporary stop outside of these respective customs territories
v.goods that remain on board a vessel or aircraft that arrives in and will leave the customs territory without such goods being unloaded
w.goods that remain on board a vessel or aircraft that arrives in a port or airport from another place in the customs territory before the means of transport departs from the customs territory
x.goods that are exported to another customs territory, are rejected by the customs authorities in said customs territory and immediately return to the Norwegian customs territory
y.goods on board a vessel or aircraft that is transported between customs territories to Norway, the European Union, Switzerland or Liechtenstein without any stops outside these respective customs territories
z.goods that are imported to the customs territory and that remain in a customs warehouse, a free zone or a free port under the control of the customs authorities until the goods are exported, provided that:
1.the goods are exported within 14 days of importation. The customs authorities may, upon application, extend this time limit.
2.information about the goods has been made available to the customs authorities, and
3.the destination of the goods or the consignee does not change, as far as the carrier is aware.

Section 5-1-3.Responsibility for exit summary declaration

(1) The carrier is responsible for making sure exit summary declaration is given. If a motor vehicle carrying goods is transported on board a vessel, the operator of the motor vehicle is responsible.
(2) If goods are carried by a vessel or aircraft shared by several carriers, the party that issued the consignment note is responsible.

Section 5-1-4.Time limits for exit summary declaration

(1) In the case of exportation of goods by vessel, exit summary declaration shall be given within the following time limits:
a.for goods in containers transported to Greenland, the Faroe Islands and Iceland, as well as ports in the Baltic Sea, North Sea, Black Sea, Mediterranean, Morocco, United Kingdom of Great Britain and Northern Ireland, with the exception of ports in Northern Ireland, and ports in the Channel Islands and Man – at least 2 hours prior to departure from the last port in the customs territory.
b.for other goods in containers – at least 24 hours prior to loading in the port of departure.
c.for transport of non-container cargo – at least 2 hours prior to departure from the last port in the customs territory.
(2) If goods are exported by aircraft, exit summary declaration shall be given no less than 30 minutes prior to departure.
(3) If goods are exported by vehicle, exit summary declaration shall be given no less than 1 hour prior to crossing the border.
(4) If goods are exported on a means of transport that is transported on board another means of transport, the time limit for the active means of transport shall apply. If goods are transferred to another means of transport at the border, the time limit for the means of transport used to transport the goods to the border shall apply.
(5) The time limits for (1) through (4) shall not apply in case of force majeure.

Section 5-1-5.Information in exit summary declaration

The declaration shall include the information specified in Annex 1.

Section 5-1-6.Change of exit summary declaration

The information in an advance notice pursuant to Section 5-1-4 may be changed, unless the customs authorities

a.have given notice that the goods are to be controlled
b.have identified an error or errors in the exit summary declaration
c.have granted permission for onward transport within the customs territory.

Section 5-2.Loading

Section 5-2-1.Placing of goods

In the case of loading of goods not released for free circulation and goods for which relief from or drawback of customs duty is sought, the customs authorities may impose requirements regarding the placing of such goods within the vessel as well as regarding their securing, locking, sealing, etc.

Section 5-3.Obligation to notify upon departure from the customs territory

Section 5-3-1.Obligation to notify upon departure from the customs territory

(1) The person in charge of an aircraft and train that is leaving the customs territory shall notify the customs authorities during service hours, in good time before departure. The person in charge of a vessel shall in good time before departure give such notification electronically to the customs authorities in SafeSeaNet Norway.
(2) The person in charge or someone authorised to act on their behalf, may give notice of departure to the customs authorities by means of advance notification. For means of transport other than vessels, advance notification may be given in the form of a fixed schedule. If departure takes place at a time or place other than stated in the advance notification or fixed schedule, notification of this shall be given.
(3) The person in charge of a pleasure craft shall be exempt from the obligation to give advance notice. It is a condition for such exemption that the vessel is only carrying goods that are exempt from the obligation to declare pursuant to Section 5-9-5.
(4) The person in charge of a naval vessel is exempt from the obligation to notify the customs authorities prior to departure.
(5) The person in charge of a Norwegian fishing vessel and the person in charge of a vessel bound for the Norwegian part of the continental shelf are exempt from the obligation to give notice pursuant to Section 5-3 of the Movement of Goods Act, provided that
a.the vessel only has on board goods released for free circulation, and
b.the vessel will not be calling at a port outside the customs territory.
(6) The person in charge of a small aircraft (an aircraft with a maximum permitted take-off weight not exceeding 5,700 kg and approved for a maximum of 10 passengers), shall give notice to the customs authorities at least four hours prior to departure. Section 2-3-3 (7) on submission and change of itinerary shall apply correspondingly.

Section 5-3-2.Documents upon departure by vessel

(1) When notification is given pursuant to Section 5-3-1, information about the following shall be transferred to the customs authorities in SafeSeaNet Norway:
a.the vessel
b.the cargo
c.the crew’s effects
d.provisions
(2) Section 2-3-2 (2) and (5) on the duty of disclosure of the person in charge shall apply correspondingly to exportation of goods by vessel.
(3) The person in charge of a vessel bound for the Norwegian part of the continental shelf shall be exempt from the obligation to transfer documents as mentioned in subsection (1).

Section 5-4.Presentation of goods for control

Section 5-4-1.Obligation to present means of payment upon exportation

Section 2-4-2 shall apply correspondingly to means of payment exported from the customs territory.

