The Norwegian GSP-scheme provides exporters from developing countries duty relief when exporting goods to Norway. As of 1 January 2021, some countries have lost the possibility for GSP-preference since they have not yet implemented the REX-system.
Unlike other free trade agreements, the GSP-scheme is unilateral. This entails that Norwegian exporters are not granted preferential treatment for their products when exporting to GSP-countries.
The GSP-scheme has been implemented for about 90 countries and territories, of which 35 are ranked among the Least Developed Countries (LDCs). LDCs benefit from more preferential treatment than other countries included in the system, the so-called GSP+ or ordinary GSP-countries.
Change of countries granted GSP-preference
As of 1 January 2021, the following countries lost the possibility for GSP-preference since they have not yet implemented the REX-system:
- Congo, Democratic Republic of
- Saint Lucia
The reason why the countries will loose the possibility for GSP-preference is that the countries have not yet implemented the REX-system within the set time frame including extentions. Norwegian Customs are continuously working with having the countries to implement the REX-system. The above mentioned countries will get the possibility for GSP-preference once they implement the REX-system
Better preferential treatment
From 1 January 2019, GSP+ countries were given 20% better preferential treatment for all goods, except for meat products. These rates are reflected in TVINN.
These goods are included in the system
All goods exported from a LDC are duty free when imported into Norway. GSP+ will receive a better offer than the ordinary GSP-countries. You will get duty free access for clothes and textile products, as well as 50 per cent and 100 per cent duty free access for certain agricultual goods.
For the other developing countries included in the system (ordinary GSP-countries), goods sorting under Chapters 25-97 in the Norwegian Customs Tariff are duty free, with the exception of certain textiles in Chapters 61-63. For agricultural products, regular duty rates are reduced by 10 to 100 per cent. Below you can find out which goods are included in the system and the tariff preference they are granted.
In addition to the preferences stated in List 1-6 above, GSP+ will receive a reduced duty rate of 50 and 100 per cent on certain agriculture goods and textiles.
Import permission for cereals, flour and animal feed from LDCs
When importing cereals, flour or animal feed from a LDC, an import permit from the Norwegian Agriculture Agency is necessary. Without such a permit, full custom duties have to be payed despite a proof of origin.
Quotas for agriculture products
There are two types of quotas for agricultural goods that apply within the GSP-scheme.
For GSP+ and ordinary GSP-countries, a 30 per cent reduction of the regular tariff is granted when importing within the global WTO-quota. See List 6 above.
Tariff free quota
A duty free quota is given for meat from bovine animals with origin in Botswana or Namibia. The quota is set at 2700 tons and is automatically given upon declaration. For meat from bovine animals with origin in Eswatine (Swaziland), the quota is set at 500 tons.
- This applies for commodity codes 02.01.3001, 02.01.3009, 02.02.3001 and 02.02.3009
A duty free quota is given for meat from sheep and lamb with origin in Botswana, Namibia and Eswatini (Swaziland). The quota is set at 400 tons and is automatically given upon declaration.
- This applies for commodity codes 02.04.1000 - 02.04.4300.
In addition, an annual quota is granted for meat from bovine animals from all GSP-countries. The quota is set at 500 tons and is automatically given upon declaration. The duty rate is set at 107,11 Norwegian kroner per kg.
- This applies for commodity codes 02.01.3001 and 02.02.3001.
All quotas are valid from 1 January every year, and they are issued on a first come, first serve basis.
The Direct Transport Rule
As a main rule, goods from a GSP-country are sent upon request by an identified Norwegian importer (a Norwegian consignee) directly from the GSP-country to Norway. However, goods may be transported via a consignee in EU or Switzerland on the condition that they have remained under customs surveillance during transit or storage. Consignments of GSP-products can be split in the EU or Switzerland, and the customs authorities can issue a replacement proof of origin.
When importing to the EU or Switzerland, the goods will receive the same preferential treatment as if they came directly from the respective GSP-country. One condition is that the goods have not been customs cleared into Norway.
Take note that replacement proof of origin cannot be used to re-export to other countries than the EU and Switzerland.
List of working or processing rules
This list describes the working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain origin status. The approved share of third country materials in products may be found in the list of working or processing rules. Column 3 and 4 show what type of processing and the share of third country material in order to become an originating products with preferential treatment.
Please take note that this list also contains goods that are not a part of the specific product coverage.
Proof of origin
When importin GSP products to Norway, you can either
- submit certificate Form A or
- a statement of origin if the value of the originating goods does not exceed 60 000 Norwegian kroner, or if you are an exporter registered in The Registered Exporter System (the REX-system).
Both are valid for ten months.
Certificate Form A must be filled out satisfactorily in either English or French by the exporter in the GSP country. Additionally, it must be certified by the customs authorities or other competent bodies in this country.
The statement of origin is to be added by you on the invoice or any other commercial document in English or French by the exporter. No certifying from the customs authorities or other competent bodies in your country will be needed.
In cases of uncertainty regarding preferential treatment, the proof of origin will be returned to the GSP-country for verification. If no reply is received, normal duty rates will be applied.
From 2017 and by 30 June 2020, the Certificate of Origin Form A and Declaration of Origin will gradually be phased out to be replaced by the REX Declaration of Origin or REX Replacement Declaration.