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Customs Duty Regulations
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Regulations concerning customs duty (Customs Duty Regulations)

Date	FOR-2022-10-27-1938
Ministry	Ministry of Finance
Entry into force	01.01.2023
Last consolidated	FOR-2024-03-25-531 from 01.04.2024
Abbreviated title	Customs Duty Regulations
Original title	Forskrift om tollavgift (tollavgiftsforskriften)

Amendment Regulations incorporated in this text: This translation was published by Lovdata on 23 January 2023 and the first version of the regulation included amendments from Regulation 2 December 2022 No. 2080 (in force 1 January 2023).

Amendment Regulations incorporated in this text:
Regulation 25 March 2024 No. 531 (in force 1 April 2024).

This is an unofficial translation of the Norwegian version of the Regulation and is provided for information purposes only. Legal authenticity remains with the Norwegian version as published in Norsk Lovtidend. In the event of any discrepancy, the Norwegian version shall prevail.

The translation is provided by The Norwegian Customs.

Chapter 2 Obligation to calculate customs duty

Section 2-4-1.The shipping company's joint liability for customs duty

Where the disposal of brought provisions fails to comply with Section 7-5-1 of the VAT Regulations, the shipping company is jointly liable for customs duty.

Section 2-7.Customs duties in respect of goods forwarded in accordance with international treaties on the simplification of customs processes

Section 2-7-1.Goods forwarded in accordance with international treaties on the simplification of customs processes

The following conventional provisions shall apply as regulations, with the reservations made pursuant to the conventions:

a.	Common Transit Procedure Convention (Convention 20 May 1987 No. 1 on a Common Transit Procedure) Annex I, Articles 112 through 118

b.	TIR Convention (Customs Convention of 14 November 1975 No. 1 on the International Transport of Goods under cover of TIR Carnets) Articles 6 through 11, with appurtenant annexes.

c.	ATA Convention (Customs Convention of 6 December 1961 on the A.T.A. carnet for the temporary admission of goods) Articles 6 through 8

Chapter 3 Rates and basis for calculation of customs duty

Section 3-1.Customs duty rates – customs tariff

Section 3-1-1.Publication of rates

Rates set pursuant to Section 3-1 shall be published in accordance with the regulations on classification of goods (Customs Tariff).

Section 3-1-2.Preferential tariff treatment covered by the GSP scheme

(1) A product from a GSP country may be granted preferential customs duty under the GSP scheme if

a.	the product originates in a GSP country, cf. Sections 4-17 through 4-1-14,

b.	the requirement for non-manipulation has been met, cf. Sections 4-1-15 and 4-1-16, and

c.	the origin is documented, cf. Sections 4-1-18 and 4-1-19.

(2) Within the GSP scheme, the following categories of countries and areas each have their own scheme of preferential tariff treatment in accordance with the OECD DAC list, cf. sub-sections 3 and 4:

a.	least developed countries and other low-income countries with populations of less than 75 million

b.	lower middle-income countries with a population of less than 75 million

c.	other countries on the OECD DAC list.

(3) For changes in income classification, the following transitional schemes shall apply:

For countries moved to a higher income category upon revision of the list, the preferential customs duty shall only be updated once the country has been listed in the higher category of income after two revisions. The preferential customs duty for the higher category shall be implemented from the year following the revision.

b.	For countries moved to a lower income category, the preferential customs duty for the lower category shall be implemented from the year following the revision.

c.	If a country graduates from the list, the country shall lose its GSP status from the year following the revision.

(4) The countries and areas covered by the respective scheme are listed in Annex 1.

Section 3-1-3.Quota-regulated preferential customs duty for meat, etc.

(1) Customs authorities may grant quota-regulated preferential customs duty on meat from Botswana, Namibia, Eswatini and GSP countries.

(2) In order to qualify for quota-regulated preferential customs duty, the customs duty quota must be available at the time the goods are cleared for free circulation. Quota-regulated preferential customs duty for the products in question shall apply until the stipulated customs duty quota, as granted by the Storting [the Norwegian Parliament], has been filled. Quotas are issued on a first come, first served basis.

(3) Quota-regulated preferential customs duty shall be specified in the customs duty notice, cf. Section 9-2 of the Customs Duty Act, or within three years from the goods being cleared for free circulation, cf. Section 9-4 of the Customs Duty Act.

Section 3-1-4.Conditions for authorities in the GSP country

Conditions for preferential tariff treatment are that the GSP country

has notified the authorities in Norway, the European Union or Switzerland of the name and address of the authorities who are responsible for verification of the proof of origin, and the name and address of the authorities who are responsible for registering exporters in the Registered Exporter system (REX),

b.	has representatives who have undergone sufficient training in REX,

c.	has assigned local administrators who have been granted rights to register local users of REX by authorities in Norway, the European Union or Switzerland, and

d.	assists Norwegian customs authorities in controlling proofs of origin.

Section 3-1-5.Quota-regulated preferential customs duty for agricultural products from the EU

(1) Customs authorities may grant relief from or reduction in customs duty on the following kinds of products for specified quantities or values (quota-regulated preferential customs duty) in accordance with the bilateral agreement on agricultural products between Norway and the European Union:

a.	cuttings without roots, for use in horticulture

b.	certain flowering pot plants

c.	green pot plants

d.	grass on rolls or in sheets (lawn).

(2) In order to qualify for quota-regulated preferential customs duty, the quota must be available at the time the goods are cleared for free circulation. Quota-regulated preferential customs duty for the products in question shall apply until the stipulated customs duty quota, as granted by the Storting [the Norwegian Parliament], has been filled. Quotas are issued on a first come, first served basis.

(4) Any person who returns a consignment of goods approved for quota-regulated preferential customs duty must immediately notify customs authorities of the return.

Section 3-3.Basis for calculating custom duty

Section 3-3-1.Weight of foodstuffs immersed in liquid

When declaring foodstuffs immersed in liquid, including brine, oil and sulphur water, the weight of the liquid shall also be included in the net weight of the goods.

Section 3-4.Basis of calculation for goods that are re-imported after processing or repair, etc. (outward processing)

Section 3-4-1.Basis of calculation for agricultural goods that are re-imported after processing abroad

In the case of agricultural goods re-imported after processing abroad, customs duty shall be payable in accordance with provision of 1. June 2007 nr. 580 about custom duty reductions for agricultural goods which are re-imported after processing abroad.

Section 3-4-2.Extension on the time-limit for re-importation

In the case of re-importation of industrial goods, customs authorities may, on application, extend the time limit laid down by Section 3-4 (2) (a) of the Customs Duty Act. There must be a specific need for the extension. The time limit may be extended for one year at a time.

Section 3-4-3.Exemption from condition of re-importation by the same natural person or legal entity

In the case of re-importation of industrial goods, customs authorities may grant exemptions from the conditions of Section 34 (2) (b), provided special circumstances so indicate.

Chapter 4 Origin

Section 4-1.Preferential origin – free trade agreements

Section 4-1-1.Originating products

(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), Article 8, cf. Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin, Annex 1

3.	Agreement between the European Economic Community (EEC) and the Kingdom of Norway, Article 8, cf. Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin, Annex 1

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 – Columbia 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 on 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

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 – Southern 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 I

34.	EFTA – Ukraine Free Trade Agreement, Protocol on Rules of Origin

35.	Norway – Faroe Islands Free Trade Agreement, Annex 3.

(2) Bilateral agricultural agreements concluded 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 4-1-2.Preferential customs duty

(1) Preferential customs duty shall be stated in the customs duty notice, in accordance with Section 9-2-1. Preferential customs duty may be stated later, in a change notice pursuant to Section 9-4, if it can be documented that the products in question satisfied the conditions for preferential customs duty at the time the goods were cleared for free circulation.

(2) The right to preferential customs duty shall, in accordance with the relevant free trade agreement, be documented by

a.	valid movement certificate (EUR.1 or EUR-MED), certified by the competent authority in the exporting country,

b.	declaration of origin affixed by the exporter to an invoice or other trade document, cf. Section 4-1-3, or

c.	declaration of the origin of the products by the importer, cf. Section 4-1-4.

(3) For products that are imported in violation of provisions laid down in or pursuant to the Customs Duty Act or Movement of Goods Act and that are subsequently placed under the procedure for release for free circulation, preferential customs duty can only be granted if the conditions of subsections (1) and (2) are fulfilled, and the violation has not prevented the customs authorities from verifying the origin.

(4) In special cases, the customs authorities may make exemptions from the requirement to present documentation of origin, as laid down in subsection (2).

Section 4-1-3.Declaration of origin

(1) The right to preferential customs duty can be documented by a declaration of origin or an EUR-MED movement certificate pursuant to Section 4-1-2 (2) (b) if

a.	the value of the originating products in the consignment does not exceed any amount limit defined in the relevant free trade agreement, or

b.	the exporter has been authorized by the exporting country's customs authorities as an approved exporter.

(2) For originating products, as mentioned in Section 4-1-4 (a), imported by post, a declaration of origin on the CN22 or CN23 declaration may be used as documentation for preferential customs duty.

Section 4-1-4.Declaration by the importer

In the case of importation for personal purposes, preferential customs duty may be documented with a declaration of origin by the importer in the case of

a.	small consignments from a private individual to a private individual, with a value of NOK 5,000 or less,

b.	a traveller's personal luggage, with a value of up to and including NOK 13,000.

Section 4-1-5.Validity of proofs of origin

(1) A proof of origin is valid for four months from the date of issue in the exporting country unless the relevant free trade agreement sets a longer time limit. In any case, the proof of origin may be accepted if the products have been presented to the customs authorities within the time limit, or the overrun of the time limit is due to extraordinary circumstances, and the customs authorities find no reason to doubt the origin of the products.

(2) A proof of origin shall be considered valid even if it has minor design flaws or there are minor discrepancies between the information provided in the proof of origin and information included in documents presented to the customs authorities, and there is no reason to doubt the origin of the products.

Section 4-1-6.Verification of proof of origin

(1) The customs authorities may require, as a condition of preferential customs duty, that the competent authority in the exporting country verify that the product to which the proof of origin refers, is an originating product and that the proof of origin is genuine.

(2) If the customs authorities have not received a reply from the competent authority in the exporting country within the time limit defined by the free trade agreement, or the reply does not provide sufficient information to determine the origin of the product or that the proof of origin is genuine, the customs authorities shall determine customs duty at the regular rate, unless the customs authorities find no reason to doubt the origin.

(3) The Customs authorities may, while awaiting verification pursuant to (2), postpone calculation of preferential customs duty if there are indications that the conditions for preferential customs duty have not been met. If the customs authorities decide to postpone, they shall, on certain conditions, offer to place the goods under the procedure for release for free circulation.

Preferential origin – GSP scheme

Section 4-1-7.Definitions

In Sections 4-1-8 through 4-1-17 and Annex 6, the following definitions shall apply:

a.	manufacture: any kind of working or processing, including assembly

b.	material: any ingredient, raw material, component, part etc., used in the manufacture of the product

c.	fungible materials: materials of the same kind and commercial quality, which have the same technical and physical characteristics, and which are undistinguishable from each other once incorporated in the final product

d.	product: the product being manufactured, even if it is intended for later use in another manufacturing operation

e.	goods: both materials and products

f.	customs value: the value of the goods, as determined in accordance with Chapter 6 of the Movement of Goods Act

g.	value of materials: the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the country of production.

ex-works price: the price paid to the manufacturer in whose undertaking the last working or processing of the product is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the actual price does not reflect all costs which are actually incurred in the GSP country, the ex-works price means the sum of all costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported.

i.	weight: the net weight of the goods, without any form of packing material or packaging

j.	chapters, headings and sub-headings: chapters, headings and sub-headings (four- or six-digit codes) used in the nomenclature that makes up the Harmonized Commodity Description and Coding System, as amended by the Customs Co-Operation Council's recommendation of 26 June 2004

k.	classified: the classification of a product or material under a specific heading or subheading

l.	consignment: products that are either sent simultaneously from one exporter to one consignee, or products that are covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such document, by a single invoice

Section 4-1-8.Conditions for preferential customs duty

(1) The following products shall be deemed to have originated in a GSP country:

a.	product wholly obtained in that country, cf. Section 4-1-9

b.	product manufactured in that country from products other than those mentioned under (a), provided that such materials have undergone sufficient working or processing in the country, cf. Sections 4-1-10 through 4-1-14.

(2) Product originating in Norway, the European Union, Switzerland or Turkey and exported to a GSP country shall be considered as originating in the GSP country provided that the products are worked or processed there beyond the operations described in Section 4-1-11.

(3) In determining whether goods originate in Norway, the European Union, Switzerland or Turkey, sub-section (1) applies correspondingly.

Section 4-1-9.Products wholly obtained in a GSP country

(1) The following goods shall be considered as wholly obtained in the GSP country:

a.	mineral products extracted from the country's soil or seabed

b.	plants and vegetable products grown or harvested there

c.	live animals born and raised there

d.	products from live animals raised there

e.	products from slaughtered animals born and raised there

f.	products from hunting and fishing conducted there

g.	aquaculture products where the relevant fish, crustaceans or molluscs were born and raised there

h.	products from sea fishing and other products from the sea, taken from the sea by the country's vessels outside the country's territorial waters

i.	products manufactured on the country's factory ships, exclusively from products mentioned in (h)

j.	used items collected there, which are only suitable for recovery of raw materials

k.	waste and scrap from manufacturing activity performed there

l.	products extracted from the seabed or ocean subfloor outside the country's territorial sea, provided that the country has exclusive rights to exploit this seabed or ocean subfloor

m.	goods produced there exclusively from products mentioned in (a) through (l) above.

(2) The terms «country's vessels» and «country's factory ships», as used in subsections (h) and (I) above, shall apply only to vessels or ships that

a.	are registered in the GSP country or Norway and that sail under the flag of the GSP country or Norway, and

b.	are owned by

–	citizens of the GSP country or Norway with at least 50 per cent, or

–	a company that has headquarters and main place of business in the GSP country or Norway and is owned by at least 50 per cent by the GSP country or Norway, or by public institutions in the GSP country or Norway.

(3) Each of the conditions of sub-section (2) may be fulfilled in Norway or in different GSP countries insofar as all the GSP countries involved can apply regional cumulation pursuant to Section 4-1-12. In this case, the products shall be deemed to have the origin of the country under which flag the vessel or ship sails in accordance with sub-section (2) (a) (2) (a).

Section 4-1-10.Sufficient working or processing – processing list

(1) Products mentioned in column 1 or 2 in Annex 2 (processing list) shall be deemed to have been sufficiently worked or processed in a GSP country, provided that the conditions in column 3 of the processing list are fulfilled.

(2) If a product, which has been acquired originating status in a country pursuant to sub-section (1), is used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been used in its manufacture.

(3) Even if the conditions of sub-section (1) are not fulfilled, non-originating products may still be used in the manufacture of a product if the materials' combined value or weight does not exceed

a.	15 per cent of the product's total weight for products in chapters 2 and 4 of the Harmonized System, with the exception of worked or processed fishery products in chapter 16,

b.	15 per cent of the product's ex-works price for other products, with the exception for products in chapters 50 through 63, where the tolerances mentioned in notes 6 and 7 in Part I of annex 2 shall apply.

(4) Sub-section (3) shall not entail that percentage rates defined in the process list are exceeded.

(5) Sub-section (3) cannot be used to achieve originating status pursuant to Section 4-1-8. The tolerance, as defined in sub-section (3), shall, however, apply in cases where Annex 2 requires materials to have been wholly obtained, cf. Section 4-1-8.

(6) The decision concerning whether the requirements of sub-section (1) are fulfilled, shall be made separately for each product. When the relevant rule is based on compliance with a maximum content of non-originating materials, the value of the materials without originating status may, in order to account for fluctuations in costs and exchange rates, be calculated based on an average value, as provided in sub-section (7).

(7) In the case referred to in sub-section (6), an average ex-works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the products over the preceding fiscal year as defined in the country of export, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months.

(8) The exporters who have opted to apply calculations based on an average basis, shall consistently apply this method for the year following the reference accounting year, or given the circumstances, the year following the shorter reference period. They may stop using this method if they, over the course of a given accounting year or shorter representative time period of no less than three months, find that the fluctuations in costs or exchange rates, which justified the use of the method, have ceased.

(9) The averages provided in sub-section (7) shall be applied as the ex-works price and the value of non-originating materials respectively, so that it can be determined whether the requirement concerning the maximum content of non-originating materials has been met.

Section 4-1-11.Insufficient working or processing

(1) The following operations shall be deemed insufficient working or processing even if the conditions of Section 4-1-10 are met:

a.	operations with the intent of ensuring that the condition of the product does not deteriorate during transport or storage

b.	breaking-up and assembly of packages

c.	washing, cleaning, removal of dust, oxidization, oil, paint, or other coverings

d.	ironing or pressing of textiles

e.	simple painting and polishing

f.	husking or full or partial milling of rice; polishing or glazing cereals and rice

g.	colouring of or adding flavourings to sugar or manufacturing of sugar lumps; total or partial milling of crystal sugar

h.	peeling, pitting and shelling/depodding of fruits, nuts, and vegetables

i.	sharpening, simple grinding or simple cutting

j.	sifting, sorting, classification, grading, matching (including compilation of goods into kits)

k.	simple filling of bottles, cans, flasks, bags, cases, boxes, fixing on cards and boards, and all other simple packaging

l.	affixing or printing marks, labels, logos or other similar distinctive markings on goods or their packaging

m.	simple mixing of products, including different kinds; mixing of sugar with any material

n.	simple adding of water or dilution or dehydration or denaturing of products

o.	simple assembly of parts of articles into a complete product or disassembly of products into parts

p.	slaughter of animals

q.	combination of two or more of the operations mentioned in subsections (a) through (p).

(2) For the purposes of subsection (1), operations shall be considered simple when neither special skills nor machines, apparatus or tools especially produced or installed for those operations are required for their performance.

(3) In determining whether the working or processing the product has undergone shall be considered to be insufficient pursuant to sub-section (1), all operations performed in a GSP country for a given product shall be taken into account.

Section 4-1-12.Cumulation

(1) Materials from Norway, the European Union, Switzerland or Turkey shall be deemed to have originated in a GSP country if the finished product has been manufactured there by incorporating materials originating in Norway, the European Union, Switzerland or Turkey, provided that the working or processing performed on the product in the GSP country is more extensive than the operations described in Section 4-1-11. It is not necessary that such materials have undergone sufficient working or processing.

(2) Regional cumulation entails that a product originating in a country that is a member of a regional group, is considered as a material originating from a different country in the same regional group, or a country in a different regional group, if cumulation between groups is permitted, when it is further worked or processed or included in a product manufactured there. Regional cumulation can be used for the ASEAN group (Brunei, Philippines, Indonesia, Cambodia, Laos, Malaysia, Myanmar, Singapore, Thailand, and Vietnam) and the SAARC group (Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, and Sri Lanka).

(3) If a product originating in a country that is a member of the ASEAN group or SAARC group, is worked or processed in another country in the group, the product shall be regarded as originating in the country where the final working or processing took place. This only applies if the value added in that country is greater than the highest value of the employed products originating in each of the other countries in the group, and the working or processing that has taken place in the country goes beyond the operations described in Section 4-1-11. By «value added» is meant the product's ex-works price minus the customs value of the employed originating products from other countries in the group. If the conditions in the second sentence are not met, the product shall be regarded as originating in the country in the regional group that has contributed with the highest value among the originating products from other countries in the group.

(4) A product originating in a least developed country, cf. Section 3-1-1 (2) (a) is considered as originating in another least developed country when it is worked or processed beyond the operations defined in Section 4-1-11 in the other country, or it is part of a product manufactured there (LDC cumulation). It is not possible to combine LDC cumulation with cumulation pursuant to sub-section (2).

(5) A product originating in a country in a regional group that is exported to Norway from another country in the same group without having undergone working or processing there beyond the treatments described in Section 4-1-11, shall retain their originating status. A product originating in a country in a regional group may, without regard to Section 4-1-15, be transported through another country in the group, even though further working or processing takes place there. The same applies to LDC cumulation, cf. sub-section (4).

(6) Products under chapters 1-24 in the customs tariff are exempt from regional cumulation within the SAARC group.

Section 4-1-13.Unit of qualification

(1) When applying the provisions in Sections 4-1-7 through 4-1-15, the unit of qualification shall be the particular product which is considered as the basic unit when determining classification using the Harmonized System.

(2) It provides that

a.	when a product consisting of a group or collection of articles is classified under single heading in accordance with the Harmonized System, the whole constitutes the unit of qualification.

b.	when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each individual item shall be taken into account when applying the provisions of these regulations.

(3) Where packaging is included with the product in the classification in accordance with General Interpretative rule no. 5 in the Harmonized System, it shall be included when determining origin.

Section 4-1-14.Accessories, products in sets, neutral elements, etc.

(1) Accessories, spare parts, and tools dispatched with a piece of equipment, machine, apparatus, or vehicle, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question. This only applies where the accessory, etc. is standard equipment which is not invoiced separately.

(2) Products that, under the Harmonized System's General Interpretative Rules, are in sets, shall be regarded as originating products when all the components in the set are originating products. A set composed of both originating and non-originating products shall, however, be regarded as originating, if the value of the non-originating products does not exceed 15 % of the ex-works price of the set.

(3) When determining a product's origin, no account shall be taken of the following elements used in the manufacture of the product:

a.	energy and fuel,

b.	plant and equipment,

c.	machines and tools,

d.	any other goods, which do not enter and are not intended to enter, into the final composition of the product.

Section 4-1-15.Non-manipulation

(1) The products declared for importation to Norway, shall be the same products as exported from the GSP country in which they are considered to originate. They shall not have been altered, transformed in any way, or subjected to any other operations than operations that aim to preserve them in good condition or the adding or affixing of marks, labels, seals, or any other documentation to ensure compliance with specific domestic requirements prior to being declared.

(2) Storage of products may take place, provided they remain under control of the customs authorities in the transit country or countries.

(3) Consignments may be split, provided that the splitting is carried out by the exporter or under their liability, and provided that the goods concerned remain under control of the customs authorities in the transit country or transit countries.

(4) Sub-sections (1) and (2) apply correspondingly for cumulation pursuant to Section 4-1-12.

(5) Sub-sections (1) to (4) shall be considered to be complied with unless customs authorities have reason to believe the contrary. In such case, the customs authorities may request that the importer or their representative prove compliance. Evidence may be given by any means, including contractual transport documents, such as bills of lading or factual or concrete evidence based on marking or numbering of packages, or any evidence related to the goods themselves.

Section 4-1-16.Re-importation of products

Originating products that are exported from a GSP country or from Norway to another country, and that are later re-imported, are not considered as originating goods unless documentary evidence can be provided to the customs authorities or other competent authorities that

a.	the conditions of Section 4-1-12 are met, or

b.	the re-imported products are the same products that were exported, and that they have not undergone any processing beyond those permitted under Section 4-1-15 (1) through (3).

Section 4-1-17.Exemption from rules of origin

(1) The customs authorities may, upon application, grant an exporter in a least developed country, see Annex 5, exemption from the rules of origin laid down in Section 4-1-8 (1) (b), provided the development of existing industry or the establishment of new industry in that country so warrants. Permission may be granted for a period of up to two years. In determining whether to grant such exemption, emphasis shall, among other things, be placed on

a.	what possibilities existing industry has to continue exporting to Norway,

b.	whether there is a risk of closures of existing industry in the GSP country concerned,

c.	whether exemption will lead to substantial investments in the GSP country's industry and whether such investments will enable the processing rules to be met after some time, and

d.	the economic and social impact of an exemption, especially regarding employment in the GSP country concerned and in Norway.

(2) Application for exemption shall, in addition to a description of the finished product, include information on

a.	the type and quantity of raw materials originating in another country

b.	the production process

c.	added value

d.	number of employees in the enterprise concerned

e.	expected export volume to Norway

f.	other possible supply sources for raw materials

g.	the time period for which exemption is sought and the reasons for this

Section 4-1-18.Presentation of proofs of origin

(1) Preferential customs duty shall be stated in the customs duty notice, in accordance with Section 9-2-1. Preferential customs duty may be stated later, in a change notice pursuant to Section 9-4, if it is documented that the products in question satisfied the conditions for preferential customs duty at the time the goods were cleared for free circulation.

(2) In the case of importation of goods from GSP countries, claims for preferential customs duty may be documented by means of

a.	Statement on origin made out by the exporter, cf. Section 4-1-19 (1),

b.	declaration of the products' origin by the importer, cf. Section 4-1-19 (2), or

c.	replacement statement of origin issued by a re-consignor who is registered in REX by a competent authority in the European Union, Switzerland or Turkey.

(3) In case of importation of goods from China and Guatemala, claims for preferential customs duty may be documented by means of

a.	a valid certificate of origin Form A, issued by the exporter and certified by the competent authorities, or

b.	a statement on origin made out by the exporter, cf. Section 4-1-19 (1) (a).

(4) The customs authorities may in special cases make exemptions from the requirements to present proofs of origin as required by subsection (2).

(5) For products that are imported in violation of the provisions laid down in or pursuant to the Customs Duty Act or Movement of Goods Act and that are placed under the procedure for release for free circulation at a later date, preferential customs duty can only be determined if the conditions in subsections (1) and (2) are fulfilled, and the violation has not prevented the customs authorities from controlling the origin.

Section 4-1-19.Statement of origin and declaration by importer

(1) When importing goods from a GSP country, preferential customs duty may be documented with a statement of origin

a.	if the value of the originating products in the consignment does not exceed EUR 6,000, or

b.	the exporter is registered in REX by the authorities in the exporting country, cf. Section 3-1-3.

(2) In the case of importation for personal purposes from GSP countries, preferential customs duty may be documented by means of a declaration of the origin from the importer for products in

a.	small consignments sent from a private person to a private person, with a value of EUR 500 or less,

b.	travellers' personal luggage, with a value of up to and including EUR 1,200.

Section 4-1-20.Validity of proofs of origin

A proof of origin is valid for ten months after issuance in the country of export.

Section 4-1-21.Verification of proofs of origin

(2) If the customs authorities have not received a response from the competent authorities of the country of export within six months, or the response does not contain sufficient information to determine the product's origin or that the proof of origin is genuine, a new enquiry shall be sent. If a response to the new enquiry has not been received within four months, the customs authorities shall determine customs duty at the ordinary rate, unless the customs authorities find no reason to doubt the origin.

(3) The customs authorities may, while awaiting the results from verification pursuant to subsection (2), defer the determination of preferential customs duty if there are indications that the conditions for preferential customs duty have not been met. If the customs authorities decide to defer, they shall, on certain conditions, provided that the conditions of these regulations have been met, offer to place the goods under the procedure for release for free circulation.

Section 4-2.Non-preferential origin

Section 4-2-1.Non-preferential origin

In the application of non-preferential origin, Sections 5-12-1 through 5-12-15 of the Movement of Goods Regulations shall apply correspondingly to importation.

Chapter 6 Relief from customs duty

Section 6-2.Relief from customs duty for goods exempt from value-added tax

Section 6-2-1.Relief from customs duty for goods exempt from value-added tax

No customs duty shall be calculated for the importation of goods exempt from value-added tax pursuant to Sections 7-3 through 7-5 of the VAT Act.

Section 6-3.Relief from customs duty for meat from own hunting

Section 6-3-1.Meat from own hunting

Each hunter may claim relief from customs duty for up to 75 kg of meat from hunting per calendar year.

Section 6-4.Other types of relief from customs duty

Section 6-4-1.Agricultural goods for technical use

(1) The relief from customs duty on agricultural goods for technical use covers agricultural goods under the Customs Tariff chapters 1 to 23 and the Customs Tariff positions35.01, 35.02 and 35.05, except for fish and fishery products under Customs Tariff chapter 3 or 16.

(2) By ‘technical use’ is meant manufacturing of goods under Customs Tariff chapters 25 to 79 (industrial goods), except the manufacture of goods under Customs Tariff headings 35.01, 35.02 and 35.05.

(3) A condition for relief from customs duty is that the enterprise has applied for and been granted relief from customs duty before importation takes place. Applications for relief from customs duty shall be sent to customs authorities. It must be stated in the application what goods are to be imported (description of the goods and commodity code) and the purpose for which the goods will be used. Relief from customs duty may be granted until further notice, but not for more than five years. The permit can be withdrawn if the Storting [the Norwegian Parliament] changes the preconditions for relief from customs duty or the enterprise uses the agricultural goods for purposes other than those referred to in sub-section (2).

Section 6-4-2.Goods for educational and scientific use at universities, colleges and the Norwegian Meteorological Institute and its stations

The relief from customs duty for goods for scientific use also covers technical material, including paint, materials and finished products, which laboratories and research institutes affiliated with the university and college system receive for testing. Such goods must be destroyed or re-exported after testing. The requirement of re-exportation or destruction does not apply to other goods for educational or scientific use at universities, colleges or the Meteorological Institute and its stations.

Section 6-4-3.Goods of an educational, scientific, or cultural nature

(1) The following goods covered by the Agreement on the Importation of Educational, Scientific and Cultural Materials (UNESCO Agreement) of 22 November 1950 No. 1 may be imported duty-free without prior approval:

a.	Books, publications, and documents as mentioned in the Agreement's Annex A (i) through (xi)

b.	works of art and museum pieces as mentioned in the Agreement's Annex B (i), (ii), (iii), (v) and (vi)

c.	visual and auditory materials etc produced by the United Nations as mentioned in the Agreement's Annex C (iv)

(2) The following goods covered by the Agreement on the Importation of Educational, Scientific and Cultural Materials (UNESCO Agreement) of 22 November 1950 No. 1 may be imported duty-free by approved institutions:

a.	publications mentioned in the Agreement's Annex A (xi)

b.	works of art and museum pieces as mentioned in the Agreement's Annex B (iv)

c.	visual and auditory materials of an educational, scientific, or cultural character as mentioned in the Agreement's Annex C (i), (ii), (iii) and (v)

d.	scientific instruments and apparatus as mentioned in the Agreement's Annex D

e.	articles for the blind as mentioned in the Agreement's Annex E

(3) Customs authorities shall approve institutions pursuant to sub-section (2). As regards works of art and museum pieces, it is a condition that the goods be incorporated into the institution's collection and that the institution receive operational grants from the State, county, or municipality.

Section 6-4-4.Ground equipment

The term ‘ground equipment’ refers to specialized equipment exclusively intended for use in civilian airports, including radio and radar equipment, fire and rescue equipment and meteorological equipment.

Section 6-4-5.Duty-free importation of aircraft and equipment and parts for such craft

The relief from customs duty for goods intended for use in the aviation industry applies to

aircraft

b.	parts, components, instruments, and the like for aircraft.

c.	engines for aircraft and parts for such engines

d.	consumer goods for use in aircraft that in all essentials are operating in international aviation.

Section 6-4-6.Goods for the F-16 programme

(1) Goods intended for use in the implementation of the F-16 programme may be imported free from customs duty. The relief from customs duty applies to enterprises that

a.	have a contract with a US or other foreign company relating to deliveries under the F-16 programme

b.	have a contract with a company as mentioned under (a)

(2) The relief from customs duty covers

a.	goods for use as components or parts in any product to be incorporated in the F-16 aircraft

b.	machines, tools (except standard hand tools) and other production equipment that exclusively or primarily will be used in connection with industrial production under the F-16 programme

(3) Consumer goods are not covered by the relief from customs duty. The term ‘consumer goods’ refers to in this context to standard hand tools, components, parts, accessories, etc. used in connection with routine maintenance.

Section 6-4-7.Goods for maintenance of the F-35 weapons system

The Ministry may make individual decisions concerning relief from customs duty in connection with the importation of goods for maintenance of the F-35 weapons system.

Chapter 7 Customs duty drawback in case of re-exportation

Section 7-1.Customs duty drawback in case of re-exportation of goods used in connection with repairs or processing

Section 7-1-1.Drawback in case of re-exportation of goods used in connection with repairs or processing

(1) Drawback may be granted even where the goods are imported by a party other than the exporter of the goods. This also applies where processing, repairs or manufacture are jointly undertaken by up to three business operators.

(2) A condition for drawback is that no proof of origin has been or will be issued pursuant to Section 5-11-3 of the Movement of Goods Regulations for the goods in question. However, this does not apply where:

a.	the imported input materials are not covered by the range of goods in the free trade agreement to which the exported goods (finished goods) are subject

b.	the imported input materials have been imported as originating goods at a reduced customs duty rate in accordance with the free trade agreement, or

c.	the free trade agreement allows for drawback even if a proof of origin is issued

Section 7-2.Customs duty drawback in case of re-exportation of goods in unchanged condition, etc.

Section 7-2-1.Drawback in case of re-exportation of goods in unaltered condition, etc.

Goods placed in a duty-free shop at an airport (type C warehouse) are regarded as intended for exportation pursuant to Section 7-2 (2) of the Customs Duty Act.

Section 7-4.Drawback in case of error or special circumstances

Section 7-4-1.Drawback in case of error, etc.

Customs duty may be drawn back in respect of goods that are re-exported because they are delivered to the wrong address, wrongly ordered, delivered too late or not in conformity with the order, provided the seller has

a.	delivered replacement goods for the said goods without cost to the buyer and the replacement goods have been cleared for free circulation, or

b.	accepted that the goods are not in conformity with the agreement concluded between the seller and the buyer.

Section 7-5.General provisions concerning drawback of customs duty

Section 7-5-1.Documentation that the goods have been exported or placed in a customs warehouse

(1) Re-exportation pursuant to Section 5-9 of the Movement of Goods Act and placement in a customs warehouse pursuant to Section 4-4 of the Movement of Goods Act shall be documented with a declaration certified by customs authorities, the customs warehouse or the carrier transporting the goods out of the country. In addition, an invoice or other documentation that the imported and exported goods are the same, shall be presented.

(2) In case of re-exportation of goods exempt from declaration, the exportation may be documented by other means. Such documentation includes an import declaration from another country, a declaration by the carrier, or a notification of arrival.

Chapter 8 Special administrative rules

Section 8-2.Disclosure of information to public authorities

Section 8-2-1.Disclosure of information to public authorities

(1) In determining whether the proportionality requirement laid down in Section 8-2 (2) of the Customs Duty Act has been met, importance shall be attached to whether the recipient body will be able to make the correct decision or provide a more efficient and appropriate service than if the body had not received such information. Importance shall also be attached to the recipient's purpose of processing information, whether the recipient is bound by a duty of confidentiality, which information is disclosed, and the number of people gaining access to the information.

(2) Information may in any case be disclosed to:

a.	a public authority that may have use for it in the course of its work with customs duty, tax or fees, social security, grant or contribution from public funds,

a public authority for use in connection with the enforcement of legislation relating to the importation and exportation of goods, the duty to keep accounting records and external accountants, auditing services, the regulation of foreign exchange or limited liability companies, or any such authority that audits public business, and the Supervisory Council for Legal Practice for use for auditing purposes

c.	a public authority for use for statistical purposes,

d.	a public authority where it is necessary for the customs authorities for the purpose of obtaining further information,

e.	a publicly appointed commission of enquiry,

the police, prosecuting authority, or tax authority in connection with cooperation aimed at combating, preventing and investigating violations of the customs legislation. If the information relates to punishable acts outside the administrative area of customs authorities, the information may be given only if there are grounds to suspect the commission of an offence that is punishable by a sentence of imprisonment of more than 6 months. On the same terms information can also be given to the Norwegian Directorate for Civil Protection.

g.	the National Authority for Investigation and Prosecution of Economic and Environmental Crime (Økokrim) upon request owing to a report of a suspicious transaction made pursuant to the Money Laundering Act,

h.	other parties in accordance with a statutory provision that states or clearly presupposes that the duty of confidentiality shall not prevent the giving of such information,

i.	in connection with exchange of information (coordination) as required by the Act of 6 June 1997 No. 35 relating to the Brønnøysund Register Centre,

j.	a public authority for use by employees engaged in inter-agency cooperation at the National Inter-Agency Intelligence Center to prevent, uncover, stop or sanction work-related crimes,

k.	to public authorities, as mentioned in Section 3 of the Regulations relating to the disclosure of confidential information and processing of personal data in the cooperation of government agencies against work-related crime [a-kriminformasjonsforskriften]

l.	a public authority that may need such information in its supervisory activities pursuant to the Working Environment Act,

m.	to agricultural authorities for use in market monitoring of trade in agricultural goods.

Section 8-9-1. Exemptions to the customs representative's obligation to provide information

A customs representative who submits a notification for customs duty pursuant to Section 9-2 in their own name, but who acts on behalf of another natural or legal person, is exempt from the obligation to provide information pursuant to Section 8-9 (2) second sentence of the Customs Duty Act.

Chapter 9 Duty to disclose, determination and calculation of customs duty

Section 9-2.Notification for customs duty

Section 9-2-1.Information in customs duty notification

(1) The customs duty notification must, among other things, include

a.	type of goods, total quantity, and value in Norwegian kroner

b.	preferential customs duty

c.	delivery terms, etc.

(2) In case of importation for commercial use, the notice must also include the following for each type of goods included in the consignment:

a.	consignor country code and country of origin

b.	commodity code pursuant to the Customs Tariff

c.	customs duty rate, including any claims for reduction of customs duty rate

d.	quantity pursuant to the Customs Tariff

e.	customs value of the goods

f.	amount to be paid

(3) Sections (3) and (4) of the Movement of Goods Regulations applies correspondingly to customs duty notices.

Section 9-4.Correction of own determination

Section 9-4-1.Manner of submission of change notices

A change notification is submitted by changing information in the declaration pursuant to Section 9-2-1. Section 7-2-1 of the Movement of Goods Regulations shall apply correspondingly.

Chapter 13 Entry into force and transitional provisions

Article 13-1.Entry into force

Section 13-1-1.Entry into force

These regulations enter into force on the 1st of January 2023.

Article 13-2.Provisional regulations

Section 13-2-1.Provisional rule concerning manner of submission of change notices

When submitting a change notification pursuant to Section 9-4-1, the provisional rule laid down in Section 14-2-1 of the Movement of Goods Regulations shall apply correspondingly.

Section 13-2-2.Provisional rule concerning the customs authorities' amendment of customs duty determination

Sections 11-2 and 11-3 apply to determinations that are taken up for amending after the Act enters into force. The customs authorities can nevertheless not, to the detriment of the customs debtor, change determinations made before the Act enters into force if it had not been possible to change determinations pursuant to the provisions concerning time limits in the Customs Act.

Section 13-2-3.Provisional rule concerning additional duty

Sections 12-3 through 12-5 apply to cases where the failure to provide information or the breach of obligation is committed after the Act entered into force. The same applies to cases where the decision is made after the Act entered into force, but where the failure to provide information or the breach of obligation occurred before the Act entered into force, provided the total additional duty would be higher pursuant to the provisions of the Customs Act.

Annexes¹

Annex 1. Countries and areas included in GSP scheme groups

Annex 2. List of working or processing required for non-originating materials for the manufactured product to be granted originating status (cf. Section 4-1-10 of the Customs Duty Regulations).

1	The Annexes are not included in this translation.