Section 5-4-2.Exemption from obligation to present goods upon exportation

The following goods are exempt from the obligation to present goods, provided the goods may be exported obtaining permission from other authorities:

a.goods exempt from the declaration obligation pursuant to Section 5-9-5
b.gas exported by pipeline
c.electrical energy
d.goods declared pursuant to Section 5-9-4 (2).

Section 5-4-3.Movement of goods across the national borders with Sweden and Finland

Section 2-4-6 shall apply correspondingly to goods imported from the customs territory.

Section 5-4-4.Exemptions from the requirement of movement of goods on roads with an open customs office

Section 2-4-7 applies correspondingly.

Section 5-4-5.Withdrawal of and changes to permission

Section 2-4-8 applies correspondingly.

Section 5-5.Customs treatment of goods exported from the customs territory

Section 5-5-1.Exemption from the requirement of customs clearance prior to exportation

(1) The customs authorities may grant general permission for goods to be exported before being cleared through customs. The customs authorities may limit such exemptions to
a.certain types of goods
b.goods to certain consignees.
(2) Section 2-4-7 (2) through (4) and Section 2-4-8 shall apply correspondingly.

Section 5-6.Declaration of goods

Section 5-6-1.Means of submitting a declaration upon export

(1) Declaration shall be submitted by means of electronic data interchange pursuant to Sections 3-2-2 and 3-2-3, unless declaration may be submitted pursuant to Sections 5-9-4 or 4-6-2. Natural persons are exempt from the requirement of electronic declaration if not otherwise provided.
(2) In special cases, the customs authorities may permit declarations being submitted in another manner than as specified in (1).
(3) The declaration shall be signed by the declarant or the person acting on behalf of declarant. An electronic declaration must always be certified with an with the electronic signature or identification code applicable at the time.
(4) The customs authorities may establish conditions for the connection with and use of systems for electronic transfer of declarations.

Section 5-9.Procedure for export

Section 5-9-1.Information in declarations, etc. in connection with the procedure for export

(1) The declaration shall among other things include information on the following:
a.type of goods, total quantity and value in Norwegian kroner
b.commodity code pursuant to the customs tariff
c.certificate of origin pursuant to Section 5-11-3 (1) (a) or (b), or Section 5-11-8
d.shipping marks, number and quantity of packages
e.terms of delivery, etc.
f.the declarant’s organisation number or national identity number. In special cases, the customs authorities may waive this requirement.
(2) Partial consignments shall include information about the final product of which the partial consignment is a part, agreement or contract number, and, if relevant, case number.
(3) If submitting a fully completed declaration is difficult, a declaration may be submitted with less information (a provisional declaration) when there is a danger to life or health, or it is of major societal or economic significance.
(4) The customs authorities may authorise the exporter to submit a provisional declaration in cases where complete information is not known at the time of exportation and this information will be determined at a later date. Such authorisation is granted in advance for a specific time period and for specific item numbers in the customs tariff.
(5) For submission of a provisional declaration pursuant to subsections (3) and (4), compliance with the following is required:
a.any permits required by other authorities must be obtained, and
b.fields 2, 6, 14, 17a, 29, 31, 44 and 48 in the customs declaration be completed. Field 48 must be completed if customs duty credit is used. Field 33 must be completed if authorisation is given pursuant subsection (3).
(6) It can be set as a condition in the permission pursuant to subsection (4) that the declarant has customs duty credit.
(7) A completed declaration shall be submitted within ten days. An application may be submitted in advance for authorisation to submit a fully completed declaration more than 10 days after submission of the provisional declaration.
(8) The provisions for withdrawal of and changes to authorisations in Section 2-4-8 apply correspondingly for authorisations pursuant to subsection (4).

Section 5-9-2.Presentation of documents, etc. upon exportation

(1) In connection with the procedure for export, all documents issued in connection with the exportation of the goods shall be presented, including
a.invoice issued in connection with sale of the goods,
b.the bill of lading, consignment note or similar freight document issued in connection with transportation of the goods,
c.any permission required from other authorities upon exportation
d.other documents the customs authorities consider necessary, among other things to determine the goods’ origin, classification, weight, quantity and value.
(2) If a declaration is submitted electronically, the obligation to present supporting documents does not apply unless the customs authorities requests it.
(3) The declarant must obtain confirmation of exportation from the carrier.
(4) Confirmation of exportation shall be obtained from the customs authorities in the following cases:
a.if the declarant personally undertakes transportation of the goods to the border
b.if the exportation is carried out using a carrier who is not registered in Norway
c.in the case of exportation of agricultural products where a claim for drawback pursuant to Section 7-1 of the Customs Duty Act will be filed.

Section 5-9-3.Exemption from the requirement of one consignment per declaration

Section 4-1-4 shall apply correspondingly to declarations for the procedure for exportation.

Section 5-9-4.Other types of declaration in connection with exportation

(1) Section 4-1-6 (5) through (7) and (9), and Section 4-6-2 (2) apply correspondingly to declarations upon exportation.
(2) Equipment, including weapons, which is exported temporarily by a Norwegian police authority in connection with callouts or other urgent operations may be declared verbally to the pre-defined point of contact within Norwegian Customs. Norwegian police may similarly declare such equipment on behalf of another state’s police authorities after the end of an operation in Norway.

Section 5-9-5.Exemption from declaration obligation upon exportation

(1) The following goods shall be exempt from the declaration obligation upon exportation
a.luggage for personal use
b.consumables intended for use or sale on board means of transport, with the exception of goods exported from a customs warehouse
c.containers, packaging material and cargo pallets used to transport goods to and from the customs territory, cf. Section 4-1-26
d.goods for border-zone inhabitants, cf. Section 4-1-28
e.goods as mentioned in Section 4-6-4 (1) (a) and(b) and (2) (a) through (f) that are exported temporarily or re-exported after temporary importation
f.goods exported for use in research and meteorology in waters outside the customs territory and in connection with exploration for and exploitation of subsea natural resources on the Norwegian continental shelf
g.other goods with a value up to NOK 5,000 per consignment.
h.goods that have previously been exported from a customs warehouse to the Norwegian part of the continental shelf and have since been returned to the customs warehouse. The exemption applies to goods for use on the Norwegian continental shelf and goods for use on board Norwegian-owned vessels operating on the Norwegian continental shelf. The exemption does not apply to provisions and consumables.
(2) The goods may nevertheless be declared if this is necessary with regard to refund, relief from duty or subsequent duty-free re-importation of the goods. A declaration must always be submitted for
a.goods that are dependent on permission from other authorities
b.goods not released for free circulation that are exported from a customs warehouse.

Section 5-9-6.Obligation to ensure that the goods are brought out of the country

The declarant shall notify the customs authorities immediately if the goods are not brought out of the customs territory. The same applies to any party who receives goods for forwarding. The goods may not be handed over to the declarant until notification is given.

Section 5-9-7.Joint conditions for delivery of goods not released for free circulation to a means of transport, etc. (provisioning)

(1) A permit may be applied to deliver goods not released for free circulation for consumption and sale on board vessels and aircraft that leave the customs territory (provisioning). The same applies to good to installations and devices associated with petroleum operations outside the customs territory. A permit is granted when the goods are cleared for exportation. The customs authorities may require that the quantity of the goods be determined before a declaration is presented.
(2) It is a condition for being issued a permit for provisioning that the means of transport and the goods are in each case being used for a commercial purpose or public service.
(3) The customs authorities may limit the quantity of goods that are permitted for provisioning. In determining such quantities, account shall be taken, among other things, of stores on board, the number of crew members and passengers, the length of the assignment, the size of the means of transport, passenger capacity, area serviced, sealing equipment on board, any residual provisions, etc., whether the vessel services a short route, cf. Section 5-9-10 (4), and agreements with other states. Food, beverage and tobacco products (provisions) for meals or sale to the crew shall ordinarily be limited to such quantities as are presumed will be consumed on board on each trip out and, where applicable, the return trip.
(4) Sale of goods permitted for provisioning on vessels may only take place after the vessel has left the last port in the customs territory. The use and sale of goods permitted for provisioning on aircraft may only take place after the aircraft has left the last airport in the customs territory.
(5) Where the provisioned goods are disposed of in violation of the provisions, the customs authorities may when subsequent applications are made limit the right, or refuse a permit, to engage in provisioning.
(6) Suppliers of goods for provisioning shall satisfy that the purveyance meets the conditions set.

Section 5-9-8.Consumption in the customs territory of supplied provisions on board vessels

(1) Food, beverage and tobacco products (provisions) may be consumed customs duty-free onboard the vessel by crew and passengers.
(2) The following restrictions apply to the consumption of alcoholic beverages and tobacco products on board within the customs territory:
a.for the person in charge of the vessel:
1.400 cigarettes or 400 grams of other tobacco products and 200 cigarette papers, and
2.2 litres of spirits with a maximum alcoholic strength by volume of 60 per cent, or wine.
b.for each crew member:
1.200 cigarettes or 250 grams of other tobacco products and 200 cigarette papers, and
2.1 litres of spirits with a maximum alcoholic strength by volume of 60 per cent, and 1 litre of wine.
c.for each passenger travelling on the vessel out of the customs territory:
1.20 cigarettes or 20 grams of other tobacco products and 20 cigarette papers per day until the passenger disembarks, provided the passenger is 18 years old or older, and
2.1⁄4 litre of spirits with a maximum alcoholic strength by volume of 60 per cent or 1⁄4 litre of wine per day until the passenger disembarks, provided the passenger is 20 years old or older.

These restrictions do not apply to consumption on tourist vessels in cruise services.

(3) Relief from customs duty ceases to apply from the time the vessel is reassigned to domestic traffic or remains in the customs territory for an extended period of time. The vessel may be permitted to operate combined domestic and international services without cessation of the relief from customs duty. Relief from customs duty assumes that sales liable to duty or tax to domestic travellers of provisioned goods does not exceed 5 per cent of the vessel's total sales of these kinds of goods in the course of an accounting year. In the connection with on-board service of food and beverages, the shipping company must have cash register systems that distinguish between sales to domestic travellers and sales to international travellers. Sales to domestic travellers must have customs duty and tax calculated in full. The customs authorities may establish more detailed guidelines for the calculation of duty.

Section 5-9-9.Vessels, etc. – additional conditions for provisioning permits

(1) A permit for the provisioning of vessels, installations and devices is granted provided that the vessel, etc either
a.is bound for a foreign port, Svalbard or Jan Mayen,
b.has an assignment requiring a continuous stay of at least 14 days outside the customs territory,
c.is a fixed installation or a mobile device connected to the offshore petroleum activities that operates outside the customs territory, or
d.is a vessel connected to the offshore petroleum activities that operates outside the customs territory.

If the continuous stay outside the customs territory, in accordance with (b) is less than 14 days, and this is due to force majeure or similar unforeseeable circumstances, this will not result in a lapse of the provisioning permit.

(2) For alcoholic beverages and tobacco products to be consumed or sold to crew, the following restrictions apply:
a.1 litre of alcoholic beverage with an alcoholic strength by volume exceeding 22 per cent and not exceeding 60 per cent per person per week,
b.2 litres of alcoholic beverage with an alcoholic strength by volume exceeding 4.7 per cent and not exceeding 22 per cent per person per week,
c.25 grams of tobacco products per person per day.

A provisioning permit for alcoholic beverages and tobacco products will not be granted to vessels, installations and devices that are subject to subsection (1) (c) and (d). Such a permit may nevertheless be granted if these also are subject to subsection (1 (a) or (b).

Section 5-9-10.Vessels in scheduled services – special provisions for provisioning permits

(1) For vessels in regular scheduled service between ports in Denmark, Sweden, Finland and Norway, provisioning permits are granted subject to the restrictions set out in subsections (2) through (4). These restrictions do not apply to services to the Faroe Islands, Greenland, Svalbard or Jan Mayen.
(2) For service on board, a provisioning permit may only be granted for food and beverages.
(3) For sale on board, a provisioning permit may only be granted for the alcoholic beverages, tobacco products, chocolate and sugar products, perfume, cosmetics and toilet products.
(4) For sale on board on short routes, a permit may only be granted for the provisioning of tobacco products, chocolate and sugar products. The term ‘short routes’ refers to vessel routes between Norwegian ports from Risør in the west to the Swedish border in the east, and Swedish ports from the Norwegian border in the north to Lysekil in the south. The customs authorities may upon application grant a permits for short routes to be provisioned for goods as mentioned in subsection (3). This only applies to vessels in scheduled services between Norwegian ports from Risør in the west to Sandefjord in the east and Swedish ports from Strømstad in the north to Lysekil in the south. A further condition for such permits is that the vessel is on a year-round scheduled service based on a fixed, regular timetable, has the capacity to transport goods and motor vehicles on a substantial scale and that arrangements are made for satisfactory customs control.
(5) The following conditions are imposed for permits for the provisioning of vessels operating on scheduled services:
a.sale pursuant to subsections (3) and (4) may only take place from a kiosk or similar place of sale, and only to passengers with a valid ticket
b.the vendor must mark the tickets so that the passengers are unable to buy more than the quantity that may be imported duty-free pursuant to the applicable provisions for travellers in the countries covered by the service
c.the passengers are apprised by notice posted on board of applicable provisions for travellers in the countries covered by the service
d.separate accounts are kept for goods sold to passengers from a kiosk or similar place of sale, and goods served on board.
(6) For all travellers to Norway, the larger quantity of tobacco and nicotine goods in accordance with Section 4-1-12 (3) may, in accordance with (5) (b), be purchased on board.

Section 5-9-11.Naval vessels on a mission – special provisions for provisioning permits

In regard to naval vessels leaving the customs territory, permits are granted for the provisioning of food, beverage and tobacco products, and toilet articles for the crew's personal use on board during the mission. For alcoholic beverages and tobacco products, the following restrictions apply:

a.beverages of alcohol strength exceeding 4.7 per cent by volume: 0.5 litres per week per person, except in the case of personnel drafted to first-time compulsory military service
b.tobacco products: 25 grams per person per day
c.alcoholic beverages and tobacco products for entertainment purposes in foreign ports: 0.25 litres of beverages of alcoholic strength exceeding 4.7 per cent by volume and 25 grams of tobacco products for each person who, according to the programme, is to attend the individual reception.

Section 5-9-12.Norwegian fishing and trapping vessels – special provisions for provisioning permits

In regard to Norwegian fishing and trapping vessels having an assignment requiring a continuous stay of at least 14 days outside the customs territory, permits are granted for provisioning of food, beverage and tobacco products for the crew's personal use on board. Permits are not granted for the provisioning of alcoholic beverages. Permits for provisioning of tobacco products are restricted to 25 grams per person per day. If the continuous stay outside the customs territory is less than 14 days, and this is due to force majeure or similar unforeseeable circumstances, this will not result in a lapse of the provisioning permit.

Section 5-9-13.Aircraft – additional conditions for provisioning permits

(1) In regard to aircraft, provisioning permits for consumption by and sale to passengers may be granted. A condition is that the aircraft is approved with fixed seating for the carriage of at least seven passengers, and that it departs from an airport with international status.
(2) If the aircraft operates on an international route, provisioning of the following goods for consumption on board or sale may be permitted:
a.alcoholic beverages and tobacco products
b.perfume, cosmetics and toilet articles,
c.small articles for personal use.

In addition, food and other beverages for consumption on board by passengers and crew may also be delivered.

(3) If the aircraft operates a route to Svalbard or Jan Mayen, provisioning of food and beverages for consumption on board may be permitted. Provisioning of chocolate and sugar products, perfume, cosmetics and toilet articles for sale on board may also be permitted.
(4) As a condition for a provisioning permit for goods for sale on board aircraft destined for Denmark, Finland and Sweden, is that the sale must be limited to such quantities as the individual passenger may bring duty-free to the country concerned.

Section 5-9-14.Exportation of goods purchased in a duty-free shop at an airport

Persons intending to travel abroad may purchase goods not released for free circulation at a duty-free shop (tax-free) at an airport. A condition is that the goods are exported.

Section 5-11.Preferential origin

Section 5-11-1.Originating products – free trade agreements

(1) The conditions for considering products as originating in the following free trade agreements, apply as regulations:
1.Agreement on the European Economic Area (EEA Agreement), Protocol 4
2.Convention Establishing the European Free Trade Association (EFTA), Annex A
3.Agreement between Norway and European Economic Community (EEC), Protocol 3
4.EFTA – Albania Free Trade Agreement, Protocol B
5.EFTA – Bosnia-Hercegovina Free Trade Agreement, Article 8, cf. Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin, Annex 1
6.EFTA – Canada Free Trade Agreement, Annex C
7.EFTA – Chile Free Trade Agreement, Annex I
8.EFTA – Colombia Free Trade Agreement, Annex V
9.EFTA – Costa Rica and Panama Free Trade Agreement, Annex I
10.EFTA – Ecuador Free Trade Agreement, Annex I
11.EFTA – Egypt Free Trade Agreement, Protocol B
12.EFTA – Philippines Free Trade Agreement, Annex I
13.EFTA – Georgia Free Trade Agreement, Annex II, cf. Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin, Annex 1
14.EFTA – GCC (Gulf Cooperation Council) Free Trade Agreement, Annex IV
15.Agreement between Norway and Denmark regarding trade between Norway and Greenland, Article 1, cf. Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin, Annex 1
16.EFTA – Hong Kong Free Trade Agreement, Annex IV
17.EFTA – Indonesia Free Trade Agreement, Annex I
18.EFTA – Israel Free Trade Agreement, Protocol B
19.EFTA – Jordan Free Trade Agreement, Protocol B
20.EFTA – Lebanon Free Trade Agreement, Protocol B
21.EFTA – Macedonia Free Trade Agreement, Protocol B
22.EFTA – Morocco Free Trade Agreement, Protocol B
23.EFTA – Mexico Free Trade Agreement, Annex I
24.EFTA – Montenegro Free Trade Agreement Annex VIII
25.EFTA – Peru Free Trade Agreement, Annex V
26.EFTA – PLO Interim Free Trade Agreement on behalf of the Palestinian Authority, Protocol B
27.EFTA – South African Customs Union (SACU) Free Trade Agreement, Annex V
28.EFTA – Serbia Free Trade Agreement, Protocol B
29.EFTA – Singapore Free Trade Agreement, Annex I
30.Norway – United Kingdom Free Trade Agreement, Article 2.15 and Annex I
31.EFTA – South Korea Free Trade Agreement, Annex I
32.EFTA – Tunisia Free Trade Agreement, Protocol B
33.EFTA – Turkey Free Trade Agreement Protocol B, cf. Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin, Annex 1
34.EFTA – Ukraine Free Trade Agreement, Protocol on Rules of Origin
35.Norway – Faroe Islands Free Trade Agreement, Annex 3.
(2) Bilateral agricultural agreements entered into in accordance with the free trade agreements may contain differing rules. In that case, these will take precedence over the provisions in subsection (1). The conditions pursuant to subsection (1) shall also apply to bilateral agreements concerning agricultural goods, insofar as these agreements do not include separate conditions.

Section 5-11-2.Requirements for physical or accounting segregation – free trade agreement

(1) The customs authorities may grant an exporter relaxation from requirements free trade agreements set for materials and originating products with different originating status having to be kept physically segregated, to the extent that the relevant agreement provides for such. The authorisation is granted for each individual production unit.
(2) Authorisation for accounting segregation entails that the exporter can issue proofs of origin for manufactured products corresponding to the quantity of materials with originating status pursuant to Section 5-11-1 which the production unit has available at any time.
(3) Conditions for being granted authorisation for accounting segregation are that:
a.the production entity undertakes working or processing of materials to a larger degree than mentioned in provisions concerning insufficient working or processing in free trade agreements
b.segregated storage will entail major costs or substantial inconveniences in terms of production conditions, product range, etc. at the production entity, and
c.a logistics system and an accounting system ensuring that the customs authorities are able to exercise control exist.
(4) Materials of different originating status must be segregated in separate accounts (accounting segregation). The accounts shall be kept either such that the stock of manufactured products is accounted for when the product is completed, or the stock of manufactured products is accounted for when the proof of origin for the product is issued.
(5) An application for authorisation for accounting segregation must, in addition to information on the conditions described in subsection (3), include information on
a.whether the exporter intends to account for manufactured products originating in connection with production or sale, cf. subsection (4)
b.whether the production entity intends to apply the tolerance rule in the free trade agreements.
(6) Supporting documentation of the information in the accounts in respect of accounting segregation shall be retained as provided in Sections 7-5-1 through 7-5-2.
(7) Section 2-4-8 shall apply correspondingly to withdrawal of and changes to the authorisation.

Section 5-11-3.Proof of origin upon exportation – free trade agreement

(1) Upon exportation, the exporter may, pursuant to the provisions in the relevant free trade agreement, issue the following documentation of the product’s origin:
a.movement certificate (EUR.1 or EUR-MED), cf. subsections (2) through (5),
b.a declaration of origin (including EUR-MED declaration of origin), cf. subsection (6),
c.a supplier’s declaration where non-originating materials from the exporter may be used as materials in further processing in the country of import, in line with materials from the country of import (full cumulation)
d.a declaration of origin using customs declaration CN22 or CN23 for small consignments exported by post, cf. Section 4-1-4 (a) of the Customs Duty Regulations.
(2) A movement certificate EUR.1 or EUR-MED is issued by the exporter and endorsed by the customs authorities prior to exportation. The customs authorities’ endorsement can be electronic.
(3) A movement certificate may be issued after the product is exported, provided
a.the certificate was not issued on the date of exportation because of error, unintended negligence or because of special circumstances, or
b.an issued movement certificate was not accepted upon importation for technical reasons.
(4) The customs authorities may, upon application, and to the extent stipulated in the relevant free trade agreement, issue a duplicate in the event of theft, loss or destruction of a movement certificate. The duplicate shall be marked with the date on which the original movement certificate was issued and shall be valid from the same date.
(5) If originating products are under the customs authorities’ control, the original movement certificate may be replaced by one or more movement certificates, provided all or some of these products are to be forwarded elsewhere in Norway or to a country that is a party to the free trade agreement concerned. The movement certificate must be endorsed by the customs authorities.
(6) The declaration of origin is added to the invoice or any other commercial document that identifies the exporter and the product. The declaration of origin must be signed by the exporter or a person authorised by the exporter, unless the exporter is authorised to issue declarations of origin without a signature in accordance with Section 5-11-4. A declaration of origin may be issued after exportation, provided that this declaration is presented to the country of import no later than three years after the date of importation of the products it refers to, unless the free-trade agreement stipulates a different time limit.

Section 5-11-4.Approved exporter – free trade agreement

(1) The customs authorities may grant an exporter a general authorisation to issue declarations of origin, cf. Section 5-11-3 (1) (b), based on the conditions stipulated in the relevant customs preference arrangement (approved exporter). The authorisation may include exemptions from the signature requirement, cf. Section 5-11-3 (6). Declarations of origin issued in accordance with the authorisation must be endorsed with the customs authorities' authorisation number.
(2) Authorisation may be granted on the following conditions:
a.the application must be submitted using Form RD 0003
b.possible conditions in the relevant preference arrangement must be met
c.the applicant must document knowledge of relevant rules of origin
d.the conditions of Section 2-4-7 (2) must be met.
(3) Section 2-4-8 shall apply correspondingly to withdrawal of and changes to the authorisation.

Section 5-11-5.National supplier's declaration – free trade agreement

(1) A supplier of products or materials to an exporter who will issue a proof of origin, may issue a national supplier's declaration for the originating status for the individual delivery of goods. The declaration must be added to or enclosed with an invoice or any other commercial document. The supplier's declaration shall have the following wording:

«The supplier of the products/materials covered by this document declares that, except where otherwise clearly indicated, these products/materials are of Norwegian preferential origin», or alternatively «...EEA preferential origin».

The alternative EEA preferential origin shall be used if the product originates in accordance with the EEA Agreement. In the delivery of a product originating in other contracting countries, the respective country shall be stated as the country of origin.

(2) If the working or processing is not sufficient to achieve originating status, the supplier may issue a national declaration indicating what working or processing has been undertaken, or any value added by such working or processing.
(3) For products or materials mentioned in subsection (1) or (2), the supplier may issue a supplier's declaration covering several consignments of the same type of goods, provided the supplier regularly supplies goods subject to the same processing to a particular customer.
(4) A Norwegian supplier of non-originating materials may, to the extent to which this is stipulated in a free trade agreement, issue a supplier's declaration to a foreign recipient. The declaration must show the working or processing of the goods that has been undertaken by the supplier, as well as any value added by such working or processing. The same applies to foreign suppliers in countries with which Norway has a free trade agreement. In the case of goods to be exported within the EEA area, a supplier's declaration that covers multiple consignments of the same type of goods may be issued, provided the supplier regularly sells goods subject to the same processing to a particular customer.
(5) Declarations pursuant to subsections (1) through (4) shall be signed by the supplier or a person authorised by the supplier. The customs authorities may, upon application, waive the signature requirement on the same conditions as for approved exporters, cf. Section 5-11-4 (2) (b) through (d). The customs authorities can require that a Norwegian supplier presents further documentation of origin, cf. Section 5-11-1, or for the working or processing that has occurred.

Section 5-11-6.Retention of documentation of origin – free trade agreement

The retention obligation in Sections 7-5-1 and 7-5-2applies correspondingly to

a.exporters who issue a movement certificate EUR.1 or EUR-MED, a declaration of origin or a supplier’s declaration pursuant to Section 5-11-3
b.suppliers who issue a supplier's declaration pursuant to Section 5-11-5.

Section 5-11-7.Proof of origin when forwarding a product of GSP origin

(1) A re-consignor of goods of GSP origin may issue a replacement statement on origin if
a.the re-consignor is registered in the electronic system for exporters’ self-certification of origin – the REX system – regardless of the value of the originating products in the original shipment,
b.the origin is documented through origin documentation as mentioned in Section 4-1-18 (2) (a) or (b) of the Customs Duty Regulations, and
c.the product in Norway has not been subject to change, transformation or any other treatments outside those permitted in Section 4-1-15 (1) through (3) of the Customs Duty Regulations.
(2) The re-consignor shall indicate the following on each replacement statement on origin:
a.all particulars of the re-consigned products taken from the initial statement on origin
b.the date on which the original statement on origin was made out
c.the particulars of the initial statement on origin, including, where appropriate, information about cumulation applied to the goods covered by the statement on origin
d.the name, address and their registered exporter number
e.the name and address of the consignee in the European Union or in Switzerland
f.the date and place of making out of the statement on origin.
(3) Each replacement statement on origin shall be marked with «Replacement statement» or «Attestation de remplacement».
(4) A replacement statement on origin is valid for 12 months from the date of issue.
(5) The replacement statements on origin shall be issued in English or French.
(6) The re-consignor shall indicate the following on the initial statement on origin:
a.the date of issue for the replacement statement on origin, as well as the quantity of goods it covers,
b.the name and address of the re-consignor,
c.the name and address of the consignee in the European Union or in Switzerland.
(7) The initial statements on origin and copies of the replacement statements on origin shall be kept by the re-consignor for at least three years from the end of the calendar year in which the replacement proofs of origin were issued.

Section 5-11-8.Proof of origin upon exportation of products of Norwegian origin to a GSP country

(1) Where products of Norwegian origin are exported to a GSP country for working or processing, a statement on origin may be issued for any subsequent importation of the manufactured products to Norway, the European Union or Switzerland. The origin is decided according to the rules that follow from Sections 4-1-7 through 4-1-14 of the Customs Duty Regulations. If the manufactured products are sent from the GSP country to the European Union or Switzerland, this does not apply to the exportation of goods covered by chapters 1 through 24 of the Customs Tariff.
(2) A statement on origin may be issued where
a.the exporter is registered in REX, cf. Section 5-11-7 (1) (a), or
b.the value of the originating products in the consignment does not exceed EUR 6,000.
(3) The customs authorities may require that the exporter present documentation that the product for which the proof of origin has been issued, is an originating product; cf. Section 4-1-7 through 4-1-14 of the Customs Duty Regulations.

Section 5-12.Non-preferential origin

Section 5-12-1.Originating products – definitions

(1) The following products are considered to have non-preferential origin:
a.products originating in Norway, cf. Section 5-12-2
b.products originating in another country, cf. Section 5-12-3.
(2) Product means the product that is manufactured, even if it is intended for later use in another manufacturing process.

Section 5-12-2.Products originating in Norway

(1) The following products are considered as originating in Norway:
a.products wholly obtained in Norway, cf. Section 5-12-4
b.products that are sufficiently worked or processed in Norway, cf. Sections 5-12-5 and 5-12-6, containing materials not wholly obtained here.
(2) Manufacture means all forms of working or processing, including assembly and installation or special processes.
(3) Materials mean any ingredient, raw material, component or part, etc., used in the manufacture of the product.

Section 5-12-3.Products originating in another country

(1) The following products are considered as originating in another country:
a.Products wholly obtained in that country. Section 5-12-4 shall apply correspondingly,
b.Products that are sufficiently worked or processed in that country, containing materials that have not been wholly obtained there. Sections 5-12-5 and 5-12-6 shall apply correspondingly.
(2) If more than one country has been involved in the manufacture of a product, the country of origin shall be the country where the final significant and financially justified working or processing takes place, and which results in the manufacture of a new product, or which represents an important step in the manufacture of a product.

Section 5-12-4.Products wholly obtained

The following products are considered to be wholly obtained in Norway:

a.mineral products that are extracted in Norway
b.vegetable products that are harvested in Norway
c.live animals born and raised in Norway
d.products from live animals that are raised in Norway and products from hunting, fishing and trapping in Norway
e.products from fishing and trapping and other products that are taken from the sea outside of Norway's territorial waters by vessels that are registered in Norway or in the Norwegian Ship Register and that sail under the Norwegian flag
f.products that are produced aboard factory ships from products as mentioned in (e), and which originate in Norway, provided that these factory ships are registered in Norway or in the Norwegian Ship Register and sail under the Norwegian flag,
g.products extracted from the seabed or below the seabed outside the country's territorial waters, provided that Norway has exclusive exploitation rights to exploit this ocean floor or ocean subfloor,
h.waste and scrap resulting from manufacturing operations conducted in Norway and used articles, provided these are collected in Norway and are only fit for the recovery of raw materials, including used tyres only suitable for retreading or for use as waste,
i.products that are produced in Norway exclusively from materials referred to in (a) through (h), or by-products of these in each step of production.

Section 5-12-5.Sufficient working or processing

(1) For live animals referred to in chapter 1 of the Customs Tariff, the country of origin is the country where the animal was born. A product falling within chapters 2 through 97 of the Customs Tariff is considered to be sufficiently worked or processed when
a.the value of the materials does not exceed 50 per cent of the finished product's ex-works price,
b.production in which all used materials change subheadings in the Harmonized System, or
c.the product is only supplied with software to make it operational, and the value of the materials does not exceed 30 per cent of the finished product's ex-works price.
(2) Non-originating materials that do not change subheadings in the Customs Tariff may still be used, provided that their total value does not exceed 30 per cent of the product's ex-works price.
(3) If an originating product is used as a material in the manufacturing of a new product, non-originating materials used in the manufacturing of the first-mentioned product shall not be taken into account.
(4) Value of the materials means the customs value on the date of importation of any non-originating materials used, or if this is not known or cannot be proven, the first price that can be proven as having been paid for the materials in Norway.
(5) The term ‘ex-works price’ refers to the price that shall be paid for the product ex-works to the producer in the enterprise where the most recent working or processing has taken place, provided that this price includes the value of all employed materials, minus any Norwegian taxes that are or may be refunded when the produced product is exported.

Section 5-12-6.Insufficient working or processing

(1) The following shall be considered insufficient working or processing in Norway even in cases where the conditions of Section 5-12-5 are met:
a.treatment intended to preserve the product in its original condition during transport or storage
b.breaking-up or assembly of packages
c.washing, cleaning, removal of dust, oxide, oil, paint or other coverings
d.ironing or pressing of textiles
e.simple painting and polishing operations
f.husking, partial or total bleaching, polishing and glazing of cereals and rice
g.sifting, screening, making-up, sorting, classifying, grading, matching (including the making-up of assortments or sets of goods)
h.simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards, and all other simple packaging operations
i.affixing or printing marks, labels, logos or other similar distinguishing signs on products or their packaging
j.simple mixing of products, also of different kinds
k.simple assembly of parts of articles to constitute a complete article or disassembly of products into parts
l.combination of two or more of the treatments specified in (a) through (k).
(2) ‘Simple’ in subsection (1) means treatment that does not require special knowledge, machines, apparatuses or equipment specially produced or installed to perform the treatment.
(3) In determining whether the working or processing undergone by the product shall be considered to be insufficient for the purpose of sub-section (1), all treatments carried out on a given product shall be assessed collectively.
(4) Subsections (1) through (3) do not apply to products that are subject to Section 5-12-5 (1) (c).

Section 5-12-7.Unit of qualification

(1) When applying the provisions of Sections 5-12-1 through 5-12-15, the unit of qualification shall be the specific product that gives the product its character when determining classification in accordance with the Harmonized System. It provides that
a.where a product that consists of a group or collection of articles is classified under a single heading in the Harmonized System, the whole constitutes the unit of qualification, and
b.when a consignment consists of a number of like products which are classified under the same heading in the Harmonized System, each individual product shall be assessed individually when applying the provisions in these regulations.
(2) When packaging is included together with the product in the classification in accordance with General Rules of Interpretative 5 in the Harmonized System, it shall also be included in the determination of originating status.

Section 5-12-8.Accessories, spare parts and tools

Accessories, spare parts and tools that are dispatched together with a piece of equipment, machine, apparatus or means of transport, that is standard equipment and included in the price, or which is not invoiced separately, shall be regarded as one unit together with the relevant piece of equipment, machine, apparatus or means of transport.

Section 5-12-9.Neutral elements

(1) To determine whether a product is an originating product, it is not necessary to establish the origin of the following elements that may be used in the manufacture of the product:
a.energy and fuel
b.plant and equipment
c.machines and tools
d.any goods that do not enter into and are not intended to enter into the final product or the final composition of the product.
(2) Goods mean any items that are treated as goods pursuant to the Customs Tariff.

Section 5-12-10.Working or processing of products abroad before exportation from Norway

(1) Products originating in Norway that are worked or processed abroad maintain their originating status if
a.the working or processing abroad has not given the product a total added value exceeding 50 per cent of the product's ex-works price,
b.the product is not supplied with non-originating materials during working or processing that exceed the percentage stipulated in Section 5-12-5, and
c.it can be documented that the product that is re-imported, was previously exported from Norway.
(2) Products that are not granted Norwegian origin, will retain their origin in another country.

Section 5-12-11.Issuing a national proof of origin (Certificate of Origin) upon exportation

(1) A national proof of origin shall be completed and signed by the exporter or other authorised person. The requirement for signature may be waived if electronic completion and submission of the form are permitted.
(2) The national proof of origin shall generally be completed in Norwegian or English.
(3) The proof of origin is endorsed by the customs authorities or chamber of commerce. The endorsing body can require translation if the proof of origin or background documents presented are issued in a language other than Norwegian or English. The exporter is liable for the translation costs. The customs authorities or the chamber of commerce may, upon application, endorse a duplicate.
(4) The national proof of origin does not provide a basis for preferential tariff treatment.

Section 5-12-12.Duty of Confidentiality

The duty of confidentiality, as laid down in Section 7-10 of the Movement of Goods Act, applies correspondingly for any person who has or has had a position of trust, appointment or assignment relating to the endorsement of proofs of origin.

Section 5-12-13.Supplier's declaration

(1) A Norwegian supplier of originating products or materials may issue a supplier's declaration of originating status to the exporter.
(2) If the working or processing is not sufficient to achieve originating status, the supplier may issue a declaration showing what working or processing has been undertaken, or any value added by such working or processing.
(3) Declarations pursuant to subsections (1) and (2) shall be signed by the supplier or a person authorised by the supplier. The customs authorities may, upon application, waive the signature requirement on the same conditions as for approved exporters, cf. Section 5-12-4 (2) (b) through (d). The customs authorities can require that a Norwegian supplier presents further documentation of origin, cf. Section 5-12-1, or for the working or processing that has taken place, cf. Subsection 2.

Section 5-12-14.Verification of proof of origin

In connection with endorsement, the chambers of commerce may control that the proof of origin is genuine and in accordance with the application form and accompanying supporting documents